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Form 213. IRNR (Income Tax for Non-Residents). Special tax on real estate assets of non-resident organisations.

General Details

Denomination

Form 213. IRNR (Income Tax for Non-Residents). Special tax on real estate assets of non-resident organisations.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate the filing of self-assessments of the special tax on real estate of non-resident entities.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic

Collaborating bodies

AEAT offices

Documentation

Form 213

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

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)