Terms and Conditions

Welcome to ESPAYTAX, a tax preparation service that allows users to easily, quickly, and securely complete and file non-resident tax returns in Spain. We guide you through the non-resident tax form (Form 210, "Modelo 210"), which must be filed by any individual who owns urban property in Spain, whether for private use or rental purposes.

General Information
CUDNA HISZPANIA S.L.U. ("ESPAYTAX," "we," or "us") is a company based in Spain with tax ID B56959505 and registered office at Frigola St., 16 1 3, 46980, Paterna, Valencia, Spain. ESPAYTAX operates the website www.espaytax.com ("Site").

These Terms ("Terms") govern your access to the website and use of the services offered by ESPAYTAX. They form an agreement between the user and ESPAYTAX. By using the Site, all users accept these Terms unmodified and confirm they have read them. If you do not accept these Terms, you should stop using the services.

We reserve the right to change these Terms or impose new terms on the Site, in which case we will update the Terms on this Site.

Account registration is not mandatory for using the service; however, registration is free. Receiving completed tax forms or filing them electronically requires payment for our services. Our fees are clearly stated on the website and include VAT.

To use our services, ESPAYTAX will collect and store certain personal data, including tax information provided by you during registration. This may include your name, address, NIE or DNI number, date of birth, email address, and other similar personal or preferential data. Due to the nature of our services, we cannot provide them without this information.

1. Offered Services
1.1 These terms apply to all services and packages offered for tax matters related to real estate in Spain.

1.2 Pricing is based on the following conditions:

Services are priced per "Referencia Catastral" (Spanish cadastral reference number).
Each service covers one tax year (from the last 5 tax years).
Prices depend on the number of property owners (up to 2, 3, or 4 owners).
All prices include VAT.

2. Individual Services
Clients can purchase individual services at the following rates:

Initial Tax Draft (starting from 2 forms):
- Up to 2 owners: €49.00
- 3 owners: €99.00
- 4 owners: €149.00
IRNR Tax - Standard Declaration:
- 1 owner: €69.00
- 2 owners: €89.00
- 3 owners: €139.00
- 4 owners: €189.00
IRNR Tax - Rental Income:
- 1 owner: €109.00
- 2 owners: €159.00
- 3 owners: €209.00
- 4 owners: €259.00
IRNR Tax - Capital Gains:
- 1 owner: €199.00
- Up to 2 owners: €249.00
- 3 owners: €299.00
- 4 owners: €349.00
Letter from Agencia Tributaria:
- 1 owner: €49.00
- 2 owners: €69.00
- 3 owners: €119.00
- 4 owners: €169.00
Ongoing Consultation / Initial Tax Draft:
- 2 owner: €49.00
- 2 owners: €69.00
- 3 owners: €119.00
- 4 owners: €169.00

IRNR Modelo 210 - Standard Declaration
If you own a home in Spain and use it for personal purposes, without renting it out, you are required to complete Modelo 210 due to the “imputed rent,” or hypothetical income. The tax amount is based on the property’s official value (valor catastral) set by the Spanish government. The rate for calculating imputed rent is usually 1.1% or 2% of the property’s cadastral value, depending on the case.

For EU residents (including Polish citizens), the tax rate is 19%, while non-EU residents pay 24%. Only the current tax year needs to be declared. If you have outstanding payments, you must file a declaration for each year individually. The declaration is due by the end of December each year.

IRNR Modelo 210 - Rental Income
If you own a property in Spain and rent it out, either partially or for the entire year, you must declare the rental income in Modelo 210. The number of rental days should be accurately recorded to the day. Only the current tax year needs to be declared, but if you have outstanding payments, you must file a declaration for each year individually.

For EU residents, the tax rate on rental income is 19%, while for non-EU residents, it is 24%. Until 2023, this tax was filed quarterly. Legislative changes have transitioned it to annual filings starting from the 2024 tax year.

IRNR Modelo 210 - Capital Gains
If you are a non-resident in Spain and sold a property, you are required to declare and pay taxes on any capital gains from the sale.

Tax is calculated based on the difference between the acquisition costs and the sale price, minus related expenses. This amount is then taxed at a 19% rate.

When a non-resident sells property in Spain, the buyer is required to withhold 3% of the sale price as an advance payment for the seller’s capital gains tax. The buyer pays this amount directly to the tax authorities.

If the calculated capital gains tax exceeds the withheld tax, the seller must pay the difference. If the withheld tax is higher, the seller may request a refund for the excess amount.

The filing deadline is three months from the sale date.

Letter from the Tax Office
In case of questions or issues regarding your tax situation, the Spanish Tax Office (Agencia Tributaria) may send a letter to your Spanish property address. Correspondence is in Spanish. We assist clients in analyzing, responding to, and taking any necessary actions regarding such letters.

3. Packages
We offer two discount packages: Silver and Gold. These are designed to meet various tax needs for a specific tax year.

3.1 Silver Package
Includes:

2 Initial Tax Drafts
IRNR Tax - Standard Declaration or Rental Income: 1 time
Letter from Agencia Tributaria: 1 time
Ongoing Consultation / Initial Tax Draft: 1 time
Email support in Polish: Yes
Basic tax advisory: Yes
Submission to Spanish tax authorities: Yes
Reminder service: Yes
Phone support: No
Basic consultation on other taxes: No

Prices:

Up to 2 owners: €179.00
3 owners: €229.00
4 owners: €279.00

3.2 Gold Package
Includes:

3 Initial Tax Drafts
IRNR Tax - Standard Declaration, Rental Income, or Capital Gains: 2 times
Letter from Agencia Tributaria: 2 times
Ongoing Consultation / Initial Tax Draft: 2 times
Basic tax advisory: Yes
Submission to Spanish tax authorities: Yes
Reminder service: Yes
Phone and email support in Polish: Yes
Basic consultation on other taxes: Yes

Prices:

Up to 2 owners: €299.00
3 owners: €349.00
4 owners: €399.00

4. Cost Comparison Examples
Below is a comparison of the total cost of individual services vs. package costs for different owner configurations:

Example 1 (1 or 2 owners):
- Individual Services: 1 Initial Tax Draft + 1 IRNR Tax Standard Declaration + 1 Letter from Agencia Tributaria + Ongoing Consultation TOTAL €276.00 vs.
- Silver Package: €179.00 (Savings: €97.00)
- Gold Package: €299.00

Any use beyond package limits will be charged at individual service rates. Package prices may change without notice and are valid for a single "Referencia Catastral" and a single tax year within the last five years

11. Contractual Obligations

11.1 User Account

If the user is provided with an online account, they are responsible for maintaining account confidentiality and limiting access to passwords to prevent unauthorized use.
Should the user have reason to believe their data has been disclosed to a third party, used in an unauthorized manner, or may be subject to unauthorized use, they must immediately notify ESPAYTAX.
The user agrees to take responsibility for all activities conducted through their account.

11.2 Accuracy, Correctness, and Completeness of Data

The user is solely responsible, without limitations, for all information, data, text, and other materials stored or transmitted when using our services.
The user agrees that any information provided to ESPAYTAX while using the services will always be accurate, correct, complete, and up-to-date. The user should not provide information that is incorrect, incomplete, false, or misleading.
The user is responsible for the completeness, accuracy, and correct filing of taxpayer information when using the services. ESPAYTAX is not liable for any damages and/or penalties incurred by the user due to incorrect data submission of property ownership details while using the services. Specifically, the user declares that the information on the country of tax residence is accurate and that they will obtain a tax residency certificate for each owner from the tax authority of that country and release us from liability for consequences if this document is not obtained.
The user must ensure data accuracy and completeness before filing the tax declaration and paying ESPAYTAX fees. ESPAYTAX provides the user with a submission summary for review and approval before filing the tax declaration with the tax authority. If the user entrusts ESPAYTAX with submitting the tax declaration, they confirm that the information provided is complete and accurate prior to transmission.
The user acknowledges that ESPAYTAX does not verify the correctness of the user-provided data, and therefore, ESPAYTAX bears no liability for transmitting and ensuring the accuracy of any information. ESPAYTAX is under no obligation to evaluate, verify, or advise on any user-provided information. This responsibility lies with the user. ESPAYTAX only provides an online service for the preparation and submission of Form 210.

11.3 Filing and Tax Payment Before submitting the tax form, the user can choose a tax payment method.

Direct Debit By selecting this payment method, the user can set up a direct debit order for paying the tax bill. Consequently, the user must provide the Spanish bank account details of the owner so that the tax authority can withdraw the tax due.
Each owner must submit their own Form 210; therefore, the user must provide the bank details for each owner.
The tax will be filed electronically and directly with the tax authority. The user will receive a copy of the submitted and paid tax within 72 hours. The tax will be collected on December 31 (standard declaration) or on the 20th of April, July, October, and January (rental income).
These dates depend on Agencia Tributaria and cannot be changed by us. If you want to pay earlier, choose "Bank Transfer" or "Cash Payment."
The user is responsible for ensuring sufficient funds in the account to pay the tax. They are also responsible for confirming that the entered account number belongs to the taxpayer and that the bank accepts the payment. The user acknowledges that the bank may refuse payment if the account was not opened with the taxpayer’s Spanish NIE number but with their passport.
If you close or change your bank account before December 31, contact us at kontakt@espaytax.com to find a solution.
We are not liable for insufficient funds, account cancellation, refused direct debit orders, or incorrect or incomplete bank details provided to the tax authority.

Important Note:
Standard declaration: Agencia Tributaria only allows setting up a direct debit order if the declaration is filed between January 1 and December 23 of the year following the acquisition date (e.g., tax accrued on December 31, 2022, can only be paid by direct debit between January 1, 2023, and December 23, 2023).

Bank Transfer
By choosing this payment method, the user can transfer funds to ESPAYTAX's bank account, enabling us to arrange for the tax payment on behalf of the owner. Upon receipt of the funds, we will promptly proceed to file and pay the tax.
If the user does not transfer funds within 3 business days or the transfer amount is less than the total tax obligation shown on the payment page, ESPAYTAX is released from the obligation to file the tax.
When selecting bank transfer, the tax will be filed electronically and directly with the tax authority (upon receipt of funds).

Cash Payment
By choosing this payment method, ESPAYTAX will send the user Form(s) 210 in PDF format within 72 hours to the provided email address. The user will need to pay the tax at a Spanish bank at their own risk and responsibility. What we send by email is a "preliminary declaration" which must be paid from a Spanish bank account for the submission to be fully valid.
The user is fully responsible for organizing the tax payment at the owner’s Spanish bank and ensuring that payment is received by AEAT before the deadline.

11.4 Authorization

The user must ensure they are the owner of all information provided during the process or have sufficient authorization to act on behalf of the owners. Accordingly, the user declares that they have the right to transmit personal data to ESPAYTAX regarding service execution and that personal data has been processed in accordance with applicable regulations.
The user is fully responsible for obtaining the appropriate authorization from taxpayers to file their tax declarations.
The user acknowledges that, to file tax declarations with Agencia Tributaria, we cannot verify their identity or authenticate the information submitted to the tax authority. The user acknowledges that ESPAYTAX only provides tools and platforms for e-filing and bears no responsibility for the services if the user has provided incorrect or false information and data.
Authorization to ESPAYTAX is granted by accepting the terms and paying ESPAYTAX fees. Authorization allows ESPAYTAX, our employees, and/or collaborators to process information and any content stored in the user’s account on the platform to calculate taxes, prepare and complete the necessary tax forms, and submit the tax declaration to Agencia Tributaria.
The user acknowledges that when submitting information to Agencia Tributaria, it will also be stored in Agencia Tributaria systems and subject to Agencia Tributaria’s privacy policy. They understand that ESPAYTAX has no control over Agencia Tributaria's policy.

11.5 Tax Representative

ESPAYTAX does not act as the user’s tax representative in Spain or any other country, except for providing specific services (such as preparing and e-filing Form 210). All correspondence from the Agencia Tributaria will be sent directly to the taxpayer, not to ESPAYTAX. We bear no responsibility for any lack of response to correspondence sent by the Agencia Tributaria to the taxpayer.
Any communication, including but not limited to adjustments, discussions, and/or disputes regarding Form 210 submissions, should be directed by the user to the Agencia Tributaria. ESPAYTAX will not participate or be responsible for processing and/or forwarding such correspondence unless the user explicitly orders these services as part of one of our special packages (Silver or Gold).

11.6 Deadlines and Late Filings

ESPAYTAX does not monitor statutory deadlines for the user. The user is solely responsible for meeting statutory deadlines.
If the user chooses cash payment, they must submit the tax declaration provided by ESPAYTAX in a timely manner.
The user is responsible for any surcharges, interest, or fines imposed by the Agencia Tributaria if the user fails to file or pay the tax on time.

11.7 Tax Obligations

The user is obligated to meet all tax obligations to Spanish tax authorities. ESPAYTAX assumes no responsibility for the user’s non-compliance with Spanish tax regulations.
The user confirms understanding the importance of thoroughly reviewing declarations before submitting them.

11.8 Tax Inquiries and AEAT Audits

The user acknowledges that the Agencia Tributaria may require the submission of certain information in paper format to verify or confirm electronically provided data. The user is responsible for meeting these requirements. ESPAYTAX is not liable for non-compliance with AEAT requirements.
The user understands that ESPAYTAX has no control over tax investigations or legal actions conducted by Spanish tax authorities or other authorities.
The user is responsible for any penalties if they report deductions or expenses to which they are not entitled, fail to report income generated in Spain, or omit outstanding tax payments.

12. Use of the Service

The user agrees to use our Website and the services provided in compliance with these Terms and applicable laws, regulations, decrees, and rules.
The user agrees to use the services provided by ESPAYTAX in a manner that does not cause harm, interruptions, inefficiencies, or defects in their operation or in third-party computer equipment.
The user may not introduce viruses, trojans, worms, logic bombs, or other malicious or technologically harmful material to the Website.
The user may not attempt to gain unauthorized access to the Website, the server on which the Website is stored, or any server, computer, or database connected to the Website.
The user agrees not to use any computer codes, data mining software, robots, bots, scripts, scrapers, or any other similar manual or automatic processes to access, copy, collect, transmit, or monitor web pages, data, or content or other services on or available through the Service.
The user agrees not to manipulate or misuse our corporate identity, whether through logos, headers, emails, or otherwise, to disguise or alter the origin or content of messages sent in connection with the services.
The user agrees to cooperate as needed for authentication measures and provide verification of their identity or any information provided to us. The user also agrees to promptly provide ESPAYTAX with information, resources, and support reasonably required to deliver services and/or use tools within the services.
The user agrees not to act in a defamatory, threatening, or harassing manner towards our employees, agents, and representatives.
The user is responsible for backing up any entered data to prevent loss.
It is prohibited to register on the Website using a false identity, impersonate third parties, use another’s profile, or engage in any action that could mislead other users about the user’s identity.
The user’s login details must remain confidential. The user must take appropriate measures to prevent unauthorized use of these details to access ESPAYTAX. If a third party gains access to login data, the information must be immediately changed.

13. Service Fees

Service fees include a fixed amount based on the number of tax forms filed. For each submission of Form 210, the user will be charged a one-time fee before submitting the tax declaration to the Agencia Tributaria or to the user, depending on the chosen payment option. Under Spanish tax law, each property owner is considered a separate taxpayer and must file a separate Form 210 (e.g., a couple owning property in Spain must file at least two annual Form 210s per property). Payment is processed through a virtual VPO, which does not require a merchant account and accepts all major cards. We will never charge your account for our fees. If you provide us with your Spanish bank account IBAN, it will be used exclusively for direct debit of tax payments. If a problem arises preventing payment during the checkout process, the user will receive an automated payment error notification, and the order will not be processed until the payment is successfully completed. Upon successful payment, the user will receive a payment confirmation message and a confirmation email.

14. Withdrawal

The user is informed, acknowledges, and accepts that upon acceptance of the filing and receipt of a confirmation email, the user waives the right to withdraw from the contract in relation to the services provided by ESPAYTAX, pursuant to Article 103 of Royal Legislative Decree 1/2007 of November 16, approving the revised text of the General Consumer and User Protection Law and other supplementary regulations.

15. Intellectual Property Rights

The user acknowledges that we are the owner of all intellectual property rights to the Service and the materials published on it.

16. Liability

ESPAYTAX is not responsible for the accuracy of information provided by users in their tax declarations. We are not responsible for any damage caused by errors, delays, or interruptions in data transmission between the user and the Service or between the Service and other entities, technical system failures, loss or deletion of data, viruses, or any other damages that may occur while using ESPAYTAX, unless caused by intent or gross negligence on our part. We are only responsible for correct tax declaration calculations based on the information provided by the user. These limitations include claims against our employees or representatives. Additionally, we are not responsible for the content, accuracy, legality, and functionality of third-party websites linking to or from the Service via a hyperlink. ESPAYTAX requires an active internet connection. We do not guarantee continuous use and/or availability of our services, nor are we liable for technical transmission delays or failures. We are not responsible for unauthorized access to user personal data by third parties.

17. Data Protection

In accordance with the European Union Data Protection Regulation 679/2016, all personal data collected while using the Service will be processed in compliance with the Privacy Policy, which each user must explicitly accept to use and register on the platform. For more information, please refer to our Data Protection Policy link.

18. Terms Amendment

ESPAYTAX reserves the right to change the Terms and Conditions at any time without prior notice. Once modified, they will be published on the Website. Each time a user uses ESPAYTAX services, they must accept the Terms before making a purchase. ESPAYTAX reserves the right to modify or discontinue services or any aspect or feature of services at any time for any reason, including but not limited to content, functionality, hours of availability, or prices. If the user disagrees with the new terms, they may cancel the current purchase process and, if desired, delete their account from the Service.

19. Entire Agreement

These Terms, and any documents to which they expressly refer, constitute the entire agreement between ESPAYTAX and the user and supersede any prior or simultaneous agreements concerning the services offered.

20. Severability

If any provision of the Terms, in whole or in part, is found to be unlawful, invalid, or otherwise unenforceable, the remaining provisions will remain fully effective to the extent permitted by law.

21. Disclaimer

Every effort has been made to ensure that the information contained on this site is accurate and up-to-date. However, ESPAYTAX cannot guarantee that services are accurate, complete, or free of errors, interruptions, viruses, or other harmful elements, nor that services will be available 24 hours a day, seven days a week. ESPAYTAX does not provide tax advice. All information contained on the Website is provided for informational purposes only, and the user is responsible for consulting their own tax advisors regarding their particular tax situation. ESPAYTAX disclaims any responsibility for the validity, accuracy, or adequacy of any positions taken by users in their tax declarations.

22. Governing Law and Dispute Resolution

These Terms are exclusively governed by Spanish law. Any disputes regarding the Terms will initially be subject to the exclusive jurisdiction of the courts in Valencia, Spain, to which ESPAYTAX and the user agree to submit for these purposes. In compliance with Regulation (EU) No 524/2013 of the European Parliament and of the Council of May 21, 2013, on online consumer dispute resolution, ESPAYTAX informs that in case of a dispute, an EU resident user may use the “Online Dispute Resolution Platform” developed by the European Commission to attempt to resolve any disputes arising from services provided by ESPAYTAX outside of court. To access the “Online Dispute Resolution Platform,” you can do so at the following link: http://ec.europa.eu/consumers/odr/ All communications with ESPAYTAX will be conducted via the Service or via the following email address: kontakt@espaytax.com