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Non-Resident Taxation Manual (February 2024)

Model and submission deadline

Regulations: articles 1 and 5 Order EHA /3316/2010, of December 17, approving self-assessment models 210, 211 and 213 of IRNR .

Form: The single form 210 will be used, both to declare income, capital gains or imputed income from real estate. It allows you to declare income separately or a group of income.

Grouping of income : Except in cases of imputed income from real estate and income derived from transfers of real estate, in other cases income obtained by the same taxpayer in a given period may be grouped together, provided that they correspond to the same type of income, come from the same payer, the same type of tax is applicable and, if they come from an asset or right, they come from the same asset or right. However, in the case of income from leased or subleased properties not subject to withholding, accrued as of January 1, 2018, they may be grouped with the same requirements except for those relating to income that comes from the same payer.

The grouping period will be quarterly if it is self-assessments with results to be entered except income, accrued since 2024, from leasing or subletting of properties; or annual, if the result is to be returned, zero fee or to be deposited, in the case of income, accrued since 2024, from leasing or subletting of properties.

Particular case : In the case of transfers of real estate, when the property being transferred is owned jointly by a married couple in which both spouses are non-residents, a single declaration may be made.

Presentation deadline for model 210: Depending on the types of income, they will be the following:

  • Income from the transfer of real estate: in a period of three months once the period of one month has transpired from the date of conveyance of the property.

  • Imputed income from urban real estate: the calendar year following the accrual date (December 31 of each year). In the case of electronic presentation, the payment of the tax debt can be paid by direct debit from January 1 to December 23.

  • Other income:

    • Self-assessments with results to be entered: The deadline for submission and payment will be the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date falls within the previous calendar quarter, except income derived from the leasing or subletting of real estate. , accrued since January 1, 2024, if you choose to annually group the income accrued during the calendar year, the presentation and payment period will be the first twenty calendar days of the month of January of the year following the year of accrual.

      In case of electronic presentation, the payment of the tax debt can be paid by direct debit from April 1 to 15, July, October and January, respectively. In the case of annual grouping of income derived from the leasing or subletting of properties, accrued from January 1, 2024, from January 1 to 15 of the year following the year of accrual.

    • Zero fee self-assessments: The submission period will be from January 1 to January 20 of the year following the year in which the declared income accrues.

    • Self-assessments with results to be returned: They may be presented as of February 1 of the year following the year in which the declared income accrues and within a period of four years counted from the end of the declaration period and payment of the withholding. This period will be applicable to all self-assessments, regardless of whether the refund derives from the internal regulation or from a Convention to avoid double taxation, even in those cases in which an Order implementing the Convention establishes a shorter period. The deadline for filing the self-assessment will be understood to conclude on the date it is filed.