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Tax Form 296.Information Return.Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence)Annual summary.

General data

Designation

Tax Form 296.Information Return.Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence)Annual summary.

Type of procedure

Taxation

Subject

Taxes

Object

Facilitate the filing of the annual summary of withholdings and payments on account of non-resident income tax, without a permanent establishment.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematic submission via the Internet.

Collaborating bodies

Documentation

Form 296

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic ID card, Electronic certificate, Others, PIN key

Level of interactivity

Level 4:Electronic processing

Regulations

Processing regulations

Resolution of 4 March 2014, of the Directorate General of the State Tax Administration Agency,

on assistance to taxpayers and citizens in their online identification with collaborating entities when paying debts by direct debit procedure, using the non-advanced signature system with a password in a prior register (pin24h).(BOE 11-March-2014)

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 declaration of withholdings and payments on account". ( BOE 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 declaration of withholdings and payments on account".(BOE, 23-December-2017)

  • Order HFP/1351/2021 of 1 December

    amending various informative tax returns (BOE 3-December-2021).