Basic information required for Form 210 (NRIT) – rental income, real estate sale or imputed income from real estate

1) Basic information required for Form 210 (IRNR) – rental income or imputed income from real estate

1.1 Personal details
Tax ID (NIF/NIE)
Full name
Date of birth
Place of birth (country and city)
Country of tax residence
Full address in the country of residence abroad
City
Postal code
Province / region
Country

1.2 Property details
Full address
Municipality
Province
Postal code
Cadastral reference

Latest available Property Tax (IBI) receipt (this document includes most of the required data above)

Ownership percentage (%)

IBAN for tax direct debit

2) In case of rental income, additionally provide:

Property purchase deed

All expense invoices

Detailed record of rental income including check-in and check-out dates and amounts received

3) In case of property sale, additionally provide:

- Property sale deed

-Form 211 (to be requested from the buyer)

-Possible expenses related to the purchase and the sale, for example:

-Property Transfer Tax (ITP) / VAT
-Municipal capital gain tax (Plusvalía municipal)
-Electricity certificate invoice
-Real estate agency fees
-Land Registry fees
-Administrative agent (gestoría) fees
-Notary fees for the purchase deed
-Mortgage deed costs
-Loan arrangement taxes
-Mortgage administrative fees
-Legal advisory fees
-Mortgage cancellation costs
-Taxes related to the purchase
-Taxes related to the sale