Form 210. IRNR (Income Tax for Non-Residents). Non-Resident Income Tax without permanent establishment.
General Details
Denomination
Form 210. IRNR (Income Tax for Non-Residents). Non-Resident Income Tax without permanent establishment.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of the ordinary Income Tax return for non-residents without a permanent establishment.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Collaborating bodies
AEAT offices
Documentation
That provided for in article 7 of Order EHA/3316/2010, of December 17.
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Decision-making body
State Revenue Office
Resources
Not applicable.
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Orden EHA/3316/2010, de 17 de diciembre,
por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de no Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residentes, y se establecen las condiciones generales y el procedimiento para su presentación y otras normas referentes a la tributación de no residentes. (BOE 23-diciembre-2010)
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Orden HAC/623/2026, de 12 de junio,
por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes...(BOE 23-junio-2026)
Processing regulations
Order EHA/3316/2010, of December 17,which approves the self-assessment forms 210, 211 and 213 of the Income Tax for Non-Residents, which must be used to declare income obtained without the mediation of a permanent establishment, the withholding tax applied in the acquisition of real estate from non-residents without a permanent establishment and the special tax on real estate of non-resident entities, and establishes the general conditions and procedure for their presentation and other regulations relating to the taxation of non-residents (BOE 23-12-2010).