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Non Resident Tax (Modelo 210) Rates for 2015, 2016, 2017, 2018

Info from our tax expert Philip Carroll.

The rate for 2015 (so to declare December 2016) for non-residents from EU countries is 19,5% and for 2016 (to declare December 2017) it will be 19%, and for 2017 as well. As Article 50 of the Lisbon Treaty re BREXIT, has only been triggered in March 2017 and the UK was part of the EU for the whole of 2018, it will remain 19% for taxyear 2018 (to declare in 2019). In the event that the UK leaves the EU, as of that date, the rate will change to 24%.

Rate for non-residents from non-EU countries remains at 24%.

The rate that applies to work out the tax base: with effect from 1st January 2015 providing catastral value was revised within the previous 10 years, then 1.1%, otherwise 2%.

Complete guide how to fill out Modelo 210 in the Library, Taxation section. Personal taxation, note no. 6.

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Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.

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