Form 216.IRNR (Non-resident income tax).Non-residents Income Tax.Incomes obtained without thr mediation of a permanent establishment.Withholdings and payments on account (tax return - payment document).
General data
Designation
Form 216.IRNR (Non-resident income tax).Non-residents Income Tax.Incomes obtained without thr mediation of a permanent establishment.Withholdings and payments on account (tax return - payment document).
Type of procedure
Taxation
Subject
Taxes
Object
Facilitate the filing of the return and deposit of tax withheld and account deposits corresponding to Non-resident Income Tax, referring to income obtained without the use of a permanent establishment
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics
Collaborating bodies
Documentation
Form 216
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Processing regulations
Order of 21 December 2000, establishing the general conditions and the procedure for the electronic filing of the tax returns corresponding to Forms 117,123, 124, 126, 128, 216, 131, 310, 311, 193, 198, 296 and 345(Official State Gazette, 28-December-2000)
Basic Regulations
- Order EHA/3290/2008, of 6 November,
approving form 216 "Non-Resident Income Tax.Incomes obtained without thr mediation of a permanent establishment.Withholdings and payment on account.Income tax return-document" and form 296 "Non-resident income tax.Non-residents with no permanent establishment.Annual return of tax withheld and account deposits’. (Official State Gazette, 17-November-2008)
- Order HFP/1271/2017, of 21 December,
amending Order EHA/3316/2010, of 17 December, approving self-assessment forms 210, 211 and 213 for Non-Resident Income Tax, which must be used to declare income obtained without a permanent establishment, the withholding made on the acquisition of property from non-residents without a permanent establishment and the special tax on property owned by non-resident entities, and establishing the general conditions and procedure for their submission and other rules relating to the taxation of non-residents, and Order EHA/3290/2008, of 6 November, approving form 216 "Non-Resident Income Tax.Incomes obtained without thr mediation of a permanent establishment.Withholdings and payment on account.Income tax return-document" and form 296 "Non-resident income tax.Non-residents with no permanent establishment.Annual return of tax withheld and account deposits.(BOE, 23-December-2017)