Is it true that from January 2009 the 214 form will no longer be used for Non-residents?
The simplified wealth and income tax return, form 214, was used by non-resident tax payers whose only taxable assets in Spain was property, to make the corresponding non-residents Wealth and Income Tax return on the corresponding income attributed to such property. . Given that the tax imposed on such wealth has been eliminated, there is no reason to continue on with this type of joint tax return, because one of the taxes no longer exists. This is why the 210 form must be used instead from 2009 onwards. However, given that the tax return payment period for the 214 form was longer than that of form 210 for this type of taxable income, and that the payments made using form 214 could be made with a standing order, to make it easier for tax payers to pay their taxes, Inland Revenue thought it would be a good idea to modify the property tax return payment period for form 210 so that it coincided with the payment period established for the former 214 tax return form, and include form 210 in
