An informative note has been published in the Electronic Office Information note on the options for presenting and paying the debt resulting from the self-assessment form 210 (IRNR-Income Tax for Non-Residents without Permanent Establishment) .

It is published in the following location within the "Information" Section:

Access to Model 210. IRNR (Income Tax for Non-Residents). Non-Resident Income Tax without permanent establishment.

You can access the note at the following link: Forms of presentation and payment of Form 210

The Note includes all the information on the different payment methods allowed by current regulations, differentiating according to the form of presentation of the 210 form, in paper format or electronically over the Internet.

As a more novel aspect, from June 1, 2022, payment can be made by transfer from a foreign bank account, destined for the “AEAT Transfer Account” opened in collaborating entities, keeping in mind that the source account cannot be an account opened in a collaborating entity. The significant regulations in this matter are:

- Order EHA/3316/2010, of December 17, in particular the modification incorporated in article 14 by Order HFP/915/2021, of September 1, applicable to pre-declaration of the 210 model.

- Resolution of January 18, 2021, of the Directorate of the State Tax Administration Agency, on telematic income through the Electronic Office, which deals with telematic presentation, in general, of self-assessments with debt recognition and payment by bank transfer, applicable to the electronic presentation of form 210.