Obligation to declare on the part of those obliged to withhold

Regulations: article 31.5 Law IRNR ; article 15 Regulation IRNR ; articles 2, 8 and sole Additional Provision Order EHA /3290/2008, of November 6, approving models 216 and 296

In general, the withholder must submit a declaration and make, if applicable, the corresponding payment through form 216.

In cases excepted from the obligation to withhold, the withholder, subject to exceptions, will be required to submit a negative declaration through form 216.

Likewise, you are required to submit an annual summary, form 296.

However, withholdings corresponding to income derived from transfers and redemptions of shares or participations representing the capital or assets of collective investment institutions (for example, investment funds) will be entered using form 117, and will be included in the information return. annual 187.

On the other hand, the Bank of Spain and the registered entities referred to in the regulations on economic transactions abroad that have non-resident accounts opened in Spain are required to submit form 291 “Informative declaration of non-resident accounts”, in order to provide the Tax Administration with information related to them.