Paying your taxes

Paying your taxes in Spain can seem confusing at first to we Brits.

Leaving income tax aside because that is more complicated; in Alicante province SUMA are the organisation responsible for collecting local taxes.

For most of us there are just two taxes we need to be concerned about:-

Impuesto sobre Vehículos de Tracción Mecánica (road tax) and Impuesto sobre Bienes Inmuebles (rates).

This is some of the information available from SUMA's web site about these taxes.

What taxes have to be paid in each period?

Generally speaking, and for illustrative purposes, the taxes which are normally collected in each voluntary period are as follows:
First six months of the year:
• Impuesto sobre Vehículos de Tracción Mecánica [Road Tax].
• Other municipal taxes (Recogida de Residuos Sólidos Urbanos [Refuse Collection], Alcantarillado [Sewage], Vados [No-parking signs], etc…)
Last six months of the year:
• Impuesto sobre Bienes Inmuebles [Rates].
• Impuesto sobre Actividades Económicas [Trade Income Tax].

For this year, in Bigastro, the voluntary period for road tax was from 01/03/2007 until 04/05/2007 and for rates from 23/07/2007 until 05/10/2007. I imagine it will follow a similar pattern in future years.

After the deadline of the period of payment, how can I pay the tax?

By presenting a letter of payment, which you can get from any SUMA office, in any branch of the banks cooperating in this scheme, anywhere in Spain: CAM, BANESTO, BBVA, SCH and la Caixa. By credit card in the SUMA offices: CAM (Visa, Maestro, MasterCard, 6000), BANESTO (Visa, Maestro, MasterCard), 4B and Euro 6000. Over the Internet: through the Virtual Office
, by using the different access methods available: Valencian Generalitat digital certificate or e-banking. In an ATM: CAM.

I paid my tax bill correctly, in the proper period, but I have been notified as if I hadn’t paid . What can I do?

You should contact SUMA personally or by phone. It would be useful to present a copy of the receipt paid or proof that the payment has been made..

If I have not received my tax bill, does it mean that I needn’t pay it?

No. The receipts are notified collectively, in public edicts which refer to them. Individual notification is not compulsory. However, to make it easier to pay the tax, SUMA sends the receipts to taxpayers through the post. Please note that, if you do not receive the bill through the post, this does not mean you are exempt from paying it, so you must contact SUMA or visit the Virtual Suma Office on www.suma.es

What conditions are applied to annual and other non periodic taxes?

The taxes collected periodically are: The “Impuesto sobre Bienes Inmuebles” (IBI) [local property Tax], the “Impuesto sobre Vehículos de Tracción Mecánica” (IVTM) [Vehicle Tax], and the “Impuesto sobre Actividades Económicas” (IAE) [Economic Activity Income Tax], and certain other taxes which must be paid annually in the voluntary payment period. Taxes which are charged periodically do not require individual notification. All other levies due are notified individually and must be paid on the dates indicated in the notification. Any amounts not paid during the voluntary period will have a surcharge applied and incur arrears interest.

How long should the bill receipt be kept?

You must keep it for at least four years, which is the legal limitation period.

What is procedure to claim a refund in case of overpayment?

If you are asking for your money to be returned because the payment was duplicated, you will need to show the original copy of the second payment and a photocopy of the first one. If you are claiming money for undue revenue, you will need to provide the original receipt and a photocopy of the de-registration certificate issued by the competent authority. In both cases, the application must be made in writing and signed by the person named on the receipt, with a photocopy of his/her ID card and giving an account number into which the returned money can be paid, which must also be in his/her name. In the case of companies or company representatives, the application will be accompanied by a document proving this.

NB If you pay your taxes by direct debit, it is worth keeping an eye on your bank statements to make sure that this has been done within the voluntary periods.