Skip to main content
Non-Resident Taxation Manual (January 2023)

Form and deadline for submission

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

Model:In the case of income obtained from 1 January 2011 onwards, the single form 210 will be used to declare income, capital gains or imputed income from real estate.Income can be declared separately or grouped.

Grouping income:Except in the case of imputed income from immovable property and income from transfers of immovable property, in all other cases income obtained by from the same taxpayer in a given period may be grouped together, provided that it corresponds to the same type of income, comes from the same payer, the same tax rate is applicable and, if it derives from an asset or right, it derives from the same asset or right.However, in the case of income from rented or sublet property not subject to withholding tax, accrued on or after 1 January 2018, it may be grouped together with the same requirements except for income from the same payer.

The grouping period will be quarterly in the case of self-assessment with taxes owing, or annual if the result is zero charge or refunds due.

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

Deadline for filing form 210:depending on the types of income, shall be as follows:

  • 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.

  • Income charged from urban real estate assets:The calendar year following the date of accrual (31 December of each year).In the case of electronic filing, payment of the tax debt can be made by direct debit from 1 January to 23 December.

  • Other income:

    • Positive self-assessment tax returns (to pay):Tax returns must be filed and paid within the first twenty calendar days of April, July, October and January for income accrued in the quarter prior to these dates.In the case of electronic filing, payment of the tax debt can be made by direct debit from 1 to 15 April, July, October and January, respectively.

    • Zero charge self-assessment:These must be filed between 1 and 20 January of the year following accrual of the income in question.

    • Negative self-assessment tax returns (to refund):These can be filed from 1 February of the year following the accrual of the income declared and within a period of four years from the end of the period for filing the return and depositing the withholding.This is applicable to all self-assessed tax returns, irrespective of whether the refund derives from the internal rules of a particular double taxation Agreement, and even if a shorter period is stipulated in the implementing Order of the Agreement.The deadline for filing the self-assessment will be understood to conclude on the date it is filed.