Income tax return for non-residents without a permanent establishment

Documentation

Regulations: Article 7 and Additional Provision third and fourth Order EHA /3316/2010, of December 17, approving self-assessment forms 210, 211 and 213 of the IRNR .

When submitting the self-assessment, in the cases indicated, the following documentation must be attached:

Certification of residence

• Exemptions or nes internal

  If exemptions from Spanish internal regulations apply, based on the taxpayer's residence, a certificate of residence, issued by the tax authorities of the country of residence, justifying these rights, must be attached.

  However, when the entities referred to in section 1 of the Third Additional Provision of the Regulation on Income Tax for Non-Residents (Pension Funds and Collective Investment Institutions resident in the European Union) apply the exemption provided for in article 14.1.c) of the Non-Resident Income Tax Law (relating to interest and capital gains derived from movable property), the accreditation of residence may be carried out in accordance with the provisions of said Additional Provision (in some cases, by means of certificates issued by the supervisory or registration authorities of the State of establishment and, in others, by means of declarations by representatives of the affected entities).

  Likewise, when the exemptions provided for in article 14.1.k) and 14.1.l) of the Non-Resident Income Tax Law apply, pension funds or collective investment institutions subject to a specific administrative supervision or registration regime shall justify the right to the exemption, instead of with the certificate of residence, in the following manner:

  1. In the case of exemption from article 14.1.k), they will attach a declaration made by the representative of the pension fund stating compliance with the legal requirements, adjusted to the model in Annex VI of the Order approving model 210.

     However, in the case of a social security institution regulated by Directive 2016/2341 of the European Parliament and of the Council of 14 December 2016 on the activities and supervision of institutions for occupational pensions, they may attach a certificate issued by the competent authority of the State in which the institution is established, under the same terms and with the same indefinite validity as that provided for in section 2.a), second paragraph of the Third Additional Provision of the Non-Resident Income Tax Regulations.

  2. In the case of exemption from Article 14.1.l), they shall attach a certificate issued by the competent authority of the home Member State of the institution stating that said institution complies with the conditions established in Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 coordinating the laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS). The competent authority shall be the one designated in accordance with the provisions of Article 97 of the aforementioned Directive.

• Exemptions or limits on taxation by agreement

  If exemptions or a reduction in the rate apply for a tax limit under a Convention, a certificate of tax residence issued by the relevant tax authority justifying these rights must be attached, which must expressly state that the taxpayer is a resident in the sense defined in the Convention. However, if the rate reduction is applied for a tax limit set in an Agreement developed by an Order establishing the use of a specific form, the form must be provided instead of the certificate.

• Expenses deductible by taxpayers of the European Union or of a Member State of the European Economic Area with which there is an effective exchange of tax information.

  When expenses are deducted for the determination of the tax base, because the taxpayers are resident in another Member State of the European Union or in a Member State of the European Economic Area with which there is an effective exchange of tax information (with effect from July 11, 2021, regulatory references made to States with which there is an effective exchange of tax information are understood to be made to States with which there are regulations on mutual assistance in matters of the exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax Law, which is applicable). See Annex V ), a certificate of tax residence in the corresponding State issued by the tax authority of said State shall be attached.

Residence certificates and the aforementioned declaration will be valid for one year from the date of issue. However, residence certificates will have indefinite validity when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities.

Certificates of residence and declarations conforming to the models in Annexes VI and VII of the Order approving the 2010 model mentioned above will be valid for one year from the date of issue. However, residence certificates will have indefinite validity when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities. Likewise, the certificate issued by the competent authority of the Member State of origin of the collective investment institution referred to in letter b) of the previous section, as well as the certificates issued by the competent authorities provided for in the Third Additional Provision of the Non-Resident Income Tax Regulations, shall be valid indefinitely, as long as the data contained therein is not modified.

In the case of self-assessments made by jointly liable parties who are securities depositories, it will be sufficient for them to keep the certificates of residence, forms or declarations referred to in the previous sections available to the Tax Administration during the limitation period.

Withholding voucher

When withholdings or payments on account are deducted from the quota, supporting documents must be attached.

Special procedure : In the event that the declared income is dividends or interest derived from negotiable securities, the payment of which is made through a chain of financial intermediaries located in Spain and abroad, the Tax Authority may request proof of the traceability of the payment chain abroad.

For accruals from 2024, traceability may be accredited when in accordance with the provisions of articles 8 and 11 of Order EHA/3290/2008, of November 6, approving form 216 "Non-Resident Income Tax. Incomes obtained without the mediation of a permanent establishment. Withholdings and payment on account. Tax Return/Income Document" and Form 296" Income Tax for Non-Residents. Non-residents who are not permanently established. Annual declaration of withholdings and payments on account", the Annexes to registration type 2 of model 296 called "Negotiable securities" are submitted. “Relationship of payment to taxpayers” and “Negotiable securities. “List of payment certificates”, stating the proof number of the self-assessment form 210 with a refund request relating to the negotiable value, accrual date and taxpayer.

Annexes to type 2 registration of model 296, called “Negotiable securities. “Relationship of payment to taxpayers” and “Negotiable securities. The “List of payment certificates” will be used by intermediaries in Spain who make payments of securities income to intermediaries abroad when requesting the return of withholdings for taxpayers using self-assessment form 210. When the request for a refund of withholdings is made by taxpayers or their representatives, intermediaries in Spain who make payments of securities income to intermediaries abroad may include in the Annexes the records of these taxpayers whose Form 210 has been submitted.

When, in accordance with the provisions of article 8 of the aforementioned Order EHA/3290/2008, there is an obligation to submit the Annexes to registration type 2 of model 296 called “Negotiable securities. “Relationship of payment to taxpayers” and “Negotiable securities. List of payment certificates”, the obliged entities must present said Annexes within the period provided for in article 11 of said Order, recording therein the proof number of the self-assessment form 210 with a refund request relating to the negotiable value, accrual date and taxpayer, which may be understood to prove the traceability of the payment chain abroad.

Proof of the refund account

Regulations: Article 3 Order EHA/3316/2010, of December 17, approving self-assessment forms 210, 211 and 213 of the IRNR.

If a refund is requested, proof of identification and account ownership must be attached.

Refunds will be made by transfer to the bank account indicated in the payment/return document and whose ownership may be one of the following:

• That of the person who completes the self-assessment. However, in the event that the self-assessment is carried out by the taxpayer's representative, the holder of the refund bank account may only be the authorized legal representative of the taxpayer.

• That of the taxpayer himself.

If the holder of the refund bank account is one of the persons who makes the self-assessment, either as jointly liable, as withholding agent or as authorized legal representative, the bank account must be opened in Spain. However, if the account holder of the refund account is the taxpayer himself, the account may be opened in a credit institution in Spain or abroad.

Representation accreditation

When the refund is requested in an account whose holder is the legal representative of the taxpayer, it will be necessary to attach the document that accredits the representation, which must include a clause that authorizes the aforementioned legal representative to receive the refund in his/her name on behalf of the taxpayer.