Forms of presentation and payment of model 210
1. PAPER PRESENTATION WITHOUT ELECTRONIC CERTIFICATE.
Previously, you must complete the form available on the Internet portal of the Tax Agency in the “Pre-declaration” section, in the “Form 210” subsection. Accruals 2018 and following. Form for presentation (pre-declaration)”:
1.1 PAYMENT FROM SPAIN THROUGH INCOME
You can make the presentation and deposit by paying at a bank located in Spain that has the status of collaborating entity of the Tax Agency in the collection of taxes.
You can optionally indicate the IBAN account number from which the payment will be made; This field must be left blank if you are going to request a deferral or pay in cash. Finally, press "Generate pre-declaration".
Before obtaining the PDF, a notice will be displayed with the procedure that must be followed to make the presentation of the pre-declaration effective.
The PDF will be generated with the presentation instructions, the "Copy for the taxpayer/representative" or "Copy for the jointly responsible person/withholder" and a copy of the Income or Refund Document for the Collaborating Entity or Administration.
For security reasons, after printing the document, you must write the NIF on all copies of the Entry or Return Document and sign manually. We recommend that you carefully read the instructions included in the pre-declaration regarding the places of presentation, the method of payment and additional documentation.
When documentation must be accompanied, this will be inserted in the general return envelope or in an ordinary envelope and, once the concept “NON-RESIDENT INCOME TAX” and the receipt number of the income document that appears in the self-assessment, the envelope may be deposited in the collaborating entity that will send it to the Tax Agency, or present it, personally or by certified mail, at the competent Tax Agency Delegation or Administrations dependent on it, or in the Central Delegation of Large Taxpayers or in the corresponding Management Units of Large Companies, regarding those carried out by taxpayers assigned to them.
1.2 PAYMENT FROM FOREIGN BY TRANSFER (from 6/1/22 for accrual year 2018 and following).
The applicable regulations are article 14 Order EHA/3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of the IRNR, which is modified, with effect from 1 June 2022, by Final Provision 1.3 of Order HFP/915/2021, of September 1. Therefore, for self-assessments submitted since June 1, 2022, a new procedure is established. The most notable novelty in relation to the previous procedure is that the transfers are made to an account owned by the AEAT that has been opened by the collaborating entities that adhere to this procedure, instead of being made to the bank account opened until that moment. , in the Bank of Spain.
Therefore, from 1/6/22 for accrual year 2018 and following, in the case of deposit by transfer from a bank account opened in a NON-COLABORATING Credit Entity, when formalizing the deposit, you must choose the payment method “Income by transfer from abroad” and it will be necessary to indicate the first 8 characters of the IBAN from which you intend to make the payment and check the box “I accept the conditions of payment by transfer”. Finally, press "Generate pre-declaration".
When the pre-declaration is generated, the system provides the taxpayer with the identifying data of the AEAT account opened in a collaborating entity to which the transfer must be made and a payment identifier that must be used in the “concept” field of the transfer. The validity of the payment identifier will expire within thirty calendar days, counted from the date it was obtained.
It is essential that in the “concept” field of the transfer, the payment identifier data mentioned in the previous paragraph appears ONLY AND EXCLUSIVELY, since, otherwise, the transfer could be returned to its originating account, without producing any effect. any release from the AEAT.
Once the form is validated, a document adjusted to model 210 is generated.
The collaborating entity must compare the data provided by the AEAT with the information that appears in the transfer received.
The payment date will be the date of credit to the corresponding AEAT account provided that the payment details have been validated.
Once the above requirements have been met, you will be able to obtain proof of payment at the Electronic Office.
The documentation that, if applicable, must be attached, you must send it, together with the copy for the collaborating entity/Administration of the entry/return document, in an ordinary envelope addressed to the National Office of Tax management. This envelope will contain the self-assessment model number (form 210), as well as the name and address of said body (Tax Agency. Department of Tax Management. National Tax Management Office. IRNR model 210; C/ Lérida 32-34 [General Registry] 28020-Madrid).
If you wish, you can expand the information by consulting the “Non-resident taxation manual” in the section “Presentation in paper format” the point dedicated to “Presentation from abroad” and specifically , “Special procedure for the presentation, from abroad, of self-assessments 210 with results to be entered, carried out by the taxpayer, without electronic certificate”, through the following link:
Tax Agency: Forms of presentation of model 210
2. TELEMATIC PRESENTATION WITH ELECTRONIC CERTIFICATE
Previously, you must complete the form available on the Internet portal of the Tax Agency in the “Presentations” section, in the “Form 210” subsection. Accruals 2018 and following. Presentation":
2.1 IN-PERSON OR TELEMATIC PAYMENT IN SPANISH COLLABORATING ENTITIES
Before transmitting the self-assessment, you must establish communication with a banking entity collaborating in the collection management, electronically or by going to their offices, to make the deposit and obtain a NRC (Complete Reference Number), which you must also submit to the submit the self-assessment.
Tax returns and self-assessments required by tax regulations that result in a payment due, and for which direct debit has not been selected as a form of payment, need an NRC (Complete Reference Number) to be correctly received by the Tax Agency: code that is generated to identify the tax income made.
The Electronic Office offers the possibility of obtaining an NRC through its payment gateway by debiting an account or debiting a card. You must use the "Make payment (Obtain NRC)" button that will be enabled in the form or program for filing the declaration when selecting the payment method that involves income, whether partial or total.
To make the payment it is necessary to have a certificate or electronic DNI.
To continue with the presentation, click " Sign and Send ".
The program will request confirmation of the presentation. If correct, check the "Agree" box and press "Sign and Send".
The result of a successful submission will be a response page displaying the text "Your submission has been successfully submitted" with an embedded PDF containing a first sheet of submission information (registration entry number, Secure Code of Verification, receipt number, day and time of presentation and details of the presenter) and, on the subsequent pages, the complete copy of the declaration.
2.2 PAYMENT WITH BANK DIRECT DEMITTANCE
With the exception of self-assessments corresponding to income derived from transfers of real estate, in the case of telematic presentation, the payment of debts resulting from self-assessments 210 can be direct debited, within the following deadlines:
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In general: from April 1 to 15, July, October or January. In the case of annual grouping of income, accrued since 2024, from leased or subleased properties, from January 1 to 15 of the year following the year of accrual.
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In the case of imputed income from urban properties, income type 02: from January 1 to December 23.
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Since November 30, 2021 a split in the direct debit account is allowed. In any case, even when the self-assessment is transmitted by a social collaborator, the account designated for the direct debit must necessarily be owned by the person who carries out the self-assessment (in any of its forms: taxpayer, representative or jointly responsible) or the taxpayer.
2.2.1. ON AN OPEN ACCOUNT IN SPAIN
To continue with the presentation, click " Sign and Send ".
The program will request confirmation of the presentation. If correct, check the "Agree" box and press "Sign and Send".
The result of a successful submission will be a response page displaying the text "Your submission has been successfully submitted" with an embedded PDF containing a first sheet of submission information (registration entry number, Secure Code of Verification, receipt number, day and time of presentation and details of the presenter) and, on the subsequent pages, the complete copy of the declaration.
2.2.2. ON AN OPEN ACCOUNT ABROAD (EU/SEPA)
From February 1, 2024 direct debits can be ordered in accounts opened in non-collaborating entities of the SEPA Zone (the SEPA Zone is made up of the following thirty-six countries: the twenty-seven Member States of the European Union, Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, United Kingdom and Vatican City State).
According to the procedure, even if the account in which the obligor directs the payment is open in a non-collaborating entity, the effective management of the direct debit will be carried out through a credit institution that is a collaborator. In this way, a response is given to all those cases in which those who intend to domiciliate the payment of debts to the State Tax Administration and do not have an open account in Spain.
During the electronic submission of the self-assessment, the electronic signature of the debit mandate will be required. Through this mandate, the owner of the direct debit account data authorizes:
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To the State Tax Administration Agency to send debit instructions to the entity in which the account designated by him to debit the direct debit amount is located.
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To the entity in which the direct debit account is opened to make debits, following the instructions received for this purpose from the State Tax Administration Agency.
The designation of the collaborating entity in charge of managing each direct debit in accounts opened in non-collaborating entities within the SEPA Zone, in the event that there is more than one affiliated entity, will be carried out by the party obliged to pay, at the time of making the presentation. of telematics of your self-assessment.
All commissions and bank expenses that the State Tax Administration Agency must pay to the participating collaborating entities for carrying out the banking procedures necessary in the procedure will be passed on to the person liable to pay. If there are several participating entities to process direct debits, in the payment component you can select the desired entity. At all times the commission that the entities will charge will be informed (currently no commission is charged by the only participating entity).
When the entity in which the account of the person obliged to pay is opened makes a debit to the account for an amount less than the sum of the direct debit and the amount of the commissions/expenses passed on to the obliged party, the participating collaborating entity will proceed to the full retrocession of the amount received.
After the payment has been received correctly, the person liable to pay may obtain the corresponding proof of payment at the electronic headquarters of the State Tax Administration Agency.
In any case, said receipt will state, as the date of payment, the date on which the debit of the direct debit amount is made unless the right to refund is exercised in article 48.2 of Royal Decree-Law 19/2018, of November 23, of payment services and other urgent measures in financial matters within the period referred to in article 49.1 of the same regulatory text.
To continue with the presentation, click " Sign and Send ". The program will request confirmation of the presentation. If correct, check the "Agree" box and press "Sign and Send".
The result of a successful submission will be a response page displaying the text "Your submission has been successfully submitted" with an embedded PDF containing a first sheet of submission information (registration entry number, Secure Code of Verification, receipt number, day and time of presentation and details of the presenter) and, on the subsequent pages, the complete copy of the declaration.
And in the presentation receipt the following mention is added:
DOMICILIATION OF THE AMOUNT TO PAY IN
The payment will be direct debited to an account in a non-collaborating entity of the SEPA Zone
2.3 PAYMENT BY TRANSFER FROM ABROAD (for accrual year 2019 and following).
When you submit the self-assessment electronically, you must choose the payment method “ Debt recognition and payment by transfer ”.
The AEAT recovers the data from the previous electronic presentation of the self-assessment except for the information referring to the IBAN/code (or, where applicable, BIC/SWIFT) of the account from which the transfer is to be made, which must be completed by the interested party. .
The system will indicate the IBAN of the destination account and will generate a Payment Identifier (with a validity period of 30 calendar days).
In the transfer from the source account to the destination account, ONLY AND EXCLUSIVELY the Payment Identifier will be included in the “Transfer Concept” field, without entering any other additional data.
The transfers, which must be made in euros, are made to an “AEAT Transfer Account” account that will be opened by the collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened in an entity. collaborator.
Collaborating entities must compare the information from the AEAT with the transfers received and incorporate the operation data into their systems for subsequent sending to the AEAT. Additionally, once the income received has been identified, they must deposit the amount into the corresponding restricted account.
If it is not possible to identify the data of the transfer received, or if the Payment Identifier does not appear in the “Transfer Concept” field or is incomplete or inaccurate or its validity period has expired, or if the payment is made in a currency other than the euro, the transfer will be returned to the issuer, with any expenses and commissions that may arise being borne by the originator.
For collection purposes, the payment to the Public Treasury is considered to occur on the date of payment to one of the restricted accounts, provided that the data of the transfer received has been correctly validated.
Proof of payment: Proof of payment can be obtained at the Tax Agency's electronic headquarters when the collaborating entity has confirmed to the AEAT the receipt of the transfer and the amount has been paid to the corresponding restricted account. To do this, the person obliged to pay must identify themselves correctly and indicate the Payment Identifier.
If you wish, you can expand the information by consulting the “Non-resident taxation manual” in the section “Telematic presentation via internet” the point dedicated to “Self-assessments 210 to enter. Procedure for the payment of self-assessments by transfer from abroad for people without an account in a collaborating entity”, through the following link: