Skip to main content

Form 210

Skip information index

Electronic filing of form 210

You can log in by identifying yourself with Cl@ve, certificate or Electronic ID card either eIDAS. If you have questions about any of these electronic identification methods, consult the information available in the related content on types of access to the procedure.

Selector to identify yourself

If the declarant does not have an electronic certificate, it is necessary that the person making the submission be authorized to submit declarations on behalf of third parties, either by being registered as a collaborator or by being authorized to carry out this procedure.

Complete the declaration, making sure to include data in the fields marked with an asterisk, which are mandatory. Pay special attention to the section "Accrual". If any type of error appears related to the declaration period, we recommend consulting the instructions for the model, specifically the "Accrual" section. You have the virtual assistance tool (ADI) in the lower right corner of the model for information queries and completion.

Data on form 210

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.

After completing the declaration, we recommend that you validate the data using the " Validate declaration " button.

If there are errors that prevent submission, you can correct them using the "Go to Error" button, which directs you to the exact field in which the data should be modified.

Validate and correct error

Once the declaration has been correctly validated, the message "There are no errors" will be displayed and the declaration can be saved in BOE format or submitted.

Declaration 210 without errors

The " Save " button allows you to save the declaration completed up to now on the AEAT servers. If there was a declaration previously saved for the same NIF or NIE it will be overwritten. You can retrieve this statement using the " Load " button.

Save and Load

Using the " Import " button you can retrieve the previously generated .210 file in the form, which complies with the registration design established for model 210 of the corresponding fiscal year.

import file .210

After selecting the file, press "Open".

select .210 file to import

Once you have verified that there is no error, you can make the presentation. To do this, click on " Formalize Income / Refund ".

Formalize deposit or return

If the result of the declaration represents an income, you can choose between different payment methods:

  • Direct debit, if you are within the deadline for doing so. You can choose to direct the payment into an account opened in Spain or into an account opened abroad ( EU / SEPA )

    Direct debit

    From the day February 1, 2024 they can order direct debits in accounts opened in non-collaborating entities of the SEPA Zone. The SEPA Zone consists of the twenty-seven member states of the European Union plus Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, the United Kingdom and the Vatican City State.

    You must tick the box to confirm the information provided.

    Foreign domicile

  • To enterwhere you will have to specify a NRC proof of payment. The NRC is the Complete Reference Number, a 22-character code provided by banking entities that serves as proof of payment and which incorporates in an encrypted form the information of the NIF of the declarant, amount, model, fiscal year and period.

    There are several ways to make the payment and obtain the NRC :

    • By contacting the Bank directly or through its website or telephone banking, if it has that service.

    • Through the Tax Agency's payment gateway, from the "Pay, defer and check debts" option or from the "Make payment (Get NRC) " button.

      get NRC 210

  • Other options, such as the acknowledgment of debt (with inability to pay, request for deferral or installment payment) or partial income (with a request for deferral or installment payment). If you choose one of the types of debt recognition, after filing the declaration, you must process the debt from the "Process debt" button or from the specific "Pay, defer and consult" procedure.

    If the bank you use is NOT a participating entity, you can select the option of "Acknowledgment of debt and payment by transfer" to make the payment by bank transfer. Please note that, when using this option, the payment will be considered made on the date the transfer is received by the AEAT

    Payment by bank transfer

  • If it is a ReturnYou can choose a Spanish account that you own. It has the option to indicate the payment in the account of a taxpayer who does not have a NIF, sending them an activation code.

Spanish refund

You can request a refund to a foreign account, whether from SEPA zone countries or other countries.

Foreign account

Foreign refund

Using the " Export " button you can obtain the file for electronic submission and save it in the location you want, provided that the declaration is correct and there are no errors. The file will have the default name " NIF _ejercicio_periodo.210".

To continue with the submission, click " Sign & Submit ".

Export declaration

The program will request confirmation of the submission. If correct, check the box. "According" and press "Sign and Send".

Agreed, Sign and Send

The result of a successful submission will be an answer page containing the text "Your presentation was a success." with a PDF embedded containing a first sheet with the information of the presentation (registration entry number, Secure Verification Code, receipt number, date and time of presentation and presenter details) and, on subsequent pages, the complete copy of the declaration.

Proof of submission