Form 216. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Incomes obtained without the mediation of a permanent establishment. Tax withheld and account deposits (tax return - payment document).
General Details
Denomination
Form 216. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Incomes obtained without the mediation of a permanent establishment. Tax withheld and account deposits (tax return - payment document).
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of the declaration and payment of withholdings and payments on account corresponding to the Non-Resident Income Tax, in relation to income obtained without the mediation of 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
Documentation
Model 216
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Orden EHA/3290/2008, de 6 de noviembre,
por la que se aprueban el modelo 216 «Impuesto sobre la Renta de no Residentes. Rentas obtenidas sin mediación de establecimiento permanente. Retenciones e ingresos a cuenta. Declaración-documento de ingreso» y el modelo 296 «Impuesto sobre la Renta de no Residentes. No residentes sin establecimiento permanente. Declaración anual de retenciones e ingresos a cuenta». (BOE 17-noviembre-2008)
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Orden HAC/56/2024, de 25 de enero,
por la que se modifican las órdenes ministeriales que aprueban los modelos de autoliquidación 123, 210, 216, y de declaración informativa 193 y 296 y la Orden EHA/1658/2009, de 12 de junio, por la que se establecen el procedimiento y las condiciones para la domiciliación del pago de determinadas deudas cuya gestión tiene atribuida la Agencia Estatal de Administración Tributaria.
Processing regulations
Order of December 21, 2000, which establishes the general conditions and the procedure for the electronic presentation via Internet of the declarations corresponding to forms 117,123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345. (BOE December 28, 2000)