Form 211. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Withholding in property purchases from non-residents without permanent establishment.
General Details
Denomination
Form 211. IRNR (Income Tax for Non-Residents). Non-residents Income Tax. Withholding in property purchases from non-residents without permanent establishment.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the presentation of the Income Tax declaration of non-residents for withholding in the acquisition of real estate from non-residents without permanent establishment
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Collaborating bodies
AEAT offices
Documentation
Form 211
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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)