Form 213. IRNR (Income Tax for Non-Residents). Special tax on real estate assets of non-resident organisations.
General Details
Denomination
Form 213. IRNR (Income Tax for Non-Residents). Special tax on real estate assets of non-resident organisations.
Procedure type
Taxation
Subject
Taxes
Purpose
Facilitate the filing of self-assessments of the special tax on real estate of non-resident entities.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Company
Place for presentation
Telematic
Collaborating bodies
AEAT offices
Documentation
Form 213
Procedure/Service Phases
There are no specific processing phases.
Forms
Decision-making body
State Revenue Office
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/3316/2010, of December 17,approving self-assessment Forms 210, 211, and 213 for Non-Resident Income Tax, which must be used to declare income obtained without permanent establishment, withholdings carried out in the acquisition of real estate to non-residents without a permanent establishment, and the special tax on real estate of non-resident entities, and establishing general conditions and procedures for filing and other regulations referring to the taxation of non-residents (BOE December 23, 2010)