Welcome to IberianTax, an online tax preparation service that allow users to fill out and submit their own non-resident taxes in Spain in a simple, fast, secure and user-friendly manner. We guide you through the non-resident tax Form 210 (“Modelo 210”) that should be filed by any individual who own an urban property in Spain whether for personal or rental use. You sign in, fill in a limited number of gaps and questions that are relevant for your tax return, confirm the results and payment options, and then submit!
2. General Information
IBERIANTAX SOLUTIONS, S.L. (“IberianTax”, “we” or “us”) is a Spanish based company with tax number B67802249 and registered office at Calle María Agnesi, Edifici Disset, 3ª planta, local D1 ParcBit (07121), Mallorca, Balearic Islands, Spain. IberianTax operates www.iberiantax.com (“Site”).
IberianTax was founded by a team of Spanish tax lawyers and professional software developers under the entrepreneurship program “Emprenbit” of the “Fundació Balear d'Innovació i Tecnologia del Govern de les Illes Balears”.
The following Terms and Conditions (“Terms”) govern your access to the website and the use of the services provided by IberianTax. These Terms constitutes the agreement between the user and IberianTax. By using the Site all users agree to these Terms, without modification, and acknowledge reading them. If the user does not accept this Terms must terminate the use of the services.
We reserve the right to change these Terms or to impose new conditions on use of the Site, from time to time, in which case we will update the Terms on this Site.
Registering an account is necessary for making full use of the service, however registering is free of charge. Receiving the completed tax forms or filing electronically though does requires the payment of our service fee. Our fees are clearly stated on the website and are inclusive of VAT.
In order to use our services, IberianTax will receive and store certain personal information, including but not limited to tax information, that you provide to us in the registration process. This information may include your name, address, NIE number, birth date, email address, and other similar personal or preference data that you provide to us. Whether or not you provide such information is completely your own choice. However, you understand that due to the nature of our service, we cannot provide our service if you do not provide us with such information.
3. Offered Services
3.1 Description of our services
IberianTax offers an online tax preparation service aim to help non-residents with properties in Spain prepare and file their own Form 210 (“Modelo 210”) electronically to the Agencia Tributaria. Currently, our services comprise the preparation of tax Form 210 (Modelo 210) in the following situations (i) to declare deemed or imputed income for the days during which the property was at the owner’s disposal and not rented (annual tax return) (ii) to declare any income derived from renting out the property (quarterly tax return). The specific services that IberianTax supports will be published from time to time on the website www.iberiantax.com.
When using IberianTax, each user inputs certain relevant data needed to prepare the tax return for submission to the Spanish tax authorities. The user is required to answer certain predetermined questions and to provide certain information including with respect to: name, address, tax identification number/NIE, property and rental income data.
IberianTax uses the data that is inputted by the user to calculate the owner’s tax liability.
Following calculation of the owner’s tax, the user may elect to conclude a service agreement with us and thereby use our services to generate his/her tax declaration for submission via www.agenciatributaria.gob.es , the digital portal used by the Spanish tax authorities. Currently, the preparation of the tax declaration takes place outside of the Site but uses the data introduced by the user.
After you have completed the form in the Site to calculate your tax liability, you can elect to have IberianTax either electronically submit your tax declaration to the tax authorities on your behalf or receive a completed Form 210 through email for your own payment settlement.
Where a user clicks "File and Pay” on the Site, such user authorizes, empowers and instructs IberianTax or any of its employees to fill in and file the relevant Form 210, including the transmission of his or her tax return to the tax office. IberianTax professionals are duly registered as collaborators of the Spanish tax authority: Agencia Tributaria or Agencia Estatal de la Administración Tributaria “AEAT”.
The user enters into a binding contract as soon as they accept these Terms and pay our fees on the Site.
Once the payment of our fees has been processed, IberianTax will confirm receipt of the user’s order by e-mail immediately.
3.2 What does our service include?
The services provided by IberianTax include:
- The use of our tax tool after registration (free).
- The calculation of the tax liability of the owner once the user has completed all required information (free).
- The preparation and e-filing of the Form 210 when the payment of the tax is made by direct debit or bank transfer (one-time fee). In those cases, the tax return will be transmitted to the Agencia Tributaria.
- To arrange the payment of the tax when the funds has been previously transferred to us or to arrange a direct debit to make the payment of the tax (included in the one-time fee).
- When the user chooses to pay in cash through his/her Spanish bank office, the IberianTax service includes the preparation of the Form 210 and the submission of such Form to the user via email (one-time fee).
- IberianTax agrees to send the completed form to the user receipt of your order form by us within the time specified on the Site.
3.3 What is not included in our service?
- The services provided by IberianTax do not include tax advisory or consulting services and do not replace such services. IberianTax makes every effort to ensure the accuracy and reliability of the information contained on the Site but this information should not be relied upon as a substitute for formal advice from the Agencia Tributaria or a tax professional.
- All information, clarifications and examples that may be displayed when entering your data are general explanations. They refer to normal tax cases without consideration of individual or case-related circumstances (for example, the user’s specific situation) and are intended to inform the user. Do not constitute any form of tax advice.
- Our services do not include any substantive examination of the data nor check the content of the entries entered by the user except for the valid format. IberianTax cannot be held liable for the correctness of the information the users provide on their Form 210.
- Our services cover only the preparation of the Form 210, and do not apply to services related to an audit of the return by the Agencia Tributaria, other government agency, additional correspondence with a government agency, or other services that may be required after the filing of my return.
3.4 Tax Calculation
- IberianTax calculates the owner’s tax liability exclusively on the basis of the data entered by the user and based on the applicable Spanish tax laws and the calculation rules contained therein.
- The tax liability shown on the Site does not include any possible surcharges or interest that the Tax Agency may impose when the user files a tax return after the due date.
3.5 Who will perform the presentation service?
- The service can be performed by any of the IberianTax employees. Currently, most of the tax declarations will be e-filed by Mr. Antonio Ibarra, registered Spanish tax lawyer under number 6.429 of the Lawyer Association of the Balearic Islands and registered tax collaborator of the Agencia Tributaria (Spanish tax office) with identification number 43182548W.
3.6 Availability of the service
- For the filing of the tax return to declare imputed income for the previous calendar year, the service is available from January 1st to December 20th of each year. For other tax years rather than the previous calendar year the service is available all year round.
- For the filing of the tax return to declare rental income, the service will be available all year round, but IberianTax will only be able to file the tax return during the filing deadlines set by the Agencia Tributaria (first 20 days of April, July, October and January).
- IberianTax makes every effort to ensure that the services are available to the user around the clock. However, we may stop the service for maintenance work or due to technical or other problems beyond IberianTax’s control (for example, in case of an event of force majeure or third-party fault).
- The services provided by IberianTax are only available to file tax declarations on behalf individuals who are classified as non-residents in Spain for tax purposes and holders of a Spanish identification number NIE or DNI.
4. Contractual obligations
4.1 User account
- The user is responsible for maintaining the confidentiality of the account and for restricting access to his/her passwords to prevent unauthorized use.
- In the event that the user has reason to believe that his data has been disclosed to a third party, or has been used in an unauthorized manner, or is likely to be used in an unauthorized manner, the user shall immediately notify IberianTax.
- The user agrees to accept responsibility for all activities that occur under his/her account.
4.2 Data accuracy, correctness and completeness
- The user is responsible, solely and without limitation, for all information, data, text and other materials stored or transmitted while using our services.
- The user agrees that any information provided to IberianTax provided when using the services will always be accurate, correct, complete and up to date. User shall not provide any information that is incorrect, incomplete, false or misleading.
- The user is responsible for the completeness, correctness and correct submission of the taxpayer information when using the services. IberianTax shall not be responsible for any and all damages and/or penalties incurred by the user as a result of incorrect submission of owner’s and property’s data when using the services. In particular, the user acknowledges that the information concerning the country of tax residence is true and that he/she will obtain a certificate of tax residence for each owner issued by the tax authority of that country and to indemnify us from any consequences of your failure to do so.
- The user is obliged to carefully check that the data is correct and complete before filing the tax return and pay IberianTax fees. For this purpose, IberianTax provides the user with the data to be submitted for review and approval before submitting the tax return to the tax office. If the user entrusts IberianTax with the transmission of the tax return, the user confirms that the information provided by him or her is complete and correct before the transmission.
- The user acknowledges that IberianTax does not verify if the data provided by the user is correct and, therefore, IberianTax is not liable for the submission and correctness of any information. IberianTax has no responsibility to evaluate, verify or advise on any information submitted by the user. This is the responsibility of the user. IberianTax solely provides an online preparation service to submit Form 210.
- The user agrees to assist us in performing our contractual duties and undertakes to provide us with any supplementary information if requested.
4.3 Submission and Payment of the tax
Prior to submission of the Tax Form, the user can select how to pay the tax.Direct debit
By selecting this payment method, the user can set up a Direct Debit order for the payment of the tax bill. Therefore, the user shall provide the account details of the owner’s Spanish bank account, so that the tax office can debit the tax.
As every owner must file its own Form 210, the user shall provide us with bank account details of every owner.
The tax will be filed electronically and directly to the tax office. The user will get a copy of the tax duly submitted and paid within 72h. The tax will be debited on 31st December 2021 (imputed income) or in the 20th day of April, July, October and January (rental income).
These dates depend on the Agencia Tributaria and we cannot change it. If you wish to pay earlier choose “Bank Transfer” or “Cash Payment”.
The user is responsible for ensuring that there are sufficient funds in the account to pay the tax. The user is also responsible for ensuring that the account number entered belongs to the taxpayer and that the bank accepts the payment. The user acknowledges that the bank may refuse the payment when the account has not been opened with the Spanish NIE but with his/her passport.
If you close down or change your bank account before 31st December, please contact to firstname.lastname@example.org to find out a solution.
No responsibility will be accepted for lack of funds, cancelation of the account, refusing of the direct debit order, nor inappropriate or incomplete bank details provided to the Tax Office.Important note:
- Rental Income: electronic filling of the tax return to the Agencia Tributaria is only open within the first 15 days of April, July, October and January. If you file before that date we will save the information until the Agencia Tributaria website is open for e-filing.
- Imputed income: the Agencia Tribituria only allows to set up a Direct Debit order for payment of the tax if the declaration is filed between 1st January to 23rd December of the year aftear accrual date (e.g. Payment of the tax accrued on 31st December 2020 can only be paid by direct debit between 1st January 2021 and 23rd December 2021)
By selecting this payment method, the user has the possibility of making a bank transfer to IberianTax's bank account so that we can arrange the payment of the tax on the owner’s behalf. Once we receive the funds we will proceed immediately to file and pay the tax.
If the user does not make the transfer of funds within 3 business days or in the event that the amount of the transfer is lower than the total tax liability shown at checkout page, IberianTax will be released from the obligation to file the tax.
By choosing Bank Transfer, the tax will be filed electronically and directly to the tax office (after we receive the funds).Cash Payment
By selecting this payment method, IberianTax will send to the user the Form/s 210 within 48h in pdf format by email. The user will be required to pay the tax at the Spanish bank office on its own behalf and for its own risk and account. What we will send you by email is a “predeclaration” and must be paid through your Spanish bank account to make the presentation fully valid.
The user is fully responsible of arranging the payment of the tax with the owner’s Spanish bank and for ensuring that payment is received by AEAT on or before the due date.
- The user must ensure that it is the owner of all information provided during the process or has sufficient power to act on behalf of the owners. In this regard, the user warrants that it has the authority to provide the Personal Data to IberianTax in connection with the performance of the services and that the Personal Data provided has been processed in accordance with applicable law.
- The user is fully responsible of getting the pertinent authorization from the taxpayers as to file their tax returns.
- The user acknowledges that in order to submit tax returns to the Agencia Tributaria, we cannot verify your identity and authenticate the information provided to tax authority. The user acknowledges that IberianTax just provides the tools and platforms for e-filing but will in no event be liable for the services when the user has provided incorrect or false information and data.
- The authorization to IberianTax is granted by accepting the Terms and paying IberianTax fees. The authorization empowers IberianTax or any of our employees to process the information and any content hosted on the user's account on the platform to us to calculate your tax, prepare and complete the corresponding tax forms and to transmit the tax return to the Agencia Tributaria.
4.5 Tax representative
IberianTax is not acting as your representative in Spain nor in any other country except for
the execution of the service (e.g. prepare and e-file Form 210). Any communication from the
Agencia Tributaria will be sent directly to the taxpayer and not to IberianTax. No
responsibility will be accepted for not attending any communication sent by the Agencia
Tributaria to the taxpayer.
Likewise, any communication, including but not limited to amendments, discussions, and/or disputes relating to a submitted Form 210, should be addressed by the user directly to the Agencia Tributaria. IberianTax will not in any way be part of, or will be responsible for processing and/or forwarding, such communication except when the user specifically contract that services.
4.6 Deadlines and late declarations
- IberianTax does not monitor any statutory deadlines for the user. The user is solely responsible for compliance with statutory time periods.
- When the user choose payment in cash, he/she must submit the tax return issued by IberianTax in due time.
- The user is liable for any surcharges, interests or fines that the Agencia Tributaria may impose if the user does not file or pay the tax.
4.7 Tax obligations
- The user is obliged to comply with all tax obligations against the Spanish tax authorities. IberianTax will no event held liable the user's failure to comply with the Spanish tax regulations.
- The user acknowledges that he or she understands the importance in carefully reviewing the returns before filing them.
4.8 Tax requests and audits from the AEAT
- The user acknowledges that Agencia Tributaria may require certain information to be provided in a paper form as to confirm or check the information electronically provided. It is the user’s responsibility to ensure complying with these requirements. IberianTax accepts no liability for failure to comply with any AEAT requirements.
- The user acknowledges that IberianTax has no control over tax or legal investigations carried out by the Spanish tax authorities or any other authority.
- The user is liable for any penalties if you claim deductions or deductible expenses that you are not entitled to or fail to report your Spanish sourced income or missed tax payment.
5. Use of the website and user dashboard
- The user undertakes to use our Site and the services provided only in a manner and for purposes that do not violate these Terms or any applicable law, statute, ordinance or regulation.
- The user undertakes to use the services provided by IberianTax only in a manner that do not cause damage, interruptions, inefficiencies or defects in its operation or in the computer equipment of a third party.
- The user must not misuse the Site by introducing viruses, trojans, worms, logic bombs or other material which is malicious or technologically harmful.
- The user must not attempt to gain unauthorised access to the Site, the server on which the Site is stored or any server, computer or database connected to the Website.
- The user agrees not to use any computer code, data mining software, robots, bots, scripts, scrapers or any other similar automated or manual process to gain access to, copy, collect, transmit or monitor any of the web pages, data or content or other services found on or accessed through the Site.
- The user agrees not to manipulate or make use of our corporate identify, whether by means of logos, headers, emails or otherwise, to conceal or in any way alter the origin or content of messages sent in connection with the services.
- The user agrees to cooperate in any necessary authentication measures and to provide confirmation of his/her identity or any information provided to us. The user also agrees to provide to IberianTax promptly, the information, resources and assistance that are reasonable required to perform the services and/or use the tools as part of the services.
- The user agrees not to act in any matter that is defamatory, threatening or harassing to our employees, agents and representatives.
- The user is obliged to make backup copies of the data entered in order to avoid data loss.
- It is not permitted to register through the Site under a false identity, impersonating a third party or using a profile or performing any other action that may mislead other users as to the user's identity.
- The users' login credentials must be kept confidential. The user must take appropriate measures to prevent the unauthorized use of this data in order to access IberianTax. In case third parties have had access to the login data, access data must be changed immediately.
6. Service fees
The fees for the provision of the services consist of a fixed amount depending on the number of tax forms to be filed. For each filing of Form 210, the user will be charged a one-time fee before the tax return can be submitted either to the Agencia Tributaria or to the user, depending on the payment option selected.
According to the Spanish tax legislation each owner is a separate taxpayer and must file a separate Form 210 (e.g. a couple owning a property in Spain must file at least two annual Forms 210 per property).
The fees for our services are expressed in euros on the website. The final amount will be clearly displayed before you file and pay. The fees include statutory VAT and constitute end prices.
The user shall pay the IberianTax fees in the amount and currency as set forth on the website.
The payment is processed through Stripe, Inc. Stripe does not require a merchant account and it accepts all major cards. To learn more please visit https://stripe.com/checkout.
We will never charge our fees to your account. If you provide us with the IBAN number of your Spanish bank account, it will only be used for direct debit of the tax payment.
If at the time of payment of our fees there is an incident that prevents the payment from being made, the user will receive an automatic payment error message and the order will not be processed until the payment process has been successfully completed.
After payment has been duly made, the user will receive a message confirming the payment and a confirmation email.
The user is informed, and acknowledges and accepts, that, at the moment the user has clicked on "FILE AND PAY" and the confirmation email has been received, the user will lose his/her right of withdrawal with respect to services provided by IberianTax, in accordance with the provisions of article 103 of Royal Legislative Decree 1/2007, of 16 November, which approves the revised text of the General Law for the Defense of Consumers and Users and other complementary laws.
8. Intellectual property rights
The user acknowledges that we are the owner of all intellectual property rights on the Site, and in the material published on it.
IberianTax cannot be held liable for the correctness of the information the users provide on their tax return.
We are not liable for any damage caused by errors, delays, or interruptions in the transmission of data either between the user and the Site or the Site and other entities, malfunctions of the technical systems, loss or deletion of data, viruses, or any other damage which might occur during the use of IberianTax, unless they are caused intentionally or by gross negligence by us.
We are liable only for the correct calculations of the user’s tax return based on the information the user entered. These limitations of liability include claims against our employees or representatives.
Moreover, we are not liable for the content, accuracy, legality, and functionality of third party internet pages, which reference from or to the Site via a link. IbnerianTax requires an active internet connection. We neither assume responsibility that our services are continuously usable and/or accessible nor are we liable for technical transmission delays or failures. We are not liable for the unauthorized knowledge or attainment of personal user data by third parties such as hackers.
10. Data protection
11. Amendment of the Terms
IberianTax reserves the right to amend the Terms and Conditions at any time without prior notice. Once they are amended, we will publish them on the Site. Every time a user uses the services of IberianTax shall have to agree to the Terms prior to checkout.
IberianTax has the right at any time and for any reason to modify or discontinue the services or any aspect or feature of the services, including but not limited to their content, functionality or hours of availability or pricing.
If the user does not agree with the new terms, they may cancel their current checkout process and, if they wish so, may delete their account from the Site.
12. Entire agreement
These Terms and any document expressly referred to in constitute the entire agreement between IberianTax and the user and supersede any prior or contemporaneous agreements relating to the services offered.
If any provision of the Terms in whole or in part is held to be illegal, invalid or otherwise unenforceable, the other provisions shall remain in full force and effect to the extent permitted by law.
Every effort is made to ensure the information contained on this website is accurate and up-to-date. However IberianTax cannot warrant that the services are accurate, complete or free of errors, interruptions, viruses or other harmful components; or that the services will be available 24 hours per day, seven days per week.
IberianTax does not provide tax advice. Any information contained on the Site is provided for informational purposes only, and you are responsible for consulting with your own professional tax advisors concerning your specific tax circumstances. IberianTax disclaims any responsibility for the validity, accuracy, or adequacy of any positions taken by users in their tax returns.
15. Governing law and dispute resolution
These Terms shall be governed exclusively by the laws of Spain. Any dispute relating to the Terms shall, in the first instance, be subject to the exclusive jurisdiction of the courts in Palma de Mallorca, Spain, to which each of IberianTax and the user agrees to submit for these purposes.
Also, under the provisions of Regulation (EU) No 524/2013 of the European Parliament and of the Council of 21 May 2013 on the settlement of consumer disputes online, IberianTax informs you that, in case of dispute, the user resident of the European Union may go to the "Online Platform for Dispute Resolution" that has developed the European Commission, in order to try to resolve out of court any dispute arising from the provision of services by IberianTax.
To access the "Online Dispute Resolution Platform" you can do so through the following link: http://ec.europa.eu/consumers/odr/ .
All communications with IberianTax will be conducted through the Site or via the following email: email@example.com .