{"id":12379,"date":"2021-11-28T18:57:26","date_gmt":"2021-11-28T17:57:26","guid":{"rendered":"https:\/\/ajforsmanabogados.com\/?p=12379"},"modified":"2022-03-29T09:42:53","modified_gmt":"2022-03-29T07:42:53","slug":"espanjassa-ei-residenttien-veroilmoitus-irnr","status":"publish","type":"post","link":"https:\/\/ajforsmanabogados.com\/fi\/espanjassa-ei-residenttien-veroilmoitus-irnr\/","title":{"rendered":"ESPANJASSA EI-RESIDENTTIEN VEROILMOITUS (IRNR)"},"content":{"rendered":"<div class=\"Vzh05neKQu87GUy5UviOc QMubUjbS-BOly_BTHEZj7 allowTextSelection\" tabindex=\"-1\" role=\"region\" aria-label=\"Cuerpo del mensaje\">\n<div>\n<div class=\"rps_2084\">\n<div dir=\"ltr\">\n<div>\n<p class=\"x_MsoNormal\"><b><span lang=\"fi\">ESPANJASSA EI-RESIDENTTIEN VEROILMOITUS (IRNR)<\/span><\/b><b><span lang=\"ES\">\u00a0<\/span><\/b><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Aivan kuten Espanjassa vakituisesti asuvat Espanjan kansalaiset maksavat veronsa henkil\u00f6kohtaisella tuloverolla, my\u00f6s ei-residenteill\u00e4 Espanjassa on velvollisuus maksaa t\u00e4ss\u00e4 maassa veroja.\u00a0<\/span><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">P\u00e4\u00e4asiassa vakituisesti maassa asuvilla suurin osa tuloista koostuu ty\u00f6tuloista, kun taas ei-residenteill\u00e4 verot usein liittyv\u00e4t Espanjassa omistamiin kiinteist\u00f6ihin.\u00a0\u00a0\u00a0 \u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Henkil\u00f6, joka ei asu virallisesti Espanjassa ja joka omistaa kodin, liiketilan ja \/ tai muun kiinteist\u00f6n, on velvollisuus tehd\u00e4 veroilmoitus vuosittain. Jos kiinteist\u00f6 on vain henkil\u00f6kohtaisessa k\u00e4yt\u00f6ss\u00e4 (loma-asuntona, varastohuone tavaroiden s\u00e4ilytt\u00e4miseen, pys\u00e4k\u00f6intipaikka jne.), tulee veroilmoitus tehd\u00e4 edellisest\u00e4 vuodesta ennen 31. joulukuuta. \u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Maksettava m\u00e4\u00e4r\u00e4 riippuu kiinteist\u00f6n katastraaliarvosta (valor catastral), sen tarkasteluvuodesta sek\u00e4 Espanjassa asuvan alkuper\u00e4isest\u00e4 kotimaasta. Koska lopullisen summan maksamiseen on monia mahdollisia laskentayhdistelmi\u00e4, on lopullinen verom\u00e4\u00e4r\u00e4 yleens\u00e4 0,2\u20130,48 %.\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Jos kiinteist\u00e4 on vuokralla, on omistajan hoidettava IRNR nelj\u00e4nnesvuosittain. Vuokrasopimuksen voitot m\u00e4\u00e4ritet\u00e4\u00e4n v\u00e4hent\u00e4m\u00e4ll\u00e4 kiinteist\u00f6st\u00e4 vastaavat kulut vuokra-aikana (esim. asunnon parannusty\u00f6t, huonekalujen kunnostus, kaupungin verot jne.). Tuloksena on vuokratuloa, jota verotetaan 19\u201324 % ulkomailla asuvan alkuper\u00e4maasta riippuen (Euroopan unionin + Islannin + Norjan kansalaisille verokanta on 19 %). \u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Nelj\u00e4nnesvuosilomakkeen j\u00e4tt\u00e4misen m\u00e4\u00e4r\u00e4aika on kunkin vuoden huhti-, hein\u00e4-, loka- ja tammikuun ensimm\u00e4isten 15 p\u00e4iv\u00e4n aikana. \u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">IRNR maksetaan my\u00f6s silloin, kun ei-residentti verovelvollinen myy kiinteist\u00f6n, jolloin ostaja pid\u00e4tt\u00e4\u00e4 aina 3 % myyntiarvosta veron maksamista varten. T\u00e4ss\u00e4 tapauksessa vero maksetaan vain, jos kiinteist\u00f6n myynnist\u00e4 on saatu voittoa (myyntiarvo siis ylitt\u00e4\u00e4 hankinta-arvon), joten tappion sattuessa ei makseta ylim\u00e4\u00e4r\u00e4ist\u00e4, vaan 3 % ennakonpid\u00e4tys palautetaan myyj\u00e4lle anomuksesta, esitetyn veromallin mukaisesti.\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Sen lis\u00e4ksi, ett\u00e4 kiinteist\u00f6ihin liittyvist\u00e4 tuloista ei-residentin henkil\u00f6n tulee maksaa veroa, on vero my\u00f6s maksettava verovelvollisen kaikista Espanjassa saamista tuloista. <\/span><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Esimerkiksi jos ulkomaalainen omistaa espanjalaisten yritysten osakkeita tai julkisia tai yksityisi\u00e4 velkakirjoja, jotka tuottavat s\u00e4\u00e4nn\u00f6llist\u00e4 voittoa, tulee n\u00e4ist\u00e4 maksaa veroja.<\/span><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">My\u00f6s ulkomailla asuvan henkil\u00f6n Espanjassa suorittamasta ty\u00f6st\u00e4 tai liiketoiminnasta saamista tuloista maksetaan veroa.\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">Suosittelemme, ett\u00e4 kaikki ei-residentit asiakkaamme konsultoivat verotusalan ammattilaistiimimme kanssa saadakseen neuvoja siit\u00e4, mit\u00e4 veroja heid\u00e4n tulee maksaa, v\u00e4ltt\u00e4en n\u00e4in mahdollisia tulevia vaikeuksia verottajan kanssa.\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"ES\">\u00a0<\/span><\/p>\n<p class=\"x_MsoNormal\"><span lang=\"fi\">\u00c4l\u00e4 ep\u00e4r\u00f6i ottaa yhteytt\u00e4 AJ Forsman Abogadosiin\u00a0<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>ESPANJASSA EI-RESIDENTTIEN VEROILMOITUS (IRNR)\u00a0 Aivan kuten Espanjassa vakituisesti asuvat Espanjan kansalaiset maksavat veronsa henkil\u00f6kohtaisella tuloverolla, my\u00f6s ei-residenteill\u00e4 Espanjassa on velvollisuus maksaa t\u00e4ss\u00e4 maassa veroja.\u00a0\u00a0 P\u00e4\u00e4asiassa vakituisesti maassa asuvilla suurin osa [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":12362,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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