Income tax return for non-residents without a permanent establishment

Forms of presentation of model 210

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

The presentation can be made electronically via the Internet, or in paper format .

Telematic presentation via the Internet

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

The model and the relevant documentation can be submitted electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency and, in the case of individuals, the submission can also be made using the Cl@ve system. To do this, you must complete and transmit some forms available on the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ). The route is: Home/ All procedures/Taxes and fees/Non-Resident Income Tax/Form 210/ Presentations

Social collaboration : Persons or entities authorised to submit declarations electronically on behalf of third parties may make use of this right with respect to Form 210. The electronic certificate of the social collaborator will be required.

Empowerment : By delivering a power of attorney to the offices of the Tax Agency, a person or entity may be empowered to electronically submit the declaration forms referred to in this section. Such presentation will require the use of the electronic certificate of the representative.

Self-assessment with result to be entered:

The presentation and payment can be made by depositing into a collaborating bank located in Spain; by direct debit of the income into a bank account or by bank transfer from abroad.

1. Deposit in a collaborating bank located in Spain

   Before submitting the self-assessment, you must establish communication with a bank that collaborates in the collection process, electronically or by visiting its offices, to make the payment and obtain a NRC (Complete Reference Number), which you must also include when submitting 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 enabled in the form for submitting the declaration must be used when selecting the "To be entered" payment method.

2. Direct debit of income into a bank account With the exception of self-assessments corresponding to income derived from the transfer of real estate, in the case of electronic submission, payment of debts resulting from self-assessments 210 may be direct debited, within the following periods:

   1. In general: from April 1st to 15th, July, October or January

   2. In the case of imputed income from urban properties, income type 02: from January 1st to December 23rd.

   3. In the case of annual grouping of income derived from the leasing or subleasing of real estate, income types 01 or 35, accrued from January 1, 2024, from January 1 to 15 of the year following the accrual.

   From November 30, 2021, a split in the direct debit account is allowed. 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 who makes the self-assessment (in any of its forms: taxpayer, representative or jointly liable party) or the taxpayer.

   Direct debits can be arranged in accounts opened in banking entities that collaborate in tax collection management in Spain and, from February 1, 2024, in accounts opened in non-collaborating entities of the SEPA Zone (the SEPA Zone is made up of the following thirty-six countries: the twenty-seven Member States of the European Union, Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, the United Kingdom and the Vatican City State).

3. Bank transfer from abroad

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

   As long as the accrual corresponds to the 2019 fiscal year or later, the self-assessment may be submitted, and the resulting tax debt may be paid through a transfer made from abroad.

   Beforehand, the self-assessment must be submitted electronically, choosing the payment method “Acknowledgement of debt and payment by transfer”.

   The AEAT recovers the data from the previous electronic submission of the self-assessment except for the one referring to the IBAN/code (or, where applicable, BIC/SWIFT) of the account from which the transfer is to 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).

   In the transfer from the source account to the destination account, the Payment Identifier will be included in the “Transfer Concept” field.

   Transfers, which must be made in euros, are made to an “AEAT Transfer Account” that will be opened by the collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened in a collaborating entity.

   Collaborating entities must compare the information from the AEAT with the transfers received and incorporate the transaction data into their systems for subsequent sending to the AEAT. In addition, once the income received has been identified, the amount must be entered into the corresponding restricted account.

   If it is not possible to identify the data of the received transfer, or if the Payment Identifier does not appear in the “Transfer Concept” field or is incomplete or inaccurate or its validity period has expired, or if the payment is made in a currency other than the euro, the transfer will be returned to the issuer, with the sender being responsible for any costs and commissions that may arise.

   For tax collection purposes, the payment to the Treasury is considered to occur on the date of payment into one of the restricted accounts, provided that the data of the transfer received has been correctly validated.

   Proof of payment: A proof of payment can be obtained from the Tax Agency's electronic office when the collaborating entity has confirmed receipt of the transfer to the AEAT and the amount has been paid into the corresponding restricted account. To do so, the person obliged to pay must correctly identify himself and indicate the Payment Identifier.

Paper filing (pre-declaration)

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

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

The route is: Home/ All procedures/Taxes and fees/Non-Resident Income Tax/Form 210/ Pre-declaration

If the person who completes 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.

You will receive a copy of the self-assessment form, which does not need to be submitted, as well as copies of the payment/refund document. The copy for the collaborating entity/Administration of the income/return document will be the one 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-assessment with result to be entered : The presentation and payment will be made at any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Cooperative) located in Spanish territory.

     When documentation must be submitted, the concept NON-RESIDENT INCOME TAX and the proof number of the payment document that appears in the self-assessment must be stated thereon and it may be submitted at the in-person registry of the competent Tax Agency Office or Administrations dependent on it or of the Central Delegation of Large Taxpayers or of the corresponding Large Company Management Units, in relation to self-assessments made by taxpayers assigned to them, or in the forms provided for in article 16.4 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.

   • Self-assessment to be refunded or zero fee : The presentation will be made, in person or by certified mail, at the competent Tax Agency Delegation ⁽¹⁾ , or Administrations dependent on it, or in the Central Delegation of Large Taxpayers or in the corresponding Large Company Management Units, in relation to those carried out by taxpayers assigned to them.

     If the taxpayer completes the self-assessment and has been assigned an identification code 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 will be submitted, in person or by certified mail, to the National Tax Management Office (Tax Agency). Department of Tax Management. National Tax Management Office. IRNR form 210. C/ Lérida 32-34 [General Registry]; 28020-Madrid).

2. Presentation from abroad

   Depending on the result of the self-assessment, the filing may be carried out from abroad as indicated below:

   • Self-assessments to be refunded or zero quota:

     The presentation may be made by sending by certified mail the /refund document generated by filling out the form on the Tax Agency's internet portal, well as the relevant documentation, in an ordinary envelope, containing the data of the officially approved envelope format, addressed to the competent Delegation or 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, the self-assessment does not include a representative or an address for notification purposes in Spanish territory, the envelope will be addressed to the National Tax Management Office (Tax Agency). Department of Tax Management. National Tax Management Office. IRNR model 210; C/ Lérida 32-34 [General Registry] 28020-Madrid).

   • Self-assessments with result to be entered:

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

     The self-assessment may be submitted and the resulting tax debt paid by means of a transfer made from abroad, according to the following procedure:

     A new procedure has been established for self-assessments submitted from 1 June 2022. The most notable new developments in relation to the previous procedure are listed below:

     • Transfers are made to an account owned by the AEAT that will be opened by the collaborating entities that adhere to this procedure. Payment by transfer from accounts opened in AEAT collaborating entities is not permitted.

     • The taxpayer can obtain proof of payment.

     The new procedure is as follows:

     The pre-declaration form for model 210 is completed at the AEAT electronic headquarters.

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

     1. The taxpayer must be listed as the person completing the self-assessment.

     2. It will be necessary to enter the taxpayer's NIF. If you do not have one, you must obtain an Identification Code through the option provided for this purpose within the form itself.

     3. In the type of declaration you must select "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 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 it was obtained.

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

     The collaborating entity must compare the data provided by the AEAT with the information appearing in the transfer received.

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

     Once the above requirements have been met, the taxpayer may obtain proof of payment from the Electronic Office.

     The documentation that, where applicable, must be attached will be sent, together with the copy for the collaborating entity/Administration of the income/refund document , in a ordinary envelope addressed to the National Tax Management Office . The envelope will contain the self-assessment model number (model 210), as well as the name and address of said body (Tax Agency). Department of Tax Management. National Tax Management Office. IRNR model 210; C/ Lérida 32-34 [General Registry] 28020-Madrid).