Form 210

Form 210 for paper submission

The pre-declaration form allows you to obtain the declaration of model 210 in PDF .

Complete the declaration, making sure to include data in the fields marked with an asterisk, which are mandatory.

Pay special attention to the "Accrual" section. If any type of error appears related to the declaration period, we recommend that you consult the instructions for the form, specifically the "Accrual" section, at the end of the document.

NOTE : Please see the information note regarding the change from quarterly to annual grouping in the case of leasing from 2024 and the instructions for completing form 210 in the related content.

In the form's menu bar, using the "Import" button you can recover the .210 file that you previously exported from the form or that you generated with an external program following the registration design for model 210 of the corresponding fiscal year.

After completing the declaration, check whether it is correct or contains any errors by clicking on the "Validate declaration" button. In the menu at the bottom you will find all the available utilities. If there are errors that prevent submission, you can correct them using the "Go to Error" button, which directs you to the field you need to correct.

Once the declaration has been successfully validated, the message "There are no errors" will be displayed. Press "Select Income/Return".

The window to formalize the payment or refund will open. Using the "Export" button you will obtain the declaration file in BOE format, which will allow you to retrieve the declaration at any time from the "Import" button. By default it will be saved in the folder you have defined for downloads in the browser you are using. You will be able to save the declaration as long as the declaration is correct and there are no errors. The file will have the default name " NIF _ejercicio_periodo.210".

In the "Select the type of Declaration" drop-down menu, you can choose between the option "To be paid" or "To be paid by bank transfer from abroad."

In the first case " To enter ", you can optionally indicate the account number IBAN from which the payment will be made; This field must be left blank if you are going to request a deferral or pay in cash. Finally, click "Generate pre-declaration".

If you select the option " To be paid by bank transfer from abroad " you must indicate a bank account opened in a NON-COLLABORATING Credit Institution. It will be necessary to indicate the first 8 characters of the IBAN from which you intend to make the payment and check the box " I have read and accept the above instructions on payment by transfer. I have also been informed of your possible non-compliance and the consequences thereof ". Finally, click "Generate pre-declaration".

Before obtaining the PDF a notice will be displayed with the procedure to be followed to make the pre-declaration submission effective.

The PDF will be generated with the submission instructions, the "Copy for the taxpayer/representative" or "Copy for the jointly liable party/withholder" and a copy of the Income or Refund Document for the Collaborating Entity or Administration.

For security reasons, after printing the document, you must write the NIF on all copies of the Income or Refund Document and sign it manually. We recommend that you carefully read the instructions included in the pre-declaration regarding the places of submission, the method of payment and the additional documentation.

To save the PDF , at the top of the web page, you have the link to download the document.

On the other hand, if the person who carries out the self-assessment is the taxpayer and he/she does not have NIF , for self-assessments with a result to pay, zero rate or to return, next to the field " NIF " a button will be 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 field " NIF ".

In the first step of assigning an identification code to a Non-Resident, "Identification data", you must enter an email address, which you must confirm, and where you will receive the key that will allow you to complete the process of obtaining the identification code. In addition, you will need to choose between legal or natural person and then click "Next."

In the second tab "Additional information" enter your personal information, taking into account that only the boxes marked with an asterisk are mandatory, read the notices and click "Next".

In the third tab, enter your tax address information and click "Next."

The fourth tab is intended for the data of the notification address in Spain, although this data is optional. If you indicate your address for notifications, you must complete all the boxes marked with an asterisk.

In the confirmation tab you will have to enter the key that has been sent to your email. This is an 8-character key. Please make sure you have the pop-up blocker disabled in your browser to successfully complete the ID code assignment.

The assigned Non-Resident identification code will then be displayed. You must keep the NIF M that is assigned to you, since it is the one you will have to use for future submissions of model 210.