Estimated NRIT Calculator for Form 210
This NRIT calculator offers an estimate for some common scenarios of income obtained without a permanent establishment that are declared using Form 210. Remember that tax regulations are complex, and this calculation does not replace personalized professional advice from GESTISYD.
Default 100%. If the property is shared (spouses, heirs), enter your actual percentage.
Details of Rented Property
For information only. If you enter the actual rental income of the rented period, this is NOT reduced automatically. Useful for your own reference.
About this calculator
- Based on the current NRIT regulation (Royal Legislative Decree 5/2004) and applies the standard rates of 19% (EU/EEA) and 24% (rest of countries).
- Covers the 5 most common scenarios: imputed income, rental income, capital gains, dividends and interest.
- Takes into account ownership percentage and days of property ownership/availability in the tax year.
- Results are orientative. Each real case must be reviewed individually, especially where bilateral treaties apply, the 3% withholding on property sales, or complex deductible expenses are involved.
- To file Form 210 with the Spanish Tax Office (AEAT) with full legal certainty, professional assistance is recommended. More information about Form 210.