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Withholdings in income tax for non-residents without a permanent establishment

Withholdings applicable to non-residents and tax return forms for withholding agents

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Withholding tax return forms

The models for making the payment of withholdings, or where appropriate, the presentation of a negative declaration, are the following:

  • Form 211. Withholdings on the acquisition of real estate from non-residents without a permanent establishment. Term: one month from the date of transmission.

  • Model 216: General model for withholdings on 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 reimbursements of shares and interests representing the capital or assets of collective investment institutions.

  • Model 230 : Withholdings on account of the special tax on prizes from certain lotteries and bets. Term: within the first twenty calendar days of each month in relation to the amounts corresponding 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 corresponding to the immediately preceding calendar quarter. However, when the withholding agent is a large company, within the first twenty calendar days following each month in relation to the withholdings corresponding to the immediately preceding month.

There is also an obligation to submit the following information declarations :

  • Form 296. Informative statement containing a list of recipients of income subject to tax paid by the withholding agent, including income exempt 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. This will include both income from which withholdings have been made and income that has been exempted by application of Spanish internal regulations, a double taxation agreement or because the tax has been paid.

  • Form 270.  Annual information statement on withholdings of the Special Tax on prizes from certain lotteries and bets.

The deadline for submitting information returns is: between January 1 and 31 of each year, in relation to the amounts withheld corresponding to the immediately preceding calendar year.