First
We check whether it is worthwhile
Country, treaty, evidence, open filings, expenses and estimated repayment. Assessment from €149 plus VAT.
For owners resident outside the EU/EEA. We review the country, evidence and each tax return, estimate the potential repayment and monitor the separate statutory deadline for every Form 210.
Before starting a claim, we confirm that it remains open, is properly evidenced and makes economic sense.
First
Country, treaty, evidence, open filings, expenses and estimated repayment. Assessment from €149 plus VAT.
Then
Tax years are not bundled: each Form 210 keeps its own deadline and requires a separate formal step.
When appropriate
We file each request with your authority. If the Tax Agency refuses it, we assess the administrative appeal route.
The process differs depending on whether you have already paid earlier returns or are starting to file with GESTISYD now.
Route A
We identify the filings that may still be claimed and schedule each request around its own deadline.
See my routeRoute B
We comply with the current rule but preserve the expenses and dates needed to act later if appropriate.
See my routeObjective: identify what remains open and stop an individual filing becoming time-barred while the case law develops.
We identify the receipt number, period, payment and deadline for every Form 210.
We review the country, treaty, expenses, evidence and potential repayment.
With your authority, we file one rectification request per return, always with a safe margin.
We monitor the case and handle the included ordinary procedure.
We analyse the decision and, under a separate engagement, appeal in time.
*The statutory period and actual duration are not the same. The authorities may decide earlier or later. No date or outcome is guaranteed.
Objective: comply now without losing invoices or dates, then decide later with complete information.
We file under the legislation and ordinary administrative position then applicable.
We organise invoices, payments, let days and property documentation.
We record the deadline and review legal and case-law developments.
We update the figures and recommend claiming, waiting or closing the file.
With express authority, we register the individual request before the time limit.
If a settled favourable rule appears
We immediately review all open returns rather than waiting unnecessarily for their deadlines.
If there is no Supreme Court ruling
We reassess before the deadline and file only with the client's authority.
If the outcome is unfavourable
We explain the effect and do not generate an unviable case unless another defensible ground exists.
One Form 210 filing = one individual claim.
The assessment, evidence and common legal argument can be reused, but several filings cannot be turned into one self-assessment. Each keeps its own receipt number, calculation, registration and deadline.
We first establish whether the case is worthwhile. Court proceedings are never included automatically.
Assessment only
€149 plus VAT
Assessment + requests
€299 plus VAT
For new filings
€49 plus VAT
Per property and year
More than four filings: we provide a fixed quotation based on the number of returns, properties and taxpayers. A claim before the Regional Economic-Administrative Tribunal (TEAR) is quoted only if the Tax Agency refuses the request and we recommend continuing.
Tax certificate, information exchange and the position for that country.
Invoices, payments, depreciation, finance and connection to the letting.
Individual date, earlier steps and remaining safety margin.
We compare the potential repayment, cost and risk of each stage.
Spanish law and the Tax Agency's ordinary position still generally apply 24% to gross rental income for residents outside the EU/EEA. Two linked National Court judgments allowed expenses in a US case, but there is still no published Supreme Court doctrine settling the issue.
We therefore do not promise a repayment or a favourable judgment. We select cases, document the position and protect deadlines through the appropriate formal steps.
We do not do so automatically. We file under the applicable position and keep the potential claim separate so the client does not assume an unexplained risk.
Not necessarily. Every submitted Form 210 is a separate self-assessment. If there are several receipt numbers, one request is prepared for each, even where the evidence and legal grounds overlap.
The best timing depends on case-law developments and the deadline for each return. If a settled favourable rule appears, acting may be sensible; otherwise, each case is scheduled with a safe margin. We never wait until the final day.
No. The Tax Agency may decide earlier. To keep the position alive after a refusal, the decision must be challenged within its own appeal deadline. Neither the route nor its duration can be guaranteed.
We analyse the reasons and amount. Where proportionate, we quote for the economic-administrative claim. An optional reconsideration appeal is used only where it offers a concrete advantage.
No. After the economic-administrative decision, the amount, evidence, costs and case law then available are assessed separately.
Returns and payments, tax residence certificate, tenancy agreements, income records, invoices, bank evidence, local tax, community fees, insurance, repairs, interest, title deed and the information needed to calculate depreciation.
The assessment identifies which Form 210 filings remain open, the potential repayment and the date controlling each decision.
The final scope, engagement terms and applicable taxes are confirmed in writing.