Ways to file form 210
Regulations:Article 10 Order EHA/3316/2010, of 17 December, approving the self-assessment forms 210, 211 and 213 of IRNR.
Submissions can be made online or in paper format.
Telematic submission via the Internet
Regulations:articles 12 and 13 Order EHA/3316/2010 of 17 November approving self-assessment Forms 210, 211 and 213 of the Non-Resident Income Tax.
The filing of the form, as well as the relevant documentation, can be done online, with an electronic signature certificate accepted by the Tax Agency.To do this, you must fill in and send the forms available at the Tax Agency's electronic headquarters (https://sede.agenciatributaria.gob.es).The route is:Home/All formalities/Taxes and Fees/Non-Resident Income Tax/Form 210/ Submissions
Social partnership:persons or entities authorised to file returns electronically on behalf of third parties may make use of this option with regard to forms 210.The electronic certificate of the social partner is required.
Proxy:By means of the handing over of a power by the grantor in the Tax Agency's offices, an individual or organisation can be given power of attorney for the electronic filing of the tax return Forms described in this section.This filing will require the use of the electronic certificate by the attorney.
Self-assessment with result to be paid:
Submission and payment can be made by bank transfer to a collaborating bank in Spain;by direct debit to a bank account or by bank transfer from abroad.
Deposit in a collaborating bank in Spain
Prior to submitting the self-assessment, you must contact a bank that collaborates in the collection process, either electronically or by visiting their offices, to make the payment and obtain a NRC (Complete Reference Number), which you must also enter when submitting the self-assessment.
The E-Office offers the possibility of obtaining a NRC through its payment gateway via payment on account or with a card.The "Make payment (Obtain NRC)" button enabled on the form must be used to file the return when selecting the "To be paid" payment method.
Direct debit of the payment to a bank account With the exception of self-assessments corresponding to income derived from the transfer of real estate, in the case of telematic filing, the payment of debts resulting from self-assessments 210 can be paid by direct debit within the following deadlines:
- In general:from 1 to 15 April, July, October or January
- In the case of income arising from urban real estate, income type 02:from 1 January to 23 December.
From 30 November 2021, a splitting of the direct debit account is permitted.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 making the self-assessment (in any of its forms):taxpayer, representative or jointly and severally liable) or of the taxpayer.
Bank transfer from abroad
Regulations:Resolution of 18 January 2021, of the Directorate General of the State Tax Administration Agency, defining the procedure and conditions for the payment of debts by means of transfers through collaborating institutions in the collection of taxes entrusted to the State Tax Administration Agency.
Provided that the accrual corresponds to the financial year 2019 or later, the self-assessment may be submitted, and the resulting tax debt paid by means of a transfer from abroad.
Beforehand, the self-assessment must be submitted online, choosing the payment method "Debt acknowledgement and payment by transfer".
The Tax Agency retrieves the data from the previous online filing of the self-assessment, except for the IBAN/code (or, where applicable, BIC/SWIFT) of the account from which the transfer is to be made, which must be filled in by the interested party.
The system will indicate the IBAN of the destination account and generate a Payment Identifier (valid for 30 calendar days).
Transfer from the origin account to the destination account, including the Payment Identifier in the field "Transfer Concept".
Transfers, which must be made in euros, are made to an "Tax Agency transfer account" opened by the collaborating entities that adhere to this procedure, bearing in mind that the account of origin cannot be an account opened at a collaborating entity.
The collaborating institution must check the AEAT's information against the transfers received and incorporate the transaction data into their systems for subsequent submission to the AEAT.In addition, once they have identified the payment received, they must pay the amount into the corresponding restricted account.
If it is not possible to identify the details of the transfer received, or if the Payment Identifier does not appear in the field "Transfer Concept" or is incomplete or inaccurate, or if its validity period has expired, or if the payment is made in a currency other than euros, the transfer is to be returned to the sender, and any charges and fees that may be incurred will be borne by the sender.
For collection purposes, the Public Treasury is deemed to be credited on the date on which one of the restricted accounts is credited, provided that the details of the transfer received have been correctly validated.
Proof of payment:Proof of payment can be obtained from the Tax Agency's E-Office when the collaborating institution has confirmed receipt of the transfer to the AEAT and the amount has been credited to the corresponding restricted account.For this, obligors must identify themselves correctly and indicate the Payment Identifier.
Submission in paper format (pre-declaration)
Regulations:articles 6 and 11 Order EHA/3316/2010 of 17 November approving self-assessment Forms 210, 211 and 213 of the Non-Resident Income Tax.
The self-assessment can be filed in paper format, generated by printing the form previously filled in on the Tax Agency's Internet portal (https://sede.agenciatributaria.gob.es).
The route is:Home/ All formalities/Taxes and charges/Non-Resident Income Tax/Form 210/ Pre-declaration
If the person making 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.
This will give a self-assessment form, which does not need to be submitted, and examples of the deposit/refund document.The copy for the collaborating entity/Administration of the deposit/return document will be used to make the presentation, together with the corresponding documentation .
Presentation from Spain
Depending on the result of the self-assessment, the payment/return document and the documentation that should be attached, will be presented in the following places:
Self-assessment with result to be paid:The presentation and payment must be made at any Collaborating Entity in the collection process (Bank, Savings Bank or Credit Cooperative) located in Spanish territory.
When documentation must be attached, this will be placed in the general return envelope or in an ordinary envelope and, once the concept "NON-RESIDENT INCOME TAX" and the receipt number of the payment document that appears on the self-assessment has been stated thereon, the envelope may be deposited at the collaborating entity that will send it to the Tax Agency, or it may be presented, in person or by registered post, at the competent Tax Agency Delegation (1) , or Administrations dependent on the same, or at the Central Delegation for Large Taxpayers or at the corresponding Large Company Management Units, for those made by taxpayers attached to the same.
Self-assessments to refund or with zero charge.This can be submitted in person or by registered post at the relevant Tax Agency Delegation or dependent offices(1) , at the Large Taxpayers Central Office, or at the corresponding Large Companies Management Units, by the party liable for the tax payment and affiliated to them.
If the self-assessment is made by the taxpayer and an identification code has been assigned to the taxpayer when completing the form on the Tax Agency's website and, in addition, the self-assessment does not include a representative or an address for notification purposes in Spanish territory, it shall be submitted, in person or by registered post, to the National Tax Administration Office (Tax Agency).Tax Management Department.National Tax Management Office.IRNR form 210.C/ Lérida 32-34 [General Registry];28020-Madrid).
Presentation from abroad
Depending on the result of the self-assessment, the return can be presented from abroad as shown below:
Self-assessments to be refunded or zero quota:
The form may be filed by sending the deposit/refund document generated when filling in the form at the Tax Agency website by registered post, with the documentation required, in an ordinary envelope, with the data in the officially approved envelope format, addressed to the relevant Delegation or Unit(1) .
In the case of a self-assessment made by a taxpayer who has been assigned an identification code when completing the form and, in addition, the self-assessment does not include a representative or an address for notification purposes in Spanish territory, the envelope should be addressed to the National Tax Administration Office (Agencia Tributaria).Tax Management Department.National Tax Management Office.IRNR model 210;C/ Lérida 32-34 [Registro General] 28020-Madrid).
Self-assessments with results to be paid:
Regulations:article 14 Order EHA/3316/2010 of 17 November approving self-assessment Forms 210, 211 and 213 of the Non-Resident Income Tax.
The self-assessment may be submitted and the resulting tax debt paid by means of a transfer from abroad, in accordance with the following procedure:
A new procedure is established for self-assessments submitted from 1 June 2022.The most important new features compared to the previous procedure are the following:
Transfers, which must be made in euros, are made to an "AEAT transfer account" which will be opened by the collaborating institutions that work with 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:
At the AEAT e-Office, the form for pre-declaration of form 210 is completed.
When filling in the form, remember the following:
The taxpayer must be listed as the person making the self-assessment.
The taxpayer's VAT number must be entered.If you do not have one, you must obtain an Identity Code through the option provided on the form itself.
In the type of declaration, choose "To be paid by bank transfer from abroad".
When the pre-declaration is generated, the system provides the taxpayer with the identification data of the AEAT account opened in a collaborating entity to which the transfer must be made and a payment identifier to be used in the "concept" field of the transfer.The validity of the payment identifier shall expire within 30 calendar days from the date on which it was obtained.
Once the form has been validated, a document adjusted to form 210 is generated.
The collaborating entity must compare the data provided by the AEAT with the information contained in the transfer received.
The date of payment will be the date on which the payment is credited to the relevant 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 E-Office.
The documentation which, where appropriate, should be attached shall be sent, together with the copy for the collaborating entity/Administration of the deposit/return document, in an ordinary envelope addressed to the National Tax Management Office.This envelope must contain the number of the self-assessment form (form 210), as well as the name and address of the body (Agencia Tributaria).Tax Management Department.National Tax Management Office.IRNR model 210;C/ Lérida 32-34 [Registro General] 28020-Madrid).
(1) Income from real estate, income charged from urban buildings, or income derived from the transfer of property assets at the place corresponding to the location of the real estate.
In other cases:
If the self-assessment is made by a representative, the Delegation corresponding to the tax domicile of the representative.
If the return is filed by a Joint and Several Guarantor, the tax office corresponding to their tax address.
In the case of self-assessment with request for refund carried out by a subject obliged to withhold, the tax office corresponding to their tax address.
If the tax return is filed by the taxpayer, the tax office corresponding to the tax address of their representative.In the absence of a Representative:
1) In the case of income, the Delegation corresponding to the tax domicile of the payer.
2) In the case of capital gains, if they are subject to withholding, the Delegation corresponding to the tax domicile of the person obliged to withhold and, if they are not, the Delegation corresponding to the tax domicile of the depositary or manager of the assets or rights or, failing this, the Delegation of the State Tax Administration Agency in Madrid.
However, the submission will be made to the Large Taxpayers Central Office and the Large Companies Management Units in the case of self-assessments made by parties liable for tax payments registered with them or in the case of self-assessments made by taxpayers and, in the application of the provisions above, the representative, the joint and several guarantor or the withholder determines that the responsible party is a party liable for tax payment registered with that Delegation or Units.(return to pay) (return) (return 210)