Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Withholding tax return forms
The models to make the entry of withholdings, or, where applicable, the presentation of a negative declaration, are the following:
Form 211. Withholdings on the acquisition of real estate from non-residents without permanent establishment. Term: one month from the date of transmission.
Model 216: General model of withholdings regarding income subject to Non-Resident Income Tax obtained without a permanent establishment.
Model 117: Withholding model in relation to income obtained as a result of transfers or redemptions of shares and participations representing the capital or assets of collective investment institutions.
Model 230 : Withholdings on account of the special tax on the prizes of certain lotteries and bets. Term: in the first twenty calendar days of each month in relation to the amounts that correspond to prizes paid in the immediately preceding month.
The deadline for submitting forms 216 and 117 is: in the first twenty calendar days of the months of April, July, October and January, in relation to the withholdings that correspond to the immediately preceding calendar quarter. However, when the withholder has the status of a large company, in the first twenty following calendar days of each month in relation to the withholdings that correspond to the immediately preceding month.
There is also an obligation to present the following informative statements :
Form 296. Comprehensive informative declaration of the list of recipients of the income subject to the Tax paid by the withholder, including the exempt income by virtue of the application of Spanish internal regulations, an agreement or because the tax has been paid.
Form 187. Informative return, including information such as details of partners or shareholders without permanent establishment who obtain income subject to non-resident income tax derived from the transfer or reimbursement of shares or participations in unit trust institutions. Both the income on which withholdings have been made and those income that have been exempt due to the application of Spanish internal regulations, double taxation agreement or because the Tax has been paid will be included.
Form 270. Annual informative declaration of withholdings of the Special Tax on the prizes of certain lotteries and bets.
The deadline for submitting informative returns is: between January 1 and January 31 of each year, in relation to the amounts withheld corresponding to the immediately preceding calendar year.