Income Tax for Non-Residents without Permanent Establishment

Form 210. Non-residents who are not permanently established. Self-assessment. In general: to enter , from April 1 to 20, July, October and January except: Lease income, accrued since 01/01/2024, with annual grouping, from January 1 to January 20 of the year following the year of accrual. Zero fee , from January 1 to 20 of the year following the accrual year. To be returned , from February 1 of the year following the year of accrual and within 4 years from the end of the declaration period and payment of the withholding. Income from property transfers: 3 months after 1 month has passed since the transmission. Imputed income from urban properties: calendar year following the accrual.

Form 211. Withholding in the acquisition of real estate from non-residents without permanent establishment: 1 month from the transfer of the property.

Form 213. Special lien on properties of non-resident entities: month of January.

Form 216. Declaration-document of entry of withholdings and payments on account of non-resident income obtained without permanent establishment: January 1 to 20, April, July and October. For large companies, monthly.

Form 247. Voluntary notification of employed workers who are going to acquire the status of taxpayers for the Non-Resident Income Tax by moving abroad. The submission period will depend on the duration of the trip.

Form 291. Informative declaration of non-resident accounts: January 1 to 31.

Models 294 and 295. Shares and participations and investment position in Collective Investment Institutions marketed by entities resident abroad: first quarter of the year.

Form 296. Annual declaration of withholdings and payments on account: January 1 to 31.