The non-residents tax form 214 has now been replaced with form 210, although the contents remain very similar.All non-residents who have a property in Spain are liable for tax based on the ‘valor catastral’ (value on the property register) which can be found on the general rates (IBI) receipt.
The new form 210 is available from the Nerja Town Hall Foreigners Department at a cost of €2 and, as with many other official forms provided by the Foreigners Department, there is a translation available along with clear instructions on how to fill in the form.
Non-residents have until the end of December 2009 to collect the form and pay the corresponding tax at the bank.