I am completing a Tax Return for a client who has had Non-Resident Landlord Tax deducted by the Estate Agent and has also paid Spanish Tax on the UK property income. I am aware that the NRL tax is to be entered in Box 21 of the property pages but am uncertain where the Spanish tax suffered should be shown. Would it be in Box 21 of the Residence, remittance basis pages?
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The Spanish tax does not go on the UK tax return. Any DTR would be against Spanish taxes.
In any case how could you know the Spanish Tax figure if the UK tax return hasn't yet been completed & the UK liabilty calculated?
You need to update your practical knowledge of how the calculations work. You look at the tax on the income, not when it is paid. AND, as Matrix says, & MEL infers, the Spanish tax doesn't hit the UK return.
The UK will have the first taxing rights on real estate - check the treaty.
The only way to get the Spanish tax back is from the Spanish Tax Authorities (by claiming DTR for the UK tax under their rules).
If the client is resident in Spain in the year of the return, then as the others have said.
The client suffers £X tax in the UK and in Spain £Y-£X tax if that sum is positive. If it's negative there is no tax in Spain. The Spanish sums will, of course, have been converted to Euros.