Forms for filing form 210

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

The presentation can be done online or in paper format .

Online filing

Regulations: Articles 12 and 13 Order EHA/3316/2010 of 17 December approving forms of self-assessment 210, 211 and 213 of the IRNR.

The form, as well as the documentation, can be filed online, with an electronic signature certificate accepted by the Tax Agency. To do so, you must complete and transmit forms available at the Tax Agency's E-Office (https://sede.agenciatributaria.gob.es). The route is: Home/All administrative steps/Taxes and fees/Income Tax for Non-Residents/Form 210/Presentations

Social collaboration: Persons or entities authorised to file tax returns online on behalf of third parties may use this power with regard to forms 210. The electronic certificate of the social partner will be required.

Legal capacity: By handing over a power of attorney to the Tax Agency's offices, a person or entity can be empowered to file the tax return forms referred to in this section. This presentation will require the use of the authorised representative's electronic certificate.

Self-assessment with result to be paid:

Filing and depositing can be carried out by depositing with a collaborating bank in Spain; By direct debit of the deposit into a bank account or by bank transfer from abroad.

1. Deposit in a collaborating bank located in Spain

   Before sending the self-assessment, you must establish communication with a banking entity collaborating in tax collection management, online or by going to to your branches, to make the deposit and obtain a Complete Reference Number (NRC), which must also be entered when filing 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. The "Make payment (Obtain NRC)" button must be used, enabled in the form for filing the tax return when selecting the "To deposit" payment method.

2. Direct debit of the deposit into a bank account With the exception of self-assessments corresponding to income derived from transfers of real estate, in the event of online filing, the payment of debts resulting from self-assessments 210 may be direct-debited, in the following periods:

   1. In general: From 1 to 15 April, July, October or January
   2. In the case of income from urban properties, type of income 02: From 1 January until 23 December.

   From 30 November 2021, the direct debit account can be split. In any case, even when a social collaborator transfers the self-assessment, the account designated for the direct debit must necessarily be the property of the person who makes the self-assessment (in any of its figures: Taxpayer, representative or joint and several party) or the taxpayer.

3. Bank transfer from abroad

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

   Provided that the accrual corresponds to the 2019 or later financial year, the self-assessment may be filed, and the resulting tax debt may be deposited through a transfer made from abroad.

   Before this, the self-assessment must be filed online, choosing the payment method "Debt recognition and payment by transfer."

   The Tax Agency recovers the details of the previous electronic filing of the self-assessment, except for the IBAN/code (or, if applicable, BIC/SWIFT) of the account from which the transfer will be made, which must be completed by the interested party.

   The system will indicate the IBAN of the destination account and generate a Payment Identifier (with a validity period of 30 calendar days).

   The Payment Identifier will be included in the "Transfer Concept" field in the transfer from the source account to the destination account.

   Transfers, which must be made in euros, are made to an account "Tax Agency Transfer Account" that will open the collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened with a collaborating entity.

   Collaborating entities must check the information of the Tax Agency with the transfers received and add the details of the operation to their systems for subsequent submission to the Tax Agency. In addition, once the deposit received has been identified, they must deposit their amount in 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 "Transfer concept" field "or is incomplete or inaccurate or has expired, or if the payment is made in currency other than the euro, the transfer will be returned to the issuer, and any expenses and fees that may be incurred will be charged to the payer.

   For tax purposes, it is considered that the deposit in the Public Treasury takes place on the date of payment in one of the restricted accounts, provided that the details of the transfer received have been correctly validated.

   Payment receipt: A payment receipt can be obtained from the Tax Agency's E-Office when the collaborating entity has confirmed to the Tax Agency the receipt of the transfer and the amount has been paid to the corresponding restricted account. To do this, the party obliged to pay must identify themselves correctly and indicate the Payment Identifier.

Paper filing (pre-declaration)

Regulations: Articles 6 and 11 Order EHA/3316/2010 of 17 December approving forms of self-assessment 210, 211 and 213 of the IRNR.

The self-assessment can be filed in paper format, generated by printing the form previously filled in on the Tax Agency's website (https://sede.agenciatributaria.gob.es).

The route is: Home/All administrative steps/Taxes and fees/Income Tax for Non-Residents/Form 210/Pre-tax return

If the person making the self-assessment is the taxpayer and does not have a Tax Identification Number (NIF), next to the "Tax ID number" field "a button has been enabled for the pre-declaration form to obtain an identification code that links to a procedure that allows the self-allocation 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 be required to be filed, as well as the copies of the payment/refund document. The copy for the collaborating entity/Administration of the payment/refund document will be used to carry out the presentation, together with the corresponding documentation.

1. Presentation from Spain

   Depending on the result of the self-assessment, the payment/refund document and the documentation that must be attached will be presented in the following places:

   • Self-settlement with result to be paid: The presentation and deposit will be made at any Partner Organisation in the collection management (Bank, Savings Bank or Credit Cooperative) located in Spanish territory.

     When documentation must be accompanied, it will be entered in the envelope on general return or in an ordinary envelope and, once it has been recorded in the the same concept as "NON-RESIDENTS INCOME TAX" and the number of supporting document of the income appearing in the self-assessment, the envelope deposited in the collaborating entity that will send it to the Tax Agency, or submit it, in person or by registered post, in the Delegation of the competent Tax Agency ⁽¹⁾ , Or Administrations that depend on it, or the Central Delegation of Large Taxpayers or the relevant Large Companies Management Units, as regards those carried out by tax payers assigned to them.

   • Self-settlement to be returned or zero payment: The presentation will be made in person or by registered mail at the Tax Agency Delegation ⁽¹⁾ , Or Administrations that depend on it, or the Central Delegation of Large Taxpayers or the relevant Large Companies Management Units, as regards those carried out by tax payers assigned to them.

     If the taxpayer makes the self-assessment and for this purpose, an identification code has been assigned to them when completing the form on the internet portal of the the Tax Agency and, in addition, a representative or address for the purposes of notifications in Spanish territory is not registered in the self-assessment, and will be presented in person or by registered mail, at the National Tax Management Office (Tax Agency. Tax Management Department. National Tax Management Office. IRNR Form 210. C/Lérida 32-34 [General Register]; 28020-Madrid).

2. Presentation from abroad

   Depending on the result of the self-assessment, the tax return may be filed from abroad as follows:

   • Self-assessments to be returned or zero payment:

     The presentation can be carried out by sending a certificate by email of the payment/refund document generated when completing the form on the Tax Agency's website, as well as the documentation that may be required, in an ordinary envelope, in which the officially approved envelope format data is recorded, addressed to the Delegation or competent Unit ⁽¹⁾ .

     If it is a self-assessment made by a taxpayer who has been assigned an identification code when completing the form and, in addition, a representative or address for the purposes of notifications in Spanish territory is not registered in the self-assessment, the envelope will be sent to the National Tax Management Office (Tax Agency). Tax Management Department. National Tax Management Office. IRNR form 210; C/Lérida 32-34 [General Register] 28020-Madrid).

   • Self-assessments with result to be paid:

     Regulations: Article 14 Order EHA/3316/2010 of 17 December approving forms for self-assessment 210, 211 and 213 of the IRNR.

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

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

     • Transfers are made to an account held by the Tax Agency that will be opened by collaborating entities that adhere to this procedure. Payment by transfer from accounts opened with collaborating entities of the Tax Agency is not permitted.

     • The taxpayer can obtain a payment receipt.

     The new procedure consists of the following:

     The Tax Agency E-Office completes the form for pre-declaration of form 210.

     When completing the form, the following must be taken into account:

     1. The taxpayer must appear as the person who carries out the self-assessment.

     2. The taxpayer's NIF must be entered. If you do not have it, you must obtain an Identification Code using the option provided in the form itself.

     3. In the type of tax return, you must choose "To be paid by bank transfer from abroad."

     When the pre-declaration is generated, the system provides the taxpayer with the identification details of the Tax Agency account held by an 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 from the date of its acquisition.

     Once the form has been validated, a document is generated that is adjusted to form 210.

     The collaborating entity must check the data provided by the Tax Agency with the information that appears in the transfer received.

     The payment date will be that of the payment into the corresponding Tax Agency account, provided that the payment details have been validated.

     Once the above requirements have been met, the taxpayer can obtain a payment receipt in the E-Office.

     The documentation to be attached, if applicable, will be sent, together with the copy for the collaborating entity/Administration of the payment/refund document, in an ordinary envelope addressed to the National Tax Management Office. This envelope will include the self-assessment form number (form 210), as well as the name and address of that body (Tax Agency. Tax Management Department. National Tax Management Office. IRNR form 210; C/Lérida 32-34 [General Register] 28020-Madrid).