Income tax return for non-residents without a permanent establishment

Model and deadline for declaration

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

Form: The single form 210 will be used to declare income, capital gains or imputed income from real estate. It allows you to declare an income separately or a group of incomes.

Grouping of income : Except in the case of imputed income from real estate and income derived from the transfer of real estate, in all other cases income obtained by the same taxpayer in a given period may be grouped together, provided that they correspond to the same type of income, come from the same payer, the same tax rate is applicable and, if they come from an asset or right, they come from the same asset or right. However, in the case of income from leased or subleased properties not subject to withholding, accrued from 1 January 2018, they may be grouped with the same requirements except for the one relating to income from the same payer.

The grouping period will be quarterly if it concerns self-assessments with a result to be paid, except for income, accrued since 2024, from the leasing or subleasing of real estate; or annually, if the result is to be returned, zero fee or to be paid, in the case of income, accrued since 2024, from leasing or subleasing of real estate.

Special case : 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 submission of Form 210: Depending on the types of income, they will be the following:

• 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.

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

• Other income:

  • Self-assessments with result to be entered: the deadline for submission and payment will be the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date is included in the previous calendar quarter, except for income derived from the leasing or subleasing of real estate, accrued since January 1, 2024, if it is chosen to annually group the income accrued during the calendar year, the deadline for submission and payment will be the first twenty calendar days of the month of January of the year following the accrual.

    In the case of electronic filing, the payment of the tax debt can be domiciled from April 1 to 15, July, October and January, respectively. In the case of annual grouping of income derived from the leasing or subleasing of real estate, accrued from January 1, 2024, from January 1 to 15 of the year following the accrual.

  • Zero-fee self-assessments: The deadline for submission will be from January 1 to 20 of the year following the accrual of the declared income.

  • Self-assessments with a result to be returned: They may be submitted from February 1 of the year following the accrual of the declared income and within the period of four years from the end of the period of declaration and payment of the withholding. This period will apply to all self-assessments, regardless of whether the refund is derived from internal regulations or from an Agreement to avoid double taxation, even in those cases in which an Order for the development of the Agreement sets a shorter period. The deadline for filing the self-assessment will be understood to conclude on the date it is filed.