Instructions

Form 210 - Non-Resident Income Tax - Non-residents without permanent establishment 

Instructions for filling in your self-assessment form

Note: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases. 

References to the Tax Law and the Regulations contained in these instructions are understood to be made to the consolidated text of the Non-Resident Income Tax Law approved by Royal Legislative Decree 5/2004 (BOE of March 12), and to the Regulations of said Tax, approved by the sole article of Royal Decree 1776/2004, of July 30 (BOE of August 5). 

Obligation to report

This self-assessment will be used to declare income obtained without a permanent establishment by non-resident income tax payers.

These taxpayers are taxed separately for each total or partial accrual of income subject to tax and, therefore, when they are required to file, they will use this self-assessment to declare each income separately.

Any type of income may be declared on this form (income, imputed income from real estate, capital gains).

However, this self-assessment may be used to declare in a grouped manner several incomes obtained by the same taxpayer, provided that they correspond to the same income type code, come from the same payer and the same tax rate is applicable to them. If such income also derives from an asset or right, it must come from the same asset or right. However, in the case of income from leased or subleased properties not subject to withholding, they may be grouped with the same requirements except for the one relating to income from the same payer, although when declaring income from properties from several payers, it will be necessary to indicate a specific type of income code, 35.

In relation to the income derived from the transfer of real estate:  

• In the case of losses, this self-assessment must also be submitted if you wish to exercise the right to a refund of the withholding that has been made.
• When the property being transferred is jointly owned by a married couple in which both spouses are non-residents, a single self-assessment may be made.

Request for refund for application of agreement relating to the Special Tax on prizes from certain lotteries and bets: Non-resident taxpayers without a permanent establishment who have obtained prizes subject to the special tax on prizes from certain lotteries and bets established by the Fifth Additional Provision of the Tax Law, when they have paid into the Treasury amounts, or incurred withholdings on account of that special tax, in amounts greater than those derived from the application of an agreement to avoid double taxation, may request said application and the consequent refund by means of self-assessment form 210, section 210 G, indicating in box (2) “Type of income” the code 31, and in the form, place, deadlines and with the documentation established for this self-assessment. If, by application of an agreement, the prizes are taxed exclusively in the country of residence, box (20) “Agreement” will be marked in “Exemptions” and a zero will be entered in box (21) “IRNR Law tax rate”.

Complementary taxation: In the case of the complementary tax applicable to permanent establishments referred to in article 19.2 of the Tax Law, for its declaration and payment, model 210, section 210 R will be used, indicating in box (02) “Type of income” the code 27. Additional taxation will not apply to those EPs whose head office is tax-based in another State of the European Union, unless it is a country or territory considered a tax haven (with effect from 11 July 2021, references made to tax havens are understood to be made to the definition of non-cooperative jurisdiction), or in a State that has signed an Agreement with Spain to avoid double taxation, in which nothing else is expressly established, provided that there is reciprocal treatment. 

Filing method

The presentation can be made:

• electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency and, in the case of natural persons, the presentation can also be made through the Cl@ve system, or 
• on paper generated by printing the previously completed form from the Tax Agency's electronic office.

Documentation

The following documentation must be provided:

• Residence certificates or forms: When self-assessment is carried out applying the exemptions of the Spanish internal regulations, due to the taxpayer's residence, a certificate of residence, issued by the tax authorities of the country of residence, justifying these rights, must be attached.

  However, when the entities referred to in section 1 of the Third Additional Provision of the Regulation on Income Tax for Non-Residents (Pension Funds and Collective Investment Institutions resident in the European Union) apply the exemption provided for in article 14.1.c) of the consolidated text of the Non-Resident Income Tax Law (relating to interest and capital gains derived from movable property), the accreditation of residence may be carried out in accordance with the provisions of said Additional Provision (in some cases, by means of certificates issued by the supervisory or registration authorities of the State of establishment and, in others, by means of declarations by representatives of the affected entities).

  Likewise, when the exemptions provided for in article 14.1.k) and 14.1.l) of the consolidated text of the Non-Resident Income Tax Law are applied, pension funds or collective investment institutions subject to a specific administrative supervision or registration regime shall justify the right to the exemption, instead of with the certificate of residence, in the following manner:

  1. In the case of exemption from article 14.1.k), they will attach a declaration made by the representative of the pension fund stating compliance with the legal requirements, adjusted to the model in Annex VI of Order EHA 3316/2010, dated December 17.

     However, in the case of a social security institution regulated by Directive 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational pensions, they may attach a certificate issued by the competent authority of the State in which the institution is established, under the same terms and with the same indefinite validity as that provided for in section 2.a), second paragraph, of the Third Additional Provision of the Non-Resident Income Tax Regulations.

  2. In the case of exemption from Article 14.1.l), they shall attach a certificate issued by the competent authority of the home Member State of the institution stating that said institution complies with the conditions established in Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 coordinating the laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS). The competent authority shall be the one designated in accordance with the provisions of Article 97 of the aforementioned Directive.

  When self-assessment is carried out applying the exemptions or the reduction of the rate for a tax limit of a Convention to avoid double taxation signed by Spain, a certificate of tax residence issued by the corresponding tax authority must be attached that justifies these rights, which must expressly state that the taxpayer is a resident in the sense defined in the Convention. However, when the self-assessment is carried out taking into account a tax limit set in an Agreement developed by means of an Order establishing the use of a specific form, the form must be provided instead of the certificate.

  Where, in accordance with article 24.6 of the Tax Law, expenses are deducted for the determination of the tax base, due to the fact that the taxpayers are residents of another Member State of the European Union or of the European Economic Area with effective exchange of tax information (with effect from 11 July 2021, regulatory references to effective exchange of tax information are understood to be made to the existence of regulations on mutual assistance in matters of exchange of tax information), a certificate of tax residence in the corresponding State issued by the tax authority of said State must be attached.

  Certificates of residence and declarations conforming to the models in Annexes VI and VII of the Order approving this model will be valid for one year from the date of issue. However, residence certificates will have indefinite validity when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities. Likewise, the certificate issued by the competent authority of the Member State of origin of the collective investment institution referred to in letter b) cited above in this same section, as well as the certificates issued by the competent authorities provided for in DA 3 of the Non-Resident Income Tax Regulations, shall be valid indefinitely, as long as the data contained therein is not modified.

  However, in the case of self-assessments submitted by jointly liable parties who are securities depositories, it will be sufficient for them to keep the certificates of residence, declarations and forms referred to in the previous sections available to the Tax Authority during the limitation period for the tax.

  Special procedure: In the case of collective management entities for intellectual property rights, if it is a request for a refund using the special declaration and accreditation procedure provided for in article 17 of the Order approving form 210, the provisions of said article shall be taken into account. In these cases, in box (02) “Type of income” code 32 will be entered.

  Special procedure: In the case of exempt gains derived from the transfer of subscription rights from securities, for which the special declaration and accreditation procedure provided for in article 18 of the Order approving form 210 has been used, the provisions of said article shall be taken into account. In these cases, in box (02) “Type of income” code 36 will be entered.

• Certificate of withholdings and payments on account: When withholdings or payments on account are deducted from the quota, supporting documents must be attached.

  Special procedure: In the event that the declared income is dividends or interest derived from negotiable securities, the payment of which is made through a chain of financial intermediaries located in Spain and abroad, the Tax Authority may request proof of the traceability of the payment chain abroad.

  For accruals from 2024, traceability may be accredited when in accordance with the provisions of articles 8 and 11 of Order EHA/3290/2008, of November 6, approving form 216 "Non-Resident Income Tax. Incomes obtained without the mediation of a permanent establishment. Withholdings and payment on account. Tax Return/Income Document" and Form 296" Income Tax for Non-Residents. Non-residents who are not permanently established. Annual declaration of withholdings and payments on account", the Annexes to registration type 2 of model 296 called "Negotiable securities" are submitted. “Relationship of payment to taxpayers” and “Negotiable securities. “List of payment certificates”, stating the proof number of the self-assessment form 210 with a refund request relating to the negotiable value, accrual date and taxpayer.

  Annexes to type 2 registration of model 296, called “Negotiable securities. “Relationship of payment to taxpayers” and “Negotiable securities. The “List of payment certificates” will be used by intermediaries in Spain who make payments of securities income to intermediaries abroad when requesting the return of withholdings for taxpayers using self-assessment form 210. When the request for a refund of withholdings is made by taxpayers or their representatives, intermediaries in Spain who make payments of securities income to intermediaries abroad may include in the Annexes the records of these taxpayers whose Form 210 has been submitted.

  When, in accordance with the provisions of article 8 of the aforementioned Order EHA/3290/2008, there is an obligation to submit the Annexes to registration type 2 of model 296 called “Negotiable securities. “Relationship of payment to taxpayers” and “Negotiable securities. List of payment certificates”, the obliged entities must present said Annexes within the period provided for in article 11 of said Order, recording therein the proof number of the self-assessment form 210 with a refund request relating to the negotiable value, accrual date and taxpayer, which may be understood to prove the traceability of the payment chain abroad.

• Proof of identification and ownership of the bank account: In the self-assessments to be refunded, it will be necessary to attach proof of the identification and ownership of the bank account to which the refund is transferred (see the "Refund" section of the instructions for the payment or refund document).

• Accreditation of representation: When the refund is requested in an account whose holder is the legal representative of the taxpayer, it will be necessary to attach the document that accredits the representation, which must include a clause that authorizes the aforementioned legal representative to receive the refund in his/her name on behalf of the taxpayer.

Person performing self-assessment

As a general rule, this self-assessment may be carried out by the taxpayer, his representative, or a jointly liable party as defined in article 9 of the Tax Law. Furthermore, if it is a request for a refund due to excess withholding, the subject obliged to withhold.

In relation to imputed income from urban real estate, income derived from transfers of real estate and, since December 16, 2023 (date of entry into force of Order HFP/1338/2023, of December 13), income from leased or subleased property (income types 01 or 35), this self-assessment can only be made by the taxpayer or, when the property to be transferred is jointly owned, by a married couple in which both spouses are non-residents.

" NIF ": The tax identification number (NIF) assigned in Spain to the person who completes the self-assessment will be entered.

" Surname and first name, company name or denomination ":

• For individuals, the first surname, second surname and full name will be entered, in this same order.
• For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

Mark with an "X" in the corresponding box in which the person or entity identified in this section performs the self-assessment. If the person completing the self-assessment meets several of these conditions, the boxes corresponding to all of them will be checked.

Accrual

Income is considered to be accrued when:

• The returns, when they become due or on the collection date if earlier.
• Income attributed to individuals who own urban properties, on the last day of the calendar year.
• Capital gains, when the change in assets takes place. In the case of transfers of real estate, the date on which the transfer was made will be indicated.

In the case of a refund request for application of an agreement relating to the Special Tax on prizes from certain lotteries and bets, the accrual corresponding to the Special Tax will be indicated. The Special Tax is accrued at the time the prize is satisfied or paid.

Group: It is permitted to group together various incomes obtained by the same taxpayer, provided that they correspond to the same income type code, come from the same payer and the same tax rate is applicable to them. If such income also derives from an asset or right, it must come from the same asset or right. However, in the case of income from leased or sublet properties not subject to withholding, these can be grouped, applying the same requirements except with regard to income from the same payer, however, when property income from several payers is declared on a grouped basis, it is necessary to state the specific income type code: 35.

Under no circumstances may Grouped income offset one another.

If this is a self-assessment with a result to be paid, mark an X in this box when you choose to group the income accrued in the same calendar quarter, except for income, accrued since 2024, from property leases whose grouping period will be annual. In the "period/year" box, the calendar quarter (1Q, 2Q, 3Q or 4Q) and the year to which the self-assessment refers will be indicated.

If it is a zero-quota self-assessment, with a result to be refunded or paid, in the case of income accrued since 2024, from property leases, mark an X in this box when you choose to group the income accrued during the calendar year. In the "period/year" box, indicate "0A", zero A, and the year to which the self-assessment refers.

Accrual date : When this self-assessment is used to declare imputed income from urban real estate, income derived from transfers of real estate or any other income separately, record the accrual date of the declared income, in "day/month/year" format. In these cases, in addition, in the "period/year" box, "0A" and the year to which the accrual date corresponds will be indicated.

Income obtained

Type of income (2): Please indicate the code corresponding to the type of income from among those listed in the attached list.

Currency key (3): The currency used to make payments will be indicated in the attached list of currency codes.

Taxpayer

“NIF”: If the taxpayer has a tax identification number (NIF) assigned in Spain, it will be entered in this box.

“F/J”: Enter an F if the taxpayer is a natural person and a J if it is a legal person or entity.

“Last name and first name, company name or denomination”:

• For individuals, the first surname, second surname and full name will be entered, in this same order.
• For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

"NIF in the country of residence": If the taxpayer has a tax identification number assigned in his/her country or territory of residence, it will be entered in this box.

"Birthdate": When an F is entered in Box "F/J", the taxpayer's date of birth (day/month/year) will be indicated.

"Place of birth": When an F is entered in Box "F/J", the taxpayer's place of birth will be indicated. This section is subdivided into two:

• "City": The municipality and, where applicable, the province or region or department corresponding to the place of birth shall be recorded.
• "Country code": The country or territory code corresponding to the taxpayer's place of birth will be entered, in accordance with the country codes listed on the attached sheet.

"Tax residence: Country Code" (1): The code of the country or territory of tax residence of the taxpayer will be recorded, in accordance with the country codes listed on the attached sheet.

"Address in the country of residence": The address details in the country of residence must be completed, taking into account the specific instructions indicated below:

• "Address" (49): The address corresponding to the domicile in the country of residence will be recorded: type of road (street, square, avenue, highway, etc.), name of the public road, house number, or, where applicable, kilometer point, etc.
• "Additional address information" (50): If applicable, any additional data necessary for the complete identification of the address will be recorded.
• "Population/city" (51): The name of the town or city in which the address is located will be recorded.
• "Postal code (ZIP)" (53): the postal code corresponding to the address will be recorded.
• "Province/Region/State" (54): When necessary for correct identification of the address of the residence, the name of the Province, Region, State, Department or any other political or administrative subdivision where the address is located shall be recorded.

"Country code" (56): The country or territory code corresponding to the address must be completed, according to the country or territory codes listed on the attached sheet.

"Landline and mobile phones" (57) and (58):  In order to expedite the resolution of any incidents that may arise during the processing of the self-assessment, enter in boxes (57) and (58) the telephone numbers, landline and mobile, where you can be most easily reached on working days and hours.

Special procedure for the declaration of article 18 of Order EHA/3316/2010: The completion of the “Taxpayer” section will be as follows: In the field “Surname and first name, company name or denomination” you will enter “PROCEDURE ARTICLE 18 ORDER EHA/3316/2010” and in the field “Tax residence Country code” the one that corresponds to the residence of the taxpayers, leaving the rest of the fields in this section without content.

Representative of the taxpayer or, where applicable, address for notification purposes in Spanish territory

If the taxpayer has appointed a representative before the Tax Authority, domiciled in Spanish territory, in relation to his/her obligations under this Tax, this will be stated in this section.

In the absence of a representative, if the taxpayer has a domicile in Spanish territory, he or she may communicate this in this section for notification purposes.

There is an obligation to appoint a representative in the cases provided for in article 10 of the Tax Law. In other cases, this appointment will be voluntary.

“NIF”: the tax identification number of the representative will be recorded.

“F/J”: Enter an F if the representative is a natural person and a J if it is a legal person or entity.

“Last name and first name, company name or denomination”: 

• For individuals, the first surname, second surname and full name will be entered, in this same order.
• For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

"Representative":

• Legal: Mark an X in this box when using this section to enter the legal representative's details.
• Volunteer : Mark an X in this box when using this section to enter the details of the voluntarily appointed representative.

"Home": The relevant address details will be completed, taking into account the specific instructions indicated below:

• (31). Type of road. Enter the name corresponding to the type or class of public road: street, square, avenue, roundabout, highway, descent, slope, passage, promenade, boulevard, etc.
• (33). Type of numbering. Please indicate the type of numbering that applies: number (NUM), kilometer (KM), no number (S/N), etc.
• (3. 4). House number. House identification number or, where applicable, kilometer point.
• (35). Number qualifier. If applicable, enter the information that completes the house number (BIS, duplicate -DUP-, modern -MOD-, old -ANT-, etc.) or the kilometer point (meters).
• (41). Supplementary data. If applicable, any additional data necessary for the complete identification of the address will be recorded (for example: El Alcotán Urbanization, La Peñota Building, El Valle Residential, Miralcampo Industrial Estate, etc.).
• (42). Town/City . Enter in this box the name of the town or city where the address is located, when it is different from the Municipality.
• (46) and (47). Telephones, landline and mobile. In order to expedite the resolution of any incidents that may arise during the processing of the self-assessment, enter in boxes (46) and (47) the telephone numbers, landline and mobile, where you can be most easily reached on working days and hours.

Payer/Retainer/Issuer/Purchaser of the property

In the case of income, the details of the payer of the same must be entered.

If a profit subject to withholding is declared, the details of the withholding agent will be indicated in this section.

In the case of securities transfers, the issuer's details will be indicated in this section.

In the case of income derived from the transfer of real estate, the details of the purchaser of the transferred property must be recorded. When there are several purchasers, the one who appears as the owner in the withholding payment form 211 will be recorded.

Note: This section should not be completed when this self-assessment is used to declare "imputed income from urban properties" (income type 02), "income from leased or subleased properties not subject to withholding when the income obtained from several payers is grouped together" (income type 35) or "complementary taxation" (income type 27).

Special procedure of article 18 of Order EHA/3316/2010: The “Payer/Retainer/Issuer/Purchaser of the property” section will be completed with the details of the issuer of the securities.

Property status (only income types 01, 02, 28, 33, 34 and 35)

When this self-assessment is used to declare "imputed income from urban properties", income type 02, "income from leased or subleased properties", income types 01 and 35, or "capital gains from transfers of real estate", income types 28, 33 and 34, the location data of the property will be recorded in this section.

See instructions regarding "address" in the "representative" section.

Cadastral reference (60): the cadastral reference of the property must be stated. This information appears on the Property Tax (IBI) receipt. The cadastral reference can also be obtained from the Cadastre's electronic headquarters, at the electronic address "http://www.sedecatastro.gob.es", or by calling the Cadastre Hotline (telephone 902 37 36 35).

Calculation of the taxable base

Sections I, R, G and H are alternatives to each other and only one of them should be used in each self-assessment, the one that corresponds to the type of income declared. The "Clearance" bottom is common.

As a general rule, in accordance with the provisions of article 44 of the Tax Law, the Special Tax on Real Estate of Non-Resident Entities will be considered a deductible expense for the purposes of determining the tax base of the tax.

210 I Imputed real estate income

Section 210 I shall be used exclusively to declare imputed income from urban properties used by individuals for their own use. In box (02) “Type of income” code 02 will be entered.

Tax Base [4]: The amount resulting from applying the corresponding percentage, from among those mentioned below, to the cadastral value of the property will be recorded.

Applicable percentage:

• Properties located in municipalities whose cadastral value has been reviewed, modified or determined through a general collective valuation procedure, in accordance with cadastral regulations, and has come into force in the tax period or within the period of the ten previous tax periods: 1.1%
• Remaining properties: 2%

No deductions of any type of expense will be made from the resulting amount.

The resulting amount is understood to refer to the entire calendar year. It will be reduced proportionally to the number of days, when the property has not been owned for the entire year, or when it has been rented for part of the year.

If on the date of accrual of the tax (December 31) the properties do not have a cadastral value or this has not been notified to the owner, the imputation base will be taken as 50% of the highest of the following values: the price, consideration or acquisition value of the property, or the value of the property verified by the Administration for the purposes of other taxes. In these cases, the percentage will be 1.1%.

In the case of properties under construction and in cases where, for urban planning reasons, the property cannot be used, no income will be estimated.

In the case of rights to use real estate in turn, the imputation will be made to the owner of the real right, prorating the cadastral value based on the annual duration of the use period. If on the date of accrual of the tax the properties do not have a cadastral value, or this has not been notified to the owner, the acquisition price of the right of use will be taken as the basis for imputation. The imputation of real estate income will not apply to the holders of rights to time-share use of real estate when its duration does not exceed two weeks per year.

In cases where ownership belongs to several persons, the income corresponding to the real estate or real right of enjoyment in question will be considered to be obtained by each of them in proportion to their participation in said ownership.

See example in the "Settlement" section.

210 R Performance

Section 210 R will be used to declare all types of income. Article 24 of the Tax Law differentiates the following regimes:

1. General Regime l (article 24.1 of the Tax Law)

   Total returns (5): the full accrued income will be recorded.

   Exemption applied to dividends (annual limit 1500 euros) (6): This exemption is now repealed; It was applied exclusively to dividends accrued until December 31, 2014.

   Deductible expenses (7): no deduction of any expense is permitted.

   Tax base (8): Enter the amount shown in box (5) except when dividends are declared, in which case the corresponding exemption will be deducted, if applicable (box 6).

2. Economic activities or operations with deduction of expenses (article 24.2 of the Tax Law)

   Total returns (5): the full income will be recorded

   Deductible expenses (7): Only the following items of expenditure may be deducted, subject to the requirements established in Article 5 of the Regulation:

   • Personnel costs
   • Provisioning expenses
   • Supplies

   Tax base (8): It is the difference between the amount reflected in box (5) and that in box (7).

3. Taxpayers resident in another Member State of the European Union and, for accruals from January 1, 2015, in a State of the European Economic Area with which there is an effective exchange of tax information (with effect from July 11, 2021, regulatory references to effective exchange of tax information are understood to be made to the existence of regulations on mutual assistance in matters of exchange of tax information) (article 24.6 of the Tax Law)

   It includes residents of other Member States of the European Union plus those of Iceland, Norway and, for accruals from July 11, 2021, Liechtenstein.

   Total returns (5): full income will be recorded.

   Exemption applied to dividends (annual limit 1500 euros) (6): See the instructions for this same box found in the General Regime section.

   Deductible expenses (7): the following may be deducted:

   1. In the case of individuals, the expenses provided for in Law 35/2006, of November 28, on Personal Income Tax, provided that the taxpayer proves that they are directly related to the income obtained in Spain and that they have a direct and inseparable economic link with the activity carried out in Spain.
   2. In the case of entities, deductible expenses in accordance with the provisions of the Corporate Tax Law, provided that the taxpayer proves that they are directly related to the income obtained in Spain and that they have a direct and inseparable economic link with the activity carried out in Spain.

   Tax base (8): It is the difference between the amount shown in box (5) and that in box (7), except when dividends are declared, in which case the corresponding exemption will be discounted, if applicable (box 6).

210 H Income derived from transfers of real estate

Section 210 H will be used to declare income derived from transfers of real estate. In box (02) “Type of income” code 28 will be entered, unless an exemption for reinvestment in a habitual residence is applied, in which case either code 33 or 34 will be entered.

In the transfer of real estate, obtaining a profit constitutes income subject to tax. The profit is determined by the difference between the transfer value and the acquisition value.

"CO": In the case of a single self-assessment submitted by both spouses, a "C" will be indicated in this box. In other cases an "O" will be noted.

Below, indicate the coefficient of participation that corresponds to you, in percentage terms, in the ownership of the property.

"Spouse": If it is a single self-assessment submitted by both spouses, the identification data of one of them will be entered in the space for "taxpayer" and the other in the space for "spouse". In these cases, the respective participation quotas will be indicated, as a percentage, in the corresponding boxes.

Transmission value (9): The amount for which the asset has been transferred will be recorded, from which the expenses and taxes inherent to the transfer that have been paid by the transferor will have been subtracted.

Acquisition value (10): shall be recorded: the value for which the asset being transferred was acquired, to which will have been added the expenses and taxes inherent to the acquisition, excluding interest, which would have been paid by the current transferor. The value thus determined shall be reduced, where appropriate, by the amount of the depreciation regulated by law.

Difference (11): It is the difference between the amount reflected in box (9) and that in box (10). [(11) = (9) - (10)].

Profit (12): It will be necessary to differentiate

B) Transitional regime, applicable exclusively if the transferor is a natural person who has acquired the asset prior to December 31, 1994 (single DT TR IRNR Law and DT Ninth Personal Income Tax Law, as amended by Law 26/2014).

It will have to be determined whether a reduction in profit is applicable. If a reduction in profit is applicable, the reduced profit that must be subject to taxation will be recorded in box (12) “Profit”. If the reduction of the profit is not applicable, the same amount will be recorded in box (11) “Difference”.

Notwithstanding the foregoing, if any of the aforementioned exemptions were applicable, the amount of the profit that must be subject to taxation would be recorded in box (12) “Profit”.

Rules of the transitional regime:

Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:

1. The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.

2. The transfer value of all assets to which this same transitional regime would have been applied will be calculated, transferred from January 1, 2015 until the date of transfer of the asset (When this result is greater than 400,000 euros, no reduction will be applied ).

3. When the sum of the transfer value of the asset and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount resulting from applying 11.11% for each year of permanence of those indicated in letter a) above that exceeds two.

4. Where the sum of the transfer value of the asset and the amount referred to in letter b) above exceeds 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be applied to the part of the capital gain generated prior to 20 January 2006 that proportionally corresponds to the part of the transfer value which, added to the amount in letter b) above, does not exceed 400,000 euros.

Example: Transfer of a property on 31 December 2015 for the amount of €300,000, purchased on 1 January 1991 for an amount equivalent to €100,000. The taxpayer previously transferred, on 1 February 2015, another asset (whose transfer value was 200,000 euros), to which the transitional regime was applied.

If the transferor has acquired the property on two different dates or the property has been improved, the calculations must be made as if they were two capital gains. For these purposes, it will be calculated separately in boxes (13), (14), (15) and (16).

Tax base (17): The amount reflected in box 12 (profit) or, where applicable, the sum of (12) and (16) will be recorded.

Acquisition/upgrade or 2nd acquisition dates: Always indicate the dates of acquisition and, where applicable, the date of upgrade or 2nd acquisition.

To do this, indicate the day, month and calendar year. For example: September 29, 2011 is indicated as 09/29/2011.

Supporting document number for model 211: The number that appears pre-printed on the copy of model 211, on the upper right side, which the purchaser must deliver to the non-resident transferor, will be transcribed.

210 G Capital gains (except real estate)

Section 210 G will be used to declare capital gains, with the exception of those derived from real estate, which are declared in section H.

Tax base (18): It will be necessary to differentiate

B) Transitional regime (applicable exclusively if the transferor is a natural person who acquired the asset prior to December 31, 1994).

Once the gain from the difference between the transfer value and the acquisition value of the asset being transferred has been calculated, it will be necessary to determine whether, by application of the Transitional Regime applicable to gains derived from assets acquired prior to December 31, 1994 (DT only TR Law IRNR and DT Ninth Personal Income Tax Law, as amended by Law 26/2014), a reduction in profits is applicable. If a reduction in profit is applicable, the reduced profit shall be recorded. If the reduction of profit is not applicable, the amount of the profit shall be recorded.

Rules of the transitional regime:

1. Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:

   1. The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.

   2. The transfer value of all assets to which this same transitional regime would have been applied will be calculated, transferred from January 1, 2015 until the date of transfer of the asset (When this result is greater than 400,000 euros, no reduction will be applied ).

   3. When the sum of the transfer value of the asset and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to 20 January 2006 will be reduced by the amount resulting from applying the following percentages for each year of permanence of those indicated in letter a) above that exceeds two. Percentages: - 25%: stocks traded, with exception of the stocks representing the corporate capital of Security and Real Estate Investment Firms. - 14.28%: For the remaining capital gains.

   4. Where the sum of the transfer value of the asset and the amount referred to in letter b) above exceeds 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be applied to the part of the capital gain generated prior to 20 January 2006 that proportionally corresponds to the part of the transfer value which, added to the amount in letter b) above, does not exceed 400,000 euros.

2. In cases of securities admitted for trading, the appropriate following reduction will be made on the capital gain:

   1. If the transfer value is equal to or greater than that corresponding to the securities, for the purposes of the Wealth Tax for 2005, the part of the capital gain that was generated prior to 20 January 2006 will be reduced, where applicable, in accordance with the provisions of rule 1) above. To these purposes, the capital gain generated before 20 January 2006 will be the part of the capital gain resulting from taking as the transfer value that corresponding to securities to the effects of Capital Gains Tax for 2005.

   2. If the transfer value is lower than the value corresponding to the values for the purposes of the Wealth Tax for the year 2005, it will be understood that the entire capital gain was generated before January 20, 2006 and will be reduced, where appropriate, in accordance with the provisions of rule 1) above.

Settlement

Exemptions (19) and (20): In the event that an exemption is claimed, an “X” will be indicated in the box corresponding to the type of exemption and a zero will be entered in box (21) “tax rate” except when it is the case of the exemption provided for in article 14.1.l) of the Tax Law (dividends and similar obtained without the mediation of a permanent establishment by collective investment institutions regulated by Directive 2009/65/EC) in which case a 1% will be entered.

When the exemption for reinvestment in habitual residence is applied, an "X" will not be marked in box (19), but the income type code will be entered, 33 or 34, as appropriate, the applicable tax rate for these capital gains will be entered in box (21) "tax rate" and the amount of the gain that must be subject to taxation will be entered in box (12) "Gain" (if total exemption is to be applied, a zero will be entered in box (12) "Gain").

Type of tax IRNR Law (21): Once the taxable base has been determined in one of the previous sections, depending on the type of income declared, the tax rate provided for in article 25 of the Tax Law that corresponds to that income will be applied (see information sheet). If it is a type of tax with decimals (1.5%) it will be indicated: 1.50.

Full share (22): It will be calculated by applying the tax rate to the tax base. It can never be negative. When the amount reflected in the tax base is negative, a zero will be recorded in the total amount.

Deduction for donations (23): The deduction may be made for donations made, under the terms established in the Personal Income Tax Law.

IRNR Law Fee (24): is the difference between boxes (22) and (23).

Percentage Agreement (25) : If the applicable Convention sets a limit on taxation, generally for dividends, interest and royalties, that limit shall be entered in this box in percentage terms.

Limit Convention (26): Normally, in the Agreements the tax limit is set at a percentage of gross income. In general, the amount in this box will be obtained by applying the percentage of the Agreement (box 25) to the amount shown in box 5 "Gross income", unless the applicable Agreement provides that the percentage be applied to a different amount.

Reduction by Agreement (27): Only if the amount in box (26) "Agreement Limit" is less than the amount in box (24) "IRNR Law Quota" will there be a right to a reduction in the quota, to take into account the imposition limit of the Agreement. The amount of the reduction is the difference between boxes (24) and (26).

Reduced full fee (28): difference between boxes (24) and (27).

Withholdings/payments on account (29): Any withholdings that have actually been made and other payments on account made shall be recorded.

Previous Income/Return (30): Exclusively in the case of a supplementary self-assessment, to determine the amount to be entered in box (31), the result of the self-assessment originally submitted for this same concept will be recorded, but exclusively if in the previous self-assessment a payment has been made or the corresponding refund has been received.

If the original self-assessment resulted in a payment, the amount of the positive result of the same will be entered in this box, preceded by the minus sign (-).
If applicable, the amount of the contributions to be paid that appear in the IRNR settlements, made by the tax authorities in relation to the original self-assessment and that have been notified prior to the submission of the supplementary self-assessment, must also be entered in this box.

If the tax authorities have agreed to a refund as a result of the processing of the original IRNR self-assessment, the amount of the refund that has been agreed by the authorities prior to the submission of the supplementary self-assessment preceded by the plus sign (+) will be entered in this box.

If the refund has not been received at the time of filing the supplementary self-assessment, this box will not be completed.

Self-assessment result (31): Enter in this box the result of the operation indicated in the self-assessment:

If the result is a positive amount, it will be the amount to be paid when filing the self-assessment.

In the event that the amount is negative, it will be the amount to be returned when filing the self-assessment and will be entered preceded by the minus sign (-).

Examples:

Example 1: Dividends.

Dividend received on June 25, 2018 of 2,500 euros by a natural person resident in Brazil. A 19% withholding tax has been applied for an amount of 475 euros. The Double Taxation Agreement sets a tax limit of 15% on the gross amount of dividends.

Calculation of the taxable base

210 R Yields (General Regime):

Total returns (5): 2,500

Deductible expenses (7): 0

Tax base (8): 2,500

Settlement:

Type of tax IRNR Law (21): 19%

Full share (22): 475 (2,500 x 19%)

IRNR Law Fee (24): 475

Agreement Percentage (%) (25): 15%

Limit Convention (26): 375 (2,500 x 15%)

Reduction by Agreement (27): 100 (The Agreement limit is lower than the IRNR Law Quota).

Reduced full fee (28): 375

Withholdings/payments on account (29): 475

Differential rate (31): - 100 (375 - 475)

Example 2: Imputed real estate income.

A taxpayer resident in Portugal owns an apartment located in Malaga, which was purchased in 2001 for 130,000 euros, including expenses and taxes, and whose cadastral value, revised in the 2015 financial year, amounts to 60,100 euros in the 2018 financial year. In 2018, the apartment was not rented.

The taxpayer must pay the following amount of imputed income for the year 2018:

Calculation of the taxable base

210 I Imputed real estate income:

Taxable base [4] = 60,100 x 1.1% = 661.1

Settlement:

Type of tax IRNR Law (%) [21]: 19% (19% for being an EU resident

Full share (22): 125.60 (661.1 x 19%)

Deduction for donations (23): 0

IRNR Law Fee (22) - (23): 125.60

Reduced full fee (28): 125.60 ⁽¹⁾

Withholdings/payments on account (29): 0

Differential rate (31): 125.60

⁽¹⁾ Boxes (25), (26) and (27) are not completed because, in general, agreements, in the case of real estate income, attribute the tax power to the State in which they are located without setting a tax limit.

Additional

If this self-assessment is complementary to a previous one, indicate this by marking an "X" in the "Complementary self-assessment" box.

As a general rule, if once the self-assessment has been submitted, errors or omissions are noted that have led to the realization of a lower payment than what would have legally corresponded, or to the obtaining of a refund greater than that due, the tax situation must be regularized by submitting a supplementary self-assessment.

The supplementary self-assessment will include all the data that must be reflected therein, incorporating, together with those correctly entered in the originally submitted self-assessment, those that must be subject to new inclusion or modification.

In supplementary self-assessments, box (30) must be completed and the supporting document number of the self-assessment being supplemented must be entered.

Date and signature (presentation in paper format)

Both must be entered in the space reserved for the date and signature of the self-assessment. This self-assessment must be signed by the person who makes the self-assessment or by his or her representative. If it is a single self-assessment submitted by both spouses, because the property is the subject of a transfer of shared ownership by a marriage in which both spouses are non-residents, this self-assessment must be signed by both spouses.

Fact Sheet - Types of Taxes

• In general:

  • EU residents, Iceland, Norway and, since 07-11-2021, Liechtenstein: 19%
  • Rest of taxpayers: 24%
• Pensions and other similar benefits

  Average rate resulting from the application of the following tax scale: Average rate = (Quota / Annual pension amount) X 100

  Annual pension amount up to Euros	Tax payable Euros	Remaining pension until Euros	Applicable rate Percentage
  0	0	12,000	8
  12,000	960	6,700	30
  18,700	2,970	upwards	40

• Interest and other income obtained from the transfer of own capital to third parties: 19%

• Dividends and other income derived from participation in the equity of an entity: 19%

• Income derived from transfers or reimbursement of shares or units representing the capital or assets of collective investment institutions: 19%

• Other capital gains other than those included in the previous point that are revealed on the occasion of transfers of assets: 19%

• Employment income received by individuals not resident in Spanish territory under a fixed-term contract for seasonal workers, in accordance with the provisions of labour regulations: 2%

• Income from work of individuals not resident in Spanish territory, provided that they are not IRPF taxpayers, who provide their services in Diplomatic Missions and Consular Representations of Spain abroad, when the application of specific rules derived from International Treaties to which Spain is a party is not applicable: 8%

• Royalties paid to an associated company resident in an EU Member State or to a permanent establishment of such a company located in another EU Member State, provided that certain requirements are met: 0%

• Income from reinsurance operations: 1.5%

• Maritime or air navigation entities resident abroad, whose ships or aircraft touch Spanish territory: 4%

• Complementary taxation (article 19.2 of the IRNR Law): 19%

Form 210 - Non-Resident Income Tax - Non-residents without permanent establishment

Payment or refund document

Note: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.

Filing period

The deadline for submission and, where applicable, payment, depending on the type of income declared, will be:

1. Income from transfers of real estate : Self-assessments of income derived from transfers of real estate must be submitted, regardless of the result of the self-assessment, within three months after the one-month period has elapsed from the date of transfer (accrual date) of the real estate.

2. Imputed income from real estate located in Spanish territory: The deadline for submission and payment will be the calendar year following the accrual date (December 31 of each year). In the case of electronic submission via the Internet, the payment of the amount to be paid can be made by direct debit from January 1 to December 23.

3. Other income:

   1. Self-assessments with result to be entered: the deadline for submission and payment will be the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date is included in the previous calendar quarter, except for income derived from the leasing or subleasing of real estate, accrued since January 1, 2024, if it is chosen to annually group the income accrued during the calendar year, the deadline for submission and payment will be the first twenty calendar days of the month of January of the year following the accrual.

      In the case of electronic submission via the Internet, the amount to be paid can be paid by direct debit from April 1 to 15, July, October or January, respectively.  In the case of annual grouping of income derived from the leasing or subleasing of real estate, accrued from January 1, 2024, from January 1 to 15 of the year following the accrual

   2. Zero-fee self-assessments: The deadline for submission will be from January 1 to 20 of the year following the accrual of the declared income.

   3. Self-assessments with a result to be returned: They will be submitted from February 1 of the year following the accrual of the declared income and within the period of four years, counted from the end of the period of declaration and payment of the withholding. This period will apply to all self-assessments, regardless of whether the origin of the refund is derived from the internal regulation or from an Agreement to avoid double taxation, even in those cases in which the Order for the development of the Agreement sets a shorter period. The deadline for filing the self-assessment will be understood to conclude on the date it is filed.

Person performing self-assessment

"NIF": The tax identification number (NIF) assigned in Spain to the person completing the self-assessment will be recorded.

“Last name and first name, company name or denomination”:

• For individuals, the first surname, second surname and full name will be entered, in this same order.

• For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.

Accrual

Income is considered to be accrued when:

• The returns, when they become due or on the collection date if earlier.
• Income attributed to individuals who own urban properties, on the last day of the calendar year.
• Capital gains, when the change in assets takes place. In the case of transfers of real estate, the date on which the transfer was made will be indicated.

In the case of a refund request for application of an agreement relating to the Special Tax on prizes from certain lotteries and bets, the accrual corresponding to the Special Tax will be indicated. The Special Tax is accrued at the time the prize is satisfied or paid.

Group:

It is permitted to group together various incomes obtained by the same taxpayer, provided that they correspond to the same income type code, come from the same payer and the same tax rate is applicable to them. If such income also derives from an asset or right, it must come from the same asset or right. However, in the case of income from leased or sublet properties not subject to withholding, these can be grouped, applying the same requirements except with regard to income from the same payer, however, when property income from several payers is declared on a grouped basis, it is necessary to state the specific income type code: 35.

Under no circumstances may Grouped income offset one another.

If this is a self-assessment with a result to be paid, mark an X in this box when you choose to group the income accrued in the same calendar quarter, except for income, accrued since 2024, from property leases whose grouping period will be annual. In the "period/year" box, the calendar quarter (1Q, 2Q, 3Q or 4Q) and the year to which the self-assessment refers will be indicated.

If it is a zero-quota self-assessment, with a result to be refunded or paid, in the case of income accrued since 2024, from property leases, mark an X in this box when you choose to group the income accrued during the calendar year. In the "period/year" box, indicate "0A", zero A, and the year to which the self-assessment refers.

Accrual date: When this self-assessment is used to declare imputed income from urban real estate, income derived from transfers of real estate or any other income separately, record the accrual date of the declared income, in "day/month/year" format.

Self-assessment result

The result of the self-assessment carried out will be recorded (box (31)). In the event that an amount is to be returned, it will be stated preceded by the minus sign (-).

Deposit

Amount: When the result of the self-assessment is to be paid (box [31]), the resulting amount will be entered in this box.

Refund

Amount: When the result of the self-assessment is to be refunded (box [31]), the resulting amount will be entered in this box.

Refunds will be made by transfer to the bank account indicated in the payment/return document and whose ownership may be one of the following:

1. That of the person who completes the self-assessment. However, in the event that the self-assessment is carried out by the taxpayer's representative, the holder of the refund bank account may only be the authorized legal representative of the taxpayer.
2. That of the taxpayer himself.

If the holder of the refund bank account is one of the persons who makes the self-assessment, either as jointly liable, as withholding agent or as authorized legal representative, the bank account must be opened in Spain. However, if the account holder of the refund account is the taxpayer himself, the account may be opened in a bank in Spain or abroad.

When the refund is made by transfer, the bank account to which the refund is to be made must be identified.

"Return Waiver" : If you waive the refund, an X will be indicated in this box.

No income or refund

When there is no amount to be paid or returned, an X will be marked in the “zero fee” box.

Date and signature (presentation in paper format)

Both must be noted in the space reserved for the date and signature.

This document must be signed by the person who is completing the self-assessment or by his or her representative.

If it is a single self-assessment submitted by both spouses, because the property is the subject of a transfer of shared ownership by a marriage in which both spouses are non-residents, this self-assessment must be signed by both spouses.

Forms of presentation of model 210

The presentation can be made electronically via the Internet, or in paper format.

Paper filing (pre-declaration)

The self-assessment can be submitted in paper format, generated by printing the previously completed form on the Tax Agency's website (https://sede.agenciatributaria.gob.es). The route is: Home/ All procedures/Taxes and fees/Non-Resident Income Tax/Form 210/ Pre-declaration

If the person who completes the self-assessment is the taxpayer and does not have a Tax Identification Number (NIF), next to the "NIF" field of the pre-declaration form a button has been enabled to obtain an identification code that links to a procedure that allows the self-assignment of an identification code that will be loaded in the "NIF" field.

You will receive a copy of the self-assessment form, which does not need to be submitted, as well as copies of the payment/refund document. The copy for the collaborating entity/Administration of the income/return document will be the one used to carry out the presentation, together with the corresponding documentation.

1. Presentation from Spain

Depending on the result of the self-assessment, the payment/refund document and the accompanying documentation must be submitted to the following locations:

Self-assessment with result to be entered: The presentation and payment will be made at any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Cooperative) located in Spanish territory. In general, once the self-assessment has been submitted to the collaborating entity, it should not be put in an envelope or sent to the State Tax Administration Agency.

When documentation must be submitted with documentation, it must state the concept NON-RESIDENT INCOME TAX and the proof number of the payment document that appears in the self-assessment and may be submitted at the in-person registry of the competent Tax Agency Office or Administrations dependent on it or the Central Delegation of Large Taxpayers or the corresponding Large Company Management Units, in the case of self-assessments made by taxpayers assigned to them, or in the forms provided for in article 16.4 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

Self-assessment to be refunded or zero rate: The submission will be made, in person or by certified mail, at the competent Delegation of the Tax Agency (See DELEGATION OR UNIT section), or Administrations dependent on it, or at the Central Delegation of Large Taxpayers or at the corresponding Large Company Management Units, in regards to those made by taxpayers assigned to them.
However, if the taxpayer completes the self-assessment and has been assigned an identification code when completing the form on the Tax Agency's website and, in addition, the self-assessment does not include a representative or an address for notification purposes in Spanish territory, it will be submitted, in person or by certified mail, to the National Tax Management Office (Tax Agency). Department of Tax Management. National Tax Management Office. IRNR form 210. C/ Lérida 32-34 [General Registry]; 28020-Madrid).

Delegation or Unit: Self-assessments shall be submitted to the Delegation of the State Tax Administration Agency, or Administrations dependent on it, in accordance with the following rules:

• In the case of real estate income, imputed income from urban real estate, or income derived from the transfer of real estate: the one corresponding to the location of the property.
• In the remaining cases:

  1. If the self-assessment is made by a representative: the Delegation corresponding to the representative's tax domicile.

  2. If the self-assessment is made by a jointly liable party: the Delegation corresponding to the tax domicile of said jointly liable party.

  3. If it is a self-assessment with a refund request made by a subject obliged to withhold: the Delegation of the tax domicile of said obligated party.

  4. If the self-assessment is made by the taxpayer himself: the Delegation of the tax domicile of your representative. In the absence of a representative:

     • 1) In the case of returns: the one corresponding to the payer's tax domicile.

     • 2) In the case of capital gains, if they are subject to withholding, the amount corresponding to the tax domicile of the person required to withhold; If they are not, the one corresponding to the tax domicile of the depositary or manager of the assets or rights or, failing that, the Delegation of the State Tax Administration Agency in Madrid.

       However, they shall be submitted to the Central Delegation for Large Taxpayers and the Large Company Management Units when they are self-assessments made by taxpayers assigned to them or when they are self-assessments made by taxpayers and, in application of the provisions in previous sections, the representative, the jointly liable party or the withholding agent who determines the jurisdiction is a taxpayer assigned to that Delegation or Units.

2. Presentation from abroad

Depending on the result of the self-assessment, the filing may be carried out from abroad as indicated below:

Self-assessment with result to be entered: You can file the self-assessment and pay the resulting tax debt through a transfer made from abroad.

A new procedure has been established for self-assessments submitted from 1 June 2022.

The most notable new feature in relation to the previous procedure is that transfers are made to an account owned by the AEAT that has been opened by the collaborating entities that adhere to this procedure, instead of being made to the bank account opened, until then, at the Bank of Spain. Payment by transfer from accounts opened in AEAT collaborating entities is not permitted.

The new procedure is as follows:

The pre-declaration form for model 210 is completed at the AEAT electronic headquarters.

When completing the form, the following points must be taken into account:

1. The taxpayer must be listed as the person completing the self-assessment.
2. It will be necessary to enter the taxpayer's NIF. If you do not have one, you must obtain an Identification Code through the option provided for this purpose within the form itself.
3. In the type of declaration you must select "To be paid by bank transfer from abroad".

When the pre-declaration is generated, the system provides the taxpayer with the identification data of the AEAT account opened in a collaborating entity to which the transfer must be made and a payment identifier that must be used in the “concept” field of the transfer. The validity of the payment identifier will expire within thirty calendar days from the date it was obtained.

Once the form has been validated, a document adjusted to model 210 is generated.

The collaborating entity must compare the data provided by the AEAT with the information appearing in the transfer received.

The payment date will be the date of the payment into the corresponding AEAT account, provided that the payment details have been validated.

Once the above requirements have been met, the taxpayer may obtain proof of payment from the Electronic Office.

In general, the self-assessment should not be placed in an envelope or sent to the State Tax Administration Agency.

Any documentation that must be attached, if applicable, must be sent, together with the copy for the collaborating entity/Administration of the payment/refund document, in an ordinary envelope addressed to the National Tax Management Office. The envelope will contain the self-assessment model number (model 210), as well as the name and address of said body (Tax Agency). Department of Tax Management. National Tax Management Office. IRNR model 210; C/ Lérida 32-34 [General Registry] 28020-Madrid).

Self-assessments to be refunded or zero quota: The submission may be made by sending by certified mail the payment/refund document generated by completing the form on the Tax Agency's website, as well as the relevant documentation, in an ordinary envelope addressed to the competent Delegation or Unit (See DELEGATION OR UNIT section).

If it is a self-assessment made by a taxpayer who has been assigned an identification code when completing the form and, in addition, the self-assessment does not include a representative or an address for notification purposes in Spanish territory, the envelope will be addressed to the National Tax Management Office (Tax Agency). Department of Tax Management. National Tax Management Office. IRNR model 210; C/ Lérida 32-34 [General Registry] 28020-Madrid).

Telematic presentation via the Internet

The model and the relevant documentation can be submitted electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency and, in the case of individuals, the submission can also be made using the Cl@ve system. To do so, you must complete and submit the forms available on the Tax Agency's electronic headquarters (https://sede.agenciatributaria.gob.es). The route is: Home/ All procedures/Taxes and fees/Non-Resident Income Tax/Form 210/ Filings.

Social collaboration: Persons or entities authorised to submit declarations electronically on behalf of third parties may make use of this right with respect to Form 210. The electronic certificate of the social collaborator will be required.

Empowerment: By delivering a power of attorney to the offices of the Tax Agency, a person or entity may be empowered to electronically submit the declaration forms referred to in this section. Such presentation will require the use of the electronic certificate of the representative.

Self-assessment with result to be entered: The presentation and payment can be made by depositing into a collaborating bank located in Spain; by direct debit of the income into a bank account or by bank transfer from abroad.

1. Deposit in a collaborating bank located in Spain

   Before submitting the self-assessment, you must establish communication with a bank that collaborates in the collection process, electronically or by visiting its offices, to make the payment and obtain a NRC (Complete Reference Number), which you must also include when submitting the self-assessment.

   The e-Office offers the possibility of obtaining an NRC through its payment gateway via payment on account or with a card. The "Make payment (Obtain NRC)" button enabled in the form for submitting the declaration must be used when selecting the "To be entered" payment method.

2. Direct deposit of income into a bank account

   With the exception of self-assessments corresponding to income derived from the transfer of real estate, in the case of electronic submission, the payment of debts resulting from self-assessments 210 may be domiciled.

   From November 30, 2021, a split in the direct debit account is allowed. In any case, even when the self-assessment is transmitted by a social collaborator, the account designated for the direct debit must necessarily be owned by the person who makes the self-assessment (in any of its forms: taxpayer, representative or jointly liable party) or the taxpayer.

   Direct debits can be arranged in accounts opened in banking entities that collaborate in tax collection management in Spain and, from February 1, 2024, in accounts opened in non-collaborating entities of the SEPA Zone (the SEPA Zone is made up of the following thirty-six countries: the twenty-seven Member States of the European Union, Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, the United Kingdom and the Vatican City State).

3. Bank transfer from abroad

   As long as the accrual corresponds to the 2019 fiscal year or later, the self-assessment may be submitted and the resulting tax debt may be paid by means of a transfer made from abroad.

   Beforehand, the self-assessment must be submitted electronically, choosing the payment method “Acknowledgement of debt and payment by transfer”.

   The AEAT recovers the data from the previous electronic submission of the self-assessment except for the one referring to the IBAN/code (or, where applicable, BIC/SWIFT) of the account from which the transfer is to be made, which must be completed by the interested party.

   The system will indicate the IBAN of the destination account and generate a Payment Identifier (with a validity period of 30 calendar days).

   In the transfer from the source account to the destination account, the Payment Identifier will be included in the “Transfer Concept” field.

   Transfers, which must be made in euros, are made to an “AEAT Transfer Account” that will be opened by the collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened in a collaborating entity.

   Collaborating entities must compare the information from the AEAT with the transfers received and incorporate the transaction data into their systems for subsequent sending to the AEAT. In addition, once the income received has been identified, the amount must be entered into the corresponding restricted account.

   If it is not possible to identify the data of the received transfer, or if the Payment Identifier does not appear in the “Transfer Concept” field or is incomplete or inaccurate or its validity period has expired, or if the payment is made in a currency other than the euro, the transfer will be returned to the issuer, with the sender being responsible for any costs and commissions that may arise.

   For tax collection purposes, the payment to the Treasury is considered to occur on the date of payment into one of the restricted accounts, provided that the data of the transfer received has been correctly validated.

   Once the above requirements have been met, the taxpayer may obtain proof of payment from the Electronic Office.

Self-assessment to be refunded or zero rate: The model and the relevant documentation can be submitted electronically via the Internet by completing a form available on the Tax Agency's electronic office.