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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

Electronic processing

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

  • 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)

  • 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)