The Spanish tax people –Agencia Tributaria (Hacienda) - will change some procedures for 2010.

As always, some informational tax forms will have to be sent before the 1st of February, 2010.
For example, “modelo 190” gives a summary of the wages that have been paid in 2009 (and some additional information about the children will have to be communicated).
The “modelo 180” is a summary of the rentals paid to the owner, whenever it has been paid professionally.
They want to fight the tax fraud ; therefore the new “modelo 159” has to be produced by the provider of Electricity to show the evolution of consumption of electricity (“luz”); if you own an apartment, you are supposed to declare the rental revenues, even when the tenant is a private person (the difference is that Hacienda considers 100% of the revenues of a local – professional surface and only 50% - sometimes 0% - of the revenues when renting a property to a private person). Be aware that if Hacienda knows that there has been any significant consumption of electricity that they will suppose you have been renting this property.
You should also know that the Spanish banks are obliged to inform Hacienda with the names of the titular of a bank account with an amount exceeding 6.000 Euros on the 31st of December.
And also when you received or transferred an amount exceeding 3.000 Euros.
You should be aware that the Spanish Hacienda has a few people (compared to other countries) but with this kind of “informational” inspection they try to detect the existence of fraud mechanisms.
To close this discussion, Hacienda grants to professionals (“colegiados”) a new procedure about proxy form. With your authorization, your accountant or tax expert will receive and manage the relations between you and the tax administration.

Stéphane Mercier,Tax Expert
Economista n°1333 del Iltre. Colegio de Economistas de Santa Cruz de Tenerife.