Forms of presentation of model 210

Regulations: article 10 Order EHA /3316/2010, of December 17, approving self-assessment models 210, 211 and 213 of IRNR .

The presentation can be done electronically over the Internet, or in paper format .

Telematic presentation over the internet

Regulations: articles 12 and 13 Order EHA/3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of the IRNR.

The presentation of the model, as well as the appropriate documentation, can be done electronically over 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 system Cl@ve. To do this, you must complete and transmit some forms available at the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ). The route is: Home/ All procedures/Taxes and fees/Non-resident income tax/Form 210/ Presentations

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

Seizure : By delivering a power of attorney to the offices of the Tax Agency, a person or entity can be empowered to submit the declaration models referred to in this section electronically. Said presentation will require the use of the agent's electronic certificate.

Self-assessment with result to be entered:

The presentation and deposit can be made by depositing in a collaborating banking entity located in Spain; by direct debit of the income into a bank account or by bank transfer from abroad.

1. Entry into a collaborating banking entity located in Spain

   Before transmitting the self-assessment, you must establish communication with a collaborating banking entity in the collection management, electronically or by going to its offices, to make the deposit and obtain a NRC (Complete Reference Number), which you must also submit to the submit 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. You must use the "Make payment (Obtain NRC)" button enabled on the form to submit the declaration when selecting the payment method “To be entered”.

2. Direct debit of the income into a bank account With the exception of self-assessments corresponding to income derived from transfers of real estate, in case of telematic presentation, the payment of debts resulting from the self-assessments 210, in the following deadlines:

   1. In general: from April 1 to 15, July, October or January

   2. In the case of imputed income from urban properties, income type 02: from January 1 to December 23.

   3. In the case of annual grouping of income derived from the leasing or subletting of properties, income types 01 or 35, accrued from January 1, 2024, from January 1 to 15 of the year following the year of accrual.

   Since 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 carries out the self-assessment (in any of its forms: taxpayer, representative or jointly responsible) or the taxpayer.

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

3. Bank transfer from abroad

   Regulations: Resolution of January 18, 2021, of the General Directorate of the State Tax Administration Agency, which defines the procedure and conditions for the payment of debts through transfers through collaborating entities in the collection management entrusted to the Agency State Tax Administration.

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

   Previously, the self-assessment must be submitted electronically by choosing the payment method “Debt recognition and payment by transfer”.

   The AEAT recovers the data from the previous electronic presentation of the self-assessment except for the information 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 will 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” account that will be opened by collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened in an entity. collaborator.

   Collaborating entities must compare the information from the AEAT with the transfers received and incorporate the operation data into their systems for subsequent sending to the AEAT. Additionally, once the income received has been identified, they must deposit the amount into the corresponding restricted account.

   If it is not possible to identify the data of the transfer received, 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 any expenses and commissions that may arise being borne by the originator.

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

   Proof of payment: Proof of payment can be obtained at the Tax Agency's electronic headquarters when the collaborating entity has confirmed to the AEAT the receipt of the transfer and the amount has been paid to the corresponding restricted account. To do this, the person obliged to pay must identify themselves correctly and indicate the Payment Identifier.

Presentation in paper format (pre-declaration)

Regulations: articles 6 and 11 Order EHA/3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of the IRNR.

The self-assessment can be submitted in paper format, generated by printing the previously completed form on the Tax Agency's internet portal ( 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 performs 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.

A copy of the self-assessment form will be obtained, which will not need to be presented, as well as copies of the deposit/return document. It will be the copy for the collaborating entity/Administration of the entry/return document that will be used to carry out the presentation, together with the documentation correspondent.

1. Presentation from Spain

   Depending on the result of the self-assessment, the income/return document and the documentation that may be attached will be presented in the following places:

   • Self-assessment with result to be entered : The presentation and payment will be made in any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Union) located in Spanish territory.

     When documentation must be accompanied, the concept of NON-RESIDENT INCOME TAX and the proof number of the income document that appears in the self-assessment will be stated in it and may be presented in the in-person registry of the competent Tax Agency Office or Administrations. dependent on it or on the Central Delegation of Large Taxpayers or the corresponding Management Units of Large Companies, regarding self-assessments carried out by taxpayers assigned to them, or in the forms provided for in article 16.4 of Law 39 /2015, of October 1, of the Common Administrative Procedure of Public Administrations.

   • Self-assessment to be returned or zero fee : The presentation will be made, in person or by certified mail, at the competent Tax Agency Delegation. ⁽¹⁾ , or Administrations dependent on it, or in the Central Delegation of Large Taxpayers or in the corresponding Management Units of Large Companies, regarding those carried out by taxpayers assigned to them.

     If the taxpayer performs the self-assessment and for this purpose an identification code has been assigned when completing the form on the Tax Agency's internet portal and, in addition, a representative or an address for the purposes of notifications in Spanish territory does not appear on the self-assessment , will be presented, in person or by certified mail, at 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).

2. Presentation from abroad

   Depending on the result of the self-assessment, the presentation may be made from abroad as indicated below:

   • Self-assessments to be returned or zero fee:

     The presentation can be made by sending by mail certificate of the payment/return document generated by completing the form on the Tax Agency's internet portal. , as well as the appropriate documentation , in an ordinary envelope, containing the officially approved envelope format data, addressed to the competent Delegation or Unit ⁽¹⁾ .

     If it is a self-assessment carried out by a taxpayer who has been assigned an identification code when completing the form and, in addition, a representative or address for notification purposes in Spanish territory does not appear on the self-assessment, 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).

   • Self-assessments with results to be entered:

     Regulations: article 14 Order EHA/3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of the IRNR.

     The self-assessment may be submitted and the resulting tax debt paid through a transfer made from abroad, in accordance with the following procedure:

     For self-assessments submitted since June 1, 2022, a new procedure is established. The most notable developments in relation to the previous procedure are the following:

     • Transfers are made to an account owned by the AEAT that will be opened by collaborating entities that adhere to this procedure. Payment by transfer from accounts opened in AEAT collaborating entities is not accepted.

     • The taxpayer can obtain proof of payment.

     The new procedure consists of the following:

     The pre-declaration form of 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 carrying out the self-assessment.

     2. It will be necessary to enter the taxpayer's NIF. If you do not have it, you must obtain an Identification Code through the option provided within the form itself.

     3. In the type of declaration you must choose "To be entered by bank transfer from abroad."

     When the pre-declaration is generated, the system provides the taxpayer with the identifying data of the AEAT-owned 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, counted from the date it was obtained.

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

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

     The payment date will be the date of credit to 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 at the Electronic Office.

     The documentation that, if applicable, should be attached will be sent, along with with the copy to the collaborating entity/Document Administration of deposit/refund , in an ordinary envelope addressed to the National Tax Management Office . This envelope will contain the self-assessment model number (form 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).