Form 210. IRNR (Income Tax for Non-Residents). Non-Resident Income Tax without permanent establishment.
General Details
Denomination
Form 210. IRNR (Income Tax for Non-Residents). Non-Resident Income Tax without permanent establishment.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of the ordinary Income Tax return for non-residents without a permanent establishment.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Collaborating bodies
AEAT offices
Documentation
That provided for in article 7 of Order EHA/3316/2010, of December 17.
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
Not applicable.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/3316/2010, of December 17,approving self-assessment Forms 210, 211, and 213 for Non-Resident Income Tax, which must be used to declare income obtained without permanent establishment, withholdings carried out in the acquisition of real estate to non-residents without a permanent establishment, and the special tax on real estate of non-resident entities, and establishing general conditions and procedures for filing and other regulations referring to the taxation of non-residents (BOE December 23, 2010)
Processing regulations
Order EHA/3316/2010, of December 17,which approves the self-assessment forms 210, 211 and 213 of the Income Tax for Non-Residents, which must be used to declare income obtained without the mediation of a permanent establishment, the withholding tax applied in the acquisition of real estate from non-residents without a permanent establishment and the special tax on real estate of non-resident entities, and establishes the general conditions and procedure for their presentation and other regulations relating to the taxation of non-residents (BOE 23-12-2010).
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)