Instructions
Form 210 - Income Tax for Non-Residents - Non-residents without permanent establishment
Instructions for filling in your self-assessment form
Note: All monetary amounts requested must be expressed in euros, entering the integer part on the left side of the corresponding boxes and the decimal part on the right side, which will consist of two digits in any case.
The references to the Tax Law and the Regulations, contained in these instructions, are understood to be made to the consolidated text of the Non-Resident Income Tax Law approved by Royal Legislative Decree 5/2004 (BOE of March 12), and the Regulation of said Tax, approved by the sole article of Royal Decree 1776/2004, of July 30 (BOE of August 5).
Obligation to report
This self-assessment will be used to declare income obtained without a permanent establishment by non-resident Income Tax taxpayers.
Nor will they be required to submit a self-assessment with respect to income subject to withholding or payment on account but exempt under Article 14 of the Tax Law or in an applicable Agreement.
In particular, the obligation to declare remains in the following cases of obtaining income:
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Income subject to taxation by the Non-Resident Income Tax, but exempt from the obligation to withhold and deposit on account in accordance with article 10.3 of the Tax Regulations. Among them are, for example, capital gains derived from the sale of shares.
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Individuals, for imputed income from urban real estate.
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Payments made by people who are not withholders. For example, earnings obtained from property leasing when the person lessee is an individual and pays the rent outside the sphere of an economic activity.
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In the case of income derived from transfers of real estate located in Spanish territory, non-resident taxpayers must declare, and pay, where appropriate, the definitive tax, offsetting in the fee the amount withheld or paid on account by the purchaser referred to in the article 25.2 of the Tax Law.
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To request the return of an excess withholding or payment on account in relation to the tax amount.
These taxpayers are taxed separately for each total or partial accrual of income subject to tax and, therefore, when they are required to declare, they will use this self-assessment to declare each income separately.
They may declare any type of income in this form (yield, imputed income from real estate, capital gains).
However, this self-assessment may be used to group declare several income obtained by the same taxpayer, as long as they correspond to the same type of income code. income, come from the same payer and the same tax rate applies to them. If such income also derives from an asset or right, it must come from the same asset or right. However, in the case of income from leased or subleased properties not subject to withholding, they may be grouped with the same requirements except for those relating to income coming from the same payer, although when income from real estate from several payers is declared it will be necessary to indicate a specific code. type of income, 35.
In relation to income derived from transfers of real estate:
- In the case of losses, this self-assessment must also be submitted if you wish to exercise the right to a refund of the withholding that has been made.
- When the property being transferred is owned jointly by a married couple in which both spouses are non-residents, a single self-assessment may be carried out.
Request for refund due to the application of the agreement relating to the Special Tax on prizes from certain lotteries and bets: Non-resident taxpayers without a permanent establishment who have obtained prizes subject to the special tax on the prizes of certain lotteries and bets established by the Fifth DA of the Tax Law, when they have deposited amounts in the Treasury, or borne withholdings on account of that tax. special, in amounts greater than those derived from the application of an agreement to avoid double taxation, may request said application and the consequent refund using self-assessment form 210, section 210 G, indicating in box (2) “Type of income” code 31, and in the form, place, deadlines and with the documentation established for this self-assessment. If, due to the application of an agreement, the prizes are taxed exclusively in the country of residence, box (20) “Agreement” will be marked in “Exemptions” and a zero will be recorded in box (21) “Type of taxation IRNR Law” .
Complementary tax: In the case of the complementary tax applicable to permanent establishments referred to in article 19.2 of the Tax Law, form 210, section 210 R will be used for its declaration and payment, indicating in box (02) “Type of income ” code 27. The complementary taxation will not be applicable to those PE whose head office has its tax residence in another State of the European Union, unless it is a country or territory considered a tax haven (with effect from July 11, 2021, the references made to tax havens are understood to be carried out under the definition of non-cooperative jurisdiction), or in a State that has signed with Spain an Agreement to avoid double taxation, in which nothing else is expressly established, as long as there is reciprocal treatment.
Filing method
The presentation can be done:
- electronically over the internet, with an electronic signature certificate accepted by the Tax Agency and, in the case of natural persons, the presentation can also be made through the Cl@ve system, or
- in paper format generated by printing the previously completed form at the Tax Agency's electronic headquarters.
Documentation
The following documentation will be provided:
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Residence certificates or forms: When self-assessment is carried out by applying the exemptions of the Spanish internal regulations, due to the taxpayer's residence, a residence certificate will be attached, issued by the tax authorities of the country of residence, which justifies these rights.
However, when the entities referred to in section 1 of the Third Additional Provision of the Non-Resident Income Tax Regulation (Pension Funds and Collective Investment Institutions residing in the European Union), apply the exemption provided for in the article 14.1.c) of the consolidated text of the Non-Resident Income Tax Law (relating to interests and capital gains derived from movable property), the accreditation of residence may be carried out in accordance with the provisions of said Additional Provision (in some cases, through certificates issued by the supervisory or registration authorities of the State of establishment and, in others, through declarations by representatives of the affected entities).
Likewise, when the exemptions provided for in article 14.1.k) and 14.1.l) of the consolidated text of the Non-Resident Income Tax Law are applied, pension funds or collective investment institutions subject to a specific regime of administrative supervision or registration, will justify the right to exemption, instead of with the residence certificate, in the following way:
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In the case of the exemption of article 14.1.k), they will attach a statement made by the representative of the pension fund in which compliance with the legal requirements is stated, adjusted to the model of Annex VI of Order EHA 3316/2010, of December 17.
However, in the case of a social security institution regulated by Directive 2016/2341 of the European Parliament and of the Council of December 14, 2016, relating to the activities and supervision of employment pension funds, they may attach a certificate issued by the competent authority of the State in which the institution is established, under the same terms and with the same indefinite validity as that provided for in section 2.a), second paragraph, of the third Additional Provision of the Income Tax Regulations. non-residents.
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In the case of the exemption from article 14.1.l), they will attach a certificate issued by the competent authority of the Member State of origin of the institution stating that said institution meets the conditions established in Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009, coordinating the legal, regulatory and administrative provisions on certain undertakings for collective investment in transferable securities (UCITS). The competent authority will be the one designated in accordance with the provisions of article 97 of the aforementioned Directive.
When self-assessment is carried out by applying the exemptions or reduction of the quota due to a tax limit of a Convention to avoid double taxation signed by Spain, a certificate of tax residence issued by the corresponding tax authority will be attached that justifies these rights, in which must expressly state that the taxpayer is a resident in the sense defined in the Agreement. However, when self-assessment is carried out taking into account a tax limit set in an Agreement developed by means of an Order establishing the use of a specific form, the same must be provided instead of the certificate.
When, in accordance with article 24.6 of the Tax Law, expenses are deducted for the determination of the tax base, because they are taxpayers residing in another Member State of the European Union, or the European Economic Area with effective exchange of tax information (with effective as of July 11, 2021, the regulatory references to the effective exchange of tax information are understood to be made to the existence of regulations on mutual assistance regarding the exchange of tax information), a certificate of tax residence in the corresponding State issued will be attached. by the tax authority of said State.
The residence certificates and declarations adjusted to the models in Annexes VI and VII of the Order that approves this model will have a validity period of one year from the date of their issue. However, residence certificates will be valid indefinitely when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities. Likewise, the certificate issued by the competent authority of the Member State of origin of the collective investment institution referred to in letter b) mentioned above in this same section will be valid indefinitely, as well as the certificates issued by the competent authorities provided for in DA 3 of the Non-Resident Income Tax Regulations, as long as the data contained therein is not modified.
However, in the case of self-assessments submitted by jointly liable parties who are securities depositories, it will be sufficient for them to keep at the disposal of the Tax Administration the residence certificates, the declarations and forms referred to in the previous sections, during the period of tax prescription.
Special procedure: In the case of collective management entities of intellectual property rights, if it is a request for return through the special declaration and accreditation procedure provided for in article 17 of the Order approving model 210, the following will be taken into account. provided in said article. In these cases, code 32 will be entered in box (02) “Type of income”.
Special procedure: In the case of exempt profits derived from the transfer of subscription rights from securities, with respect to which the special declaration and accreditation procedure provided for in article 18 of the Order approving model 210 has been used, the provisions will be taken into account. in said article. In these cases, code 36 will be recorded in box (02) “Type of income”.
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Certificate of withholdings and payments on account: When withholdings or payments on account are deducted from the fee, supporting documents will be attached.
Special procedure: In the event that the declared income is dividends or interest derived from negotiable securities, the payment of which is made through a chain of financial intermediaries located in Spain and abroad, the Tax Administration may request accreditation of the traceability of the chain. payment abroad.
For accruals from 2024, traceability may be accredited when in accordance with the provisions of articles 8 and 11 of Order EHA/3290/2008, of November 6, which approves model 216 "Non-Income Income Tax". Residents. Incomes obtained without the mediation of a permanent establishment. Withholdings and payment on account. Tax Return/Income Document" and Form 296" Income Tax for Non-Residents. Non-residents who are not permanently established. Annual declaration of withholdings and payments on account", the Annexes to registration type 2 of model 296 called “Negotiable securities. Relationship of payment to taxpayers” and “Negotiable securities. List of payment certificates”, recording in them the receipt number of the self-assessment form 210 with a refund request relating to the negotiable value, accrual date and taxpayer.
The Annexes to the type 2 registry of model 296, called “Negotiable securities. Relationship of payment to taxpayers” and “Negotiable securities. List of payment certificates” will be used by mediators in Spain who make payments of securities income to intermediaries abroad when requesting the return of withholdings for taxpayers through self-assessment model 210. When the request for the refund of withholdings is made by taxpayers or their representatives, mediators in Spain who make payments of securities income to intermediaries abroad may include in the Annexes the records of these taxpayers whose 210 forms have been presented.
When, in accordance with the provisions of article 8 of the aforementioned Order EHA/3290/2008, there is an obligation to present the Annexes to registration type 2 of model 296 called “Negotiable securities. Relationship of payment to taxpayers” and “Negotiable securities. List of payment certificates", the obligated entities must present said Annexes within the period provided for in Article 11 of said Order, recording in them the number of the proof of self-assessment form 210 with a request for refund related to the negotiable value, date of accrual. and taxpayer, meaning that the traceability of the payment chain abroad can be understood as accredited.
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Proof of identification and ownership of the bank account: In the self-assessments to be returned, it will be necessary to attach proof of identification and ownership of the bank account to which the refund is transferred (see "Return" section of the instructions for the deposit or return document).
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Representation accreditation: When the refund is requested in an account whose owner is the legal representative of the taxpayer, it will be necessary to attach the document that proves the representation, which must include a clause that authorizes the aforementioned legal representative to receive the refund in his or her name on behalf of the taxpayer. taxpayer.
Person performing self-assessment
In general, this self-assessment can be carried out by the taxpayer, his representative, or a jointly responsible person defined in article 9 of the Tax Law. Furthermore, if it is a request for a refund due to excess withholding, the subject obliged to withhold.
In relation to imputed income from urban real estate, income derived from transfers of real estate and, since December 16, 2023 (date of entry into force of Order HFP/1338/2023, of December 13), income from leased properties or subleased (income types 01 or 35), this self-assessment can only be carried out by the taxpayer or, when the property being transferred is of shared ownership, by a marriage in which both spouses are non-residents.
" NIF ": The tax identification number (NIF) assigned in Spain of the person who performs the self-assessment will be entered.
" Surname and first name, company name or denomination ":
- For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
- For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
Mark with an "X" in the corresponding box as the person or entity identified in this section performing the self-assessment. If several of these conditions apply to the person who performs the self-assessment, the boxes corresponding to all of them will be marked.
Accrual
Income is considered to be accrued when:
- The returns, when they become due or on the collection date if earlier.
- Income imputed to natural persons who own urban real estate, on the last day of the calendar year.
- Patrimonial gains, when the patrimonial alteration takes place. In the case of transfers of real estate, the date on which the transfer was made will be indicated.
In the case of a refund request due to the application of an agreement relating to the Special Tax on prizes from certain lotteries and bets, the accrual corresponding to the Special Tax will be indicated. The Special Tax accrues at the time the prize is satisfied or paid.
Group: It is allowed to group several incomes obtained by the same taxpayer, as long as they correspond to the same type of income code, come from the same payer and the same type of taxation applies to them. If such income also derives from an asset or right, it must come from the same asset or right. However, in the case of income from leased or sublet properties not subject to withholding, these can be grouped, applying the same requirements except with regard to income from the same payer, however, when property income from several payers is declared on a grouped basis, it is necessary to state the specific income type code: 35.
Under no circumstances may Grouped income offset one another.
If it is a self-assessment with results to be entered, mark an In the "period/year" box, the calendar quarter (Q1, Q2, Q3 or Q4) and the fiscal year to which the self-assessment refers will be indicated.
If it is a zero-fee self-assessment, with results to be returned or deposited, in the case of income, accrued since 2024, from property leases, mark an X in this box when you choose to group the income accrued during the calendar year. In the "period/year" box, "0A", zero A, and the fiscal year to which the self-assessment refers will be indicated.
Accrual date : When this self-assessment is used to declare imputed income from urban real estate, income derived from transfers of real estate or any other income separately, enter the date of accrual of the declared income, in "day/month/year" format. In these cases, in addition, in the "period/year" box, "0A" and the fiscal year to which the accrual date corresponds will be indicated.
Earned income
Type of income (2): indicate the key corresponding to the type of income from those listed in the attached list.
Currency key (3): In the attached list of currency codes, the currency used to make payments will be indicated.
Taxpayer
“NIF”: If the taxpayer has a tax identification number (NIF) assigned in Spain, it will be entered in this box.
“F/J”: Enter an F if the taxpayer is a natural person and a J if it is a legal person or entity.
“Surname and first name, company name or name”:
- For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
- For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
"NIF in the country of residence": If the taxpayer has a tax identification number assigned in their country or territory of residence, it will be entered in this box.
"Birthdate": When an F is recorded in Box "F/J", the taxpayer's date of birth (day/month/year) will be indicated.
"Place of birth": When an F is entered in Box "F/J", the place of birth of the taxpayer will be indicated. This section is subdivided into two:
- "City": The municipality and, where applicable, the province or region or department corresponding to the place of birth will be recorded.
- "Country code": The code of the country or territory corresponding to the taxpayer's place of birth will be entered, according to the country codes listed on the attached sheet.
"Tax residence: Country Code" (1): The Code of the country or territory of tax residence of the taxpayer will be entered, according to the country codes listed on the attached sheet.
"Address in the country of residence": The appropriate address data in the country of residence will be completed, taking into account the particular indications indicated below:
- "Domicile" (49): The address corresponding to the domicile in the country of residence will be entered: type of road (street, square, avenue, highway...), name of the public road, house number, or, where applicable, kilometer point, etc.
- "Complementary address information" (50): Where appropriate, additional data necessary for complete identification of the address will be recorded.
- "Town/city" (51): The name of the town or city in which the address is located will be entered.
- "Postal code (ZIP)" (53): The postal code corresponding to the address will be entered.
- "Province/Region/State" (54): When necessary for correct identification of the home address, the name of the Province, Region, State, Department or any other political or administrative subdivision where the home is located will be entered.
"Country code" (56): The code of the country or territory corresponding to the address will be completed, in accordance with the country or territory codes listed on the attached sheet.
"Landline and mobile telephones" (57) and (58): In order to expedite the resolution of incidents that may arise in the processing of the self-assessment, enter in boxes (57) and (58) the telephone numbers, landline and mobile, where you can be more easily located. working days and hours.
Special procedure for declaration of article 18 of Order EHA/3316/2010: The completion of the “Taxpayer” section will be as follows: In the “Surname and first name, company name or name” field, “PROCEDURE ARTICLE 18 ORDER EHA/3316/2010” will be recorded and in the “Tax residence Country code” field the one that corresponds to the taxpayer's residence, leaving the rest of fields in this section without content.
Representative of the taxpayer or, where applicable, address for the purposes of notifications in Spanish territory
If the taxpayer has appointed a representative before the Tax Administration, domiciled in Spanish territory, in relation to their obligations for this Tax, it will be stated in this section.
In the absence of a representative, if the taxpayer has an address in Spanish territory, he or she may communicate it in this section for notification purposes.
There is an obligation to appoint a representative in the cases provided for in article 10 of the Tax Law. In other cases, this appointment will be voluntary.
“NIF”: The tax identification number of the representative will be entered.
“F/J”: Enter an F if the representative is a natural person and a J if it is a legal person or entity.
“Surname and first name, company name or name”:
- For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
- For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
"Representative":
- Legal: Mark an X in this box when you use this section to enter the information of the legal representative.
- Volunteer : Mark an X in this box when using this section to enter the details of the voluntarily appointed representative.
"Home": The appropriate address data will be completed, taking into account the particular indications indicated below:
- (31). Type of road. Enter the name corresponding to the type or class of public road: street, square, avenue, roundabout, highway, descent, slope, passage, promenade, rambla, etc.
- (33). Numbering type. Indicate the type of numbering that applies: number (NUM), kilometer (KM), no number (S/N), etc.
- (3. 4). House number. Identification number of the house or, where applicable, kilometer point.
- (35). Number qualifier. If applicable, enter the information that completes the house number (BIS, duplicate -DUP-, modern -MOD-, old -ANT-, etc.) or the kilometer point (meters).
- (41). Supplementary data. Where appropriate, additional data necessary for complete identification of the address will be recorded (for example: El Alcotán Urbanization, La Peñota Building, El Valle Residential, Miralcampo Industrial Estate, etc.).
- (42). Location/Town . Enter in this box the name of the town or population in which the address is located, when it is different from the Municipality.
- (46) and (47). Telephones, landline and mobile. In order to expedite the resolution of any incidents that may arise in the processing of the self-assessment, enter in boxes (46) and (47) the telephone numbers, landline and mobile, where you can be more easily located. working days and hours.
Payer/Retainer/Issuer/Acquiror of the property
In the case of income, the details of the payer must be recorded.
If a gain subject to withholding is declared, the details of the withholder will be indicated in this section.
In the case of transfers of securities, the information of the issuer will be indicated in this section.
In the case of income derived from transfers of real estate, the data of the acquirer of the transferred property must be entered. When there are several purchasers, the one who appears as the owner will be entered in form 211 for entering the withholding.
Note: This section must not be completed when this self-assessment is used to declare "imputed income from urban properties" (income type 02), "income from leased or subleased properties not subject to withholding when those obtained from several payers are grouped" (type of income 35) or "complementary tax" (income type 27).
Special procedure of article 18 of Order EHA/3316/2010: The “Payer/Retainer/Issuer/Acquiror of the property” section will be completed with the data of the issuer of the securities.
Location of the property (only income types 01, 02, 28, 33, 34 and 35)
When this self-assessment is used to declare "imputed income from urban properties", type of income 02, "income from leased or subleased properties", types of income 01 and 35, or "capital gains from transfers of real estate", types of income 28, 33 and 34, in this section the location data of the property will be recorded.
See instructions regarding "domicile" in the "representative" section.
Cadastral reference (60): The cadastral reference of the property must be stated. This information appears on the Real Estate Tax (IBI) receipt. The cadastral reference can also be obtained at the Cadastre's electronic headquarters, at the electronic address "http://www.sedecatastro.gob.es", or by calling the Cadastre's Direct Line (telephone 902 37 36 35).
Calculation of the taxable base
Sections I, R, G and H are alternatives to each other and in each self-assessment only one of them should be used, the one that corresponds according to the type of income declared. The bottom "Clearance" is common.
In general, in accordance with the provisions of article 44 of the Tax Law, the share of the Special Lien on Real Estate of Non-Resident Entities will be considered a deductible expense for the purposes of determining the tax base of the tax.
210 I Imputed real estate income
Section 210 I will be used exclusively to declare imputed income from urban properties intended by natural persons for their own use. In box (02) “Type of income” code 02 will be entered.
Tax Base [4]: The amount resulting from applying the corresponding percentage, among those mentioned below, to the cadastral value of the property will be recorded.
Applicable percentage:
- Properties located in municipalities whose cadastral value has been reviewed, modified or determined through a general collective valuation procedure, in accordance with cadastral regulations, and has come into force in the tax period or within the ten previous tax periods : 1.1%
- Remaining properties: 2%
No deduction of any type of expense will be made from the resulting amount.
The resulting amount is understood to refer to the entire calendar year. It will be reduced proportionally to the number of days, when it has not had ownership throughout the year, or when it has been rented during part of it.
If on the date of tax accrual (December 31) the properties lacked a cadastral value or this had not been notified to the owner, 50% of the highest of the following values will be taken as the basis for imputation: the price, consideration or acquisition value of the property, or the value of the property verified by the Administration for the purposes of other taxes. In these cases, the percentage will be 1.1%.
In the case of properties under construction and in cases where, for urban reasons, the property is not suitable for use, no income will be estimated.
In the case of rights of use of real estate by shift, the imputation will be made to the owner of the real right, prorating the cadastral value based on the annual duration of the use period. If on the date of tax accrual the properties lacked a cadastral value, or this had not been notified to the owner, the acquisition price of the right of use will be taken as the basis for imputation. The imputation of real estate income will not be applicable to the holders of rights to use real estate in turn when their duration does not exceed two weeks per year.
In cases where the ownership corresponds to several people, the income corresponding to the real property or real right of enjoyment in question will be considered obtained by each of them in proportion to their participation in said ownership.
See example in the "Liquidation" section.
210 R Performance
Section 210 R will be used to declare all types of income. Article 24 of the Tax Law differentiates the following regimes:
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General Regime l (article 24.1 of the Tax Law)
Full returns (5): The full accrued performance will be recorded.
Exemption applied to dividends (annual limit 1500 euros) (6): This exemption is currently repealed; It was applied exclusively to dividends accrued until December 31, 2014.
Deductible expenses (7): no deduction of any expenses is allowed.
Tax base (8): Enter the amount reflected in box (5) except when dividends are declared, where the corresponding exemption will be deducted, if applicable (box 6).
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Economic activities or operations with deduction of expenses (article 24.2 of the Tax Law)
Full returns (5): the full income will be recorded
Deductible expenses (7): Only the items of expenses listed below may be deducted, with the requirements established in Article 5 of the Regulation:
- Personnel costs
- Supply costs
- Supplies
Tax base (8): is the difference between the amount reflected in box (5) and that in box (7).
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Taxpayers residing in another Member State of the European Union and, for accruals since January 1, 2015, in a State of the European Economic Area with which there is an effective exchange of tax information ( With effect from July 11, 2021, the regulatory references to the effective exchange of tax information are understood to be made to the existence of regulations on mutual assistance regarding the exchange of tax information) (article 24.6 of the Tax Law)
Includes residents of other Member States of the European Union plus those of Iceland, Norway and, for accruals from July 11, 2021, Liechtenstein.
Full returns (5): The full income will be recorded.
Exemption applied to dividends (annual limit 1500 euros) (6): See the instructions for this same box found in the General Regime section.
Deductible expenses (7): can be deducted:
- In the case of natural persons, the expenses provided for in Law 35/2006, of November 28, on Personal Income Tax, provided that the taxpayer proves that they are directly related to the income obtained in Spain and that they have a direct and inseparable economic link with the activity carried out in Spain.
- In the case of entities, the deductible expenses in accordance with the provisions of the Corporate Tax Law, provided that the taxpayer proves that they are directly related to the income obtained in Spain and that they have a direct and inseparable economic link with the activity carried out in Spain. Spain
Tax base (8): is the difference between the amount reflected in box (5) and that in box (7), except when dividends are declared, when the corresponding exemption will be deducted, if applicable (box 6).
210 H Income derived from transfers of real estate
Section 210 H will be used to declare income derived from transfers of real estate. In box (02) “Type of income” code 28 will be entered, unless exemption for reinvestment in habitual residence is applied, in which case either code 33 or 34 will be entered.
In the transfer of real estate, obtaining a profit constitutes income subject to tax. The gain is determined by the difference between the transmission value and the acquisition value.
"CO": When it is a single self-assessment submitted by both spouses, a "C" will be indicated in this box. In other cases an "O" will be recorded.
Below, indicate the participation coefficient that corresponds to you, in percentage terms, in the ownership of the property.
"Spouse": If it is a single self-assessment submitted by both spouses, the identification data of one of them will be recorded in the space designated for "taxpayer" and those of the other in this "spouse" space. In these cases, the respective participation fees, in percentage, will be indicated in the corresponding boxes.
Transmission value (9): The amount for which the asset has been transferred will be recorded, from which the expenses and taxes inherent to the transfer that would have been paid by the transferor will have been subtracted.
Acquisition value (10): will be recorded: the value for which the property object of the transfer was acquired, to which the expenses and taxes inherent to the acquisition will have been added, excluding interest, which would have been paid by the now transferor. The value thus determined will be reduced, when appropriate, by the amount of the regulatory amortizations carried out.
Difference (11): is the difference between the amount reflected in box (9) and that in box (10). [(11) = (9) - (10)].
Gain (12): will have to differentiate
In general, the same amount reflected in box (11) will be recorded. However, if any of the exemptions mentioned below are applicable, the amount of the gain that must be taxed would be stated.
Exemptions:
Partial exemption, in the case of urban properties acquired from 05-12-2012 to 12-31-2012: Capital gains deriving from the sale of urban properties located in Spanish territory acquired from 12 May 2012 until 31 December 2012 have a 50% exemption. This partial exemption is not applicable: A) In the case of natural persons, when the property has been acquired or transferred to their spouse, to any person linked to the taxpayer by kinship, in a direct or collateral line, by consanguinity or affinity, up to the second degree included, to an entity with respect to which any of the circumstances established in article 42 of the Commercial Code occurs, with the taxpayer or with any of the aforementioned persons, regardless of residence and the obligation to prepare consolidated annual accounts. B) In the case of entities, when the property has been acquired or transferred to a person or entity with respect to which any of the circumstances established in article 42 of the Commercial Code occurs, regardless of residence and obligation. to prepare consolidated annual accounts, or to the spouse of the person indicated above or to any person linked to this person by kinship, in a direct or collateral line, by consanguinity or affinity, up to the second degree included.
Exemption for reinvestment in habitual residence (EU taxpayers plus Iceland, Norway and, for accruals from July 11, 2021, Liechtenstein): In the case of taxpayers residing in a Member State of the European Union, or the European Economic Area with effective exchange of tax information (with effect from July 11, 2021, regulatory references to effective exchange of tax information are understood to be made to the existence of mutual assistance in matters of exchange of tax information), the capital gains obtained by the transfer of what was your habitual residence in Spain may be excluded from taxation, provided that the total amount obtained by the transfer is reinvested in the acquisition of a new habitual residence. When the reinvested amount is lower than the total of the amount received in the transfer, only the proportional part of the capital gain obtained corresponding to the reinvested amount will be excluded from taxation.
When the reinvestment has occurred prior to the date on which the declaration must be submitted, the reinvestment, total or partial, may be taken into account to determine the corresponding tax debt. Code 33 will be indicated as the type of income, if the reinvestment has occurred before the transfer, or code 34, when the reinvestment occurs after the transfer.
B) Transitional regime, applicable exclusively if the transferor is a natural person who acquired the asset prior to December 31, 1994 (single DT TR IRNR Law and DT Ninth Personal Income Tax Law, in the wording given by Law 26/2014).
It will be necessary to determine whether a reduction in profit is applicable. If a reduction in profit is applicable, in box (12) “Profit” the reduced profit that must be subject to tax will be entered. If the reduction in profit is not applicable, the same amount will be recorded in box (11) “Difference”.
Notwithstanding the foregoing, if any of the aforementioned exemptions were applicable, the amount of the gain that must be subject to tax would be recorded in box (12) “Profit”.
Rules of the transitional regime:
Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:
-
The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.
-
The transfer value of all the assets to whose capital gain this same transitional regime would have been applicable will be calculated, transmitted from January 1, 2015 until the date of transmission of the assets (When this result is exceeding 400,000 euros, no reduction will be made ).
-
When the sum of the transfer value of the asset element and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount resulting from apply 11.11% for each year of stay of those indicated in letter a) above that exceeds two.
-
When the sum of the transfer value of the asset and the amount referred to in letter b) above is greater than 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be made. to the part of the capital gain generated prior to January 20, 2006 that proportionally corresponds to the part of the transfer value that added to the amount of letter b) above does not exceed 400,000 euros.
Example: Transfer of a property on 31 December 2015 for the amount of €300,000, purchased on 1 January 1991 for an amount equivalent to €100,000. The taxpayer previously transferred, on February 1, 2015, another asset element (whose transfer value was 200,000 euros), to whose gain the transitional regime was applied.
Amounts | Determination of profit |
---|---|
Transfer value (box 9): € 300,000 |
Transfer date: 31/12/2015 |
Purchase value (box 10): € 100,000 | Purchase date: 01/01/1991 |
Difference (box 11): €200,000 | • Number of days elapsed between the purchase and sale dates: 9,130 • Number of days elapsed between the purchase dates and 01/19/2006: 5.498 Calculation: (200,000x5,498)/9,130 = 120,438.11 |
Gain subject to reduction: €80,292.07 | • Transmission value limit: €400,000 • Cumulative sum of transfer values of other assets transferred from January 1, 2015 to the date of the current transfer: €200,000 • Although the value of the current transfer is €300,000, as €200,000 of the limit of €400,000 was already used in the previous transfer, only €200,000 remains to be used in the current one transmission. The part of the gain generated until 19/01/2006 which corresponds proportionately to a transfer value of €200,000 is subject to reduction. Calculation: (120,438.11x200,000)/300,000 = 80,292.07 |
Reduction: €35,681.79 | • Period held in the assets prior to 12-31-1996 (between acquisition date and 12/31/1996, rounded up): 6 • Number of years exceeding 2: 6-2 = 4 • Reduction percentage: 4x11.11% = 44.44% • Calculation: (80,292.07x44.44)/100 = 35,681.79 |
Gain subject to tax (box 12): €164,318.20 | Calculation: Difference-Reduction=200,000-35,681.79 = 164,318.20 |
If the transferring individual has acquired the property on two different dates or the property has been subject to improvement, the calculations will have to be carried out as if they were two capital gains. For these purposes, it will be calculated separately in boxes (13), (14), (15) and (16).
Tax base (17): The amount reflected in box 12 (profit) or, where appropriate, the sum of (12) and (16) will be entered.
Dates of acquisition/improvement or 2nd acquisition: Always indicate the dates of acquisition and, when applicable, the date of improvement or 2nd acquisition.
To do this, record the day, month and calendar year. For example: September 29, 2011 indicates 09/29/2011.
Receipt number of model 211: The number that appears pre-printed on the copy of form 211, on the upper right side, which the acquirer must deliver to the non-resident transferor, will be transcribed.
210 G Capital gains (except real estate)
Section 210 G will be used to declare capital gains, with the exception of those derived from real estate that are declared in section H.
Tax base (18): will have to differentiate
The tax base will be the difference between the transfer value and the acquisition value of the asset being transferred. The transfer value will be the amount for which the asset has been transferred, from which the expenses and taxes inherent to the transfer that would have been paid by the transferor will have been subtracted. The acquisition value will be the amount for which the asset being transferred was acquired, to which will be added the expenses and taxes inherent to the acquisition, excluding interest, that would have been paid by the now transferring party.
B) Transitional regime (applicable exclusively if the transferor is a natural person who acquired the asset prior to December 31, 1994).
Once the gain due to the difference between the transfer value and the acquisition value of the property object of the transfer has been calculated, it will be necessary to determine whether, by application of the Transitional Regime applicable to gains derived from assets acquired prior to December 31, 1994 (D.T. unique TR IRNR Law and DT Ninth Personal Income Tax Law, in the wording given by Law 26/2014), a reduction to the profit is applicable. If a profit reduction is applicable, the reduced profit will be reported. If the profit reduction is not applicable, the amount of the profit will be stated.
Rules of the transitional regime:
- Having calculated the gain for the difference between the transfer and purchase values, the part thereof generated before 20 January 2006 will be distinguished. This part will be reduced, if applicable, as follows:
-
The number of years between the purchase date of the element and 31 December 1996 will be calculated and rounded up.
-
The transfer value of all the assets to whose capital gain this same transitional regime would have been applicable will be calculated, transmitted from January 1, 2015 until the date of transmission of the assets (When this result is exceeding 400,000 euros, no reduction will be made ).
-
When the sum of the transfer value of the asset element and the amount referred to in letter b) above is less than 400,000 euros, the part of the capital gain generated prior to January 20, 2006 will be reduced by the amount resulting from apply the following percentages for each year of permanence of those indicated in letter a) above that exceeds two. Percentages: - 25%: stocks traded, with exception of the stocks representing the corporate capital of Security and Real Estate Investment Firms. - 14.28%: For the remaining capital gains.
-
When the sum of the transfer value of the asset and the amount referred to in letter b) above is greater than 400,000 euros, but the result of the provisions of letter b) above is less than 400,000 euros, the reduction will be made. to the part of the capital gain generated prior to January 20, 2006 that proportionally corresponds to the part of the transfer value that added to the amount of letter b) above does not exceed 400,000 euros.
-
- In cases of securities admitted for trading, the appropriate following reduction will be made on the capital gain:
-
If the transfer value is equal to or greater than that corresponding to the values, for the purposes of the Wealth Tax for the year 2005, the part of the capital gain that would have been generated prior to January 20, 2006 will be reduced, in its case, in accordance with the provisions of rule 1.) above. To these purposes, the capital gain generated before 20 January 2006 will be the part of the capital gain resulting from taking as the transfer value that corresponding to securities to the effects of Capital Gains Tax for 2005.
-
If the transfer value is lower than that corresponding to the values for the purposes of the 2005 Wealth Tax, it will be understood that the entire capital gain has been generated prior to January 20, 2006 and will be reduced, if applicable, in accordance with the provisions of rule 1.) above.
-
Settlement
Exemptions (19) and (20): In the event that an exemption is invoked, an “X” will be indicated in the box corresponding to the type of exemption and a zero will be recorded in box (21) “type of tax” except when it is the case of exemption provided for in article 14.1.l) of the Tax Law (dividends and similar obtained without the mediation of a permanent establishment by collective investment institutions regulated by Directive 2009/65/EC) which will be recorded as 1 percent.
When the exemption for reinvestment in habitual residence is applied, an "X" will not be marked in box (19), but rather the type of income code, 33 or 34, as appropriate, will be recorded in the box (21) “tax rate” the one applicable to these capital gains and in box (12) “Profit” the amount of the profit that must be subject to tax (if it is appropriate to apply total exemption, in box (12) “Profit” a zero will be recorded).
Type of tax IRNR Law (21): Once the tax base has been determined in one of the previous sections, according to the type of income declared, the tax rate provided for in Article 25 of the Tax Law that corresponds to that income will be applied (see information sheet). If it is a type of tax with decimals (1.5%) it will be indicated: 1.50.
Full fee (22): It will be calculated by applying the tax rate to the tax base. It can never be negative. When the amount reflected in the tax base is negative, a zero will be entered in the full amount.
Deduction for donations (23): The deduction may be made for donations made, in the terms established in the Personal Income Tax Law.
IRNR Law Quota (24): is the difference between boxes (22) and (23).
Percentage Agreement (25) : If the applicable Convention establishes a taxation limit, generally for dividends, interest and royalties, said limit will be recorded in this box in percentage terms.
Convention Limit (26): Normally, in the Agreements the tax limit is set at a percentage of the gross income. As a general rule, the amount in this box will be obtained by applying the Agreement percentage (box 25) to the amount reflected in box 5 "Full income", unless the applicable Agreement provides that the percentage is applied to a different magnitude.
Reduction by Agreement (27): Only if the amount in box (26) "Agreement Limit" is less than the amount in box (24) "IRNR Law Quota" will there be a right to a reduction in the quota, to take into consideration the taxation limit of the Agreement. The amount of the reduction is the difference between boxes (24) and (26).
Reduced full fee (28): difference between boxes (24) and (27).
Withholdings/payments on account (29): The withholdings that have actually been made and other payments on account made will be recorded.
Previous entry/return (30): exclusively in the case of complementary self-assessment, to determine the amount to be entered in box (31), the result of the self-assessment originally submitted for this same concept will be recorded, but exclusively if in the previous self-assessment a deposit has been made or has received the refund corresponding to it.
If the original self-assessment resulted in payment, the amount of the positive result will be entered in this box preceded by the minus sign (-).
If applicable, the amount of the contributions to be paid that appear in the IRNR settlements, carried out by the Tax Administration in relation to the original self-assessment and that have been notified prior to the presentation of the complementary self-assessment, will also be entered in this box. .
If the Tax Administration has agreed to a refund as a result of the processing of the original IRNR self-assessment, the amount of the refund that has been agreed upon by the Administration prior to the presentation of the complementary self-assessment will be entered in this box, preceded by the plus sign ( +).
If the refund has not been received at the time of submission of the complementary self-assessment, this box will not be completed.
Self-assessment result (31): enter in this box the result of the operation indicated in the self-assessment:
If the result is a positive amount, it will be the amount to be entered when submitting the self-assessment.
In the event that a negative amount results, it will be the amount to be returned when submitting the self-assessment and will be entered preceded by the minus sign (-).
Examples:
Example 1: Dividends.
Dividend obtained on June 25, 2018 of 2,500 euros by an individual resident in Brazil. A 19% withholding has been made for the amount of 475 euros. The Convention to avoid double taxation sets a tax limit of 15% on the gross amount of dividends.
Calculation of the taxable base
210 R Returns (General Regime):
Full returns (5): 2,500
Deductible expenses (7): 0
Tax base (8): 2,500
Settlement:
Type of tax IRNR Law (21): 19%
Full fee (22): 475 (2,500 x 19%)
IRNR Law Quota (24): 475
Agreement Percentage (%) (25): 15%
Convention Limit (26): 375 (2,500 x 15%)
Reduction by Agreement (27): 100 (The Agreement limit is lower than the IRNR Law Quota).
Reduced full fee (28): 375
Withholdings/payments on account (29): 475
Differential fee (31): - 100 (375 - 475)
Example 2: Imputed real estate income.
A taxpayer residing in Portugal is the owner of an apartment located in Malaga, which was acquired in 2001 for 130,000 euros, expenses and taxes included, and whose cadastral value, reviewed in fiscal year 2015, amounts to 60,100 euros in fiscal year 2018. In 2018, the apartment was not leased.
The taxpayer must pay taxes as imputed income, corresponding to the year 2018, the following amount:
Calculation of the taxable base
210 I Imputed real estate income:
Tax base [4] = 60,100 x 1.1% = 661.1
Settlement:
Type of tax IRNR Law (%) [21]: 19% (19% for being an EU resident
Full fee (22): 125.60 (661.1 x 19%)
Deduction for donations (23): 0
IRNR Law Quota (22) - (23): 125.60
Reduced full fee (28): 125.60 (1)
Withholdings/payments on account (29): 0
Differential fee (31): 125.60
(1) Boxes (25), (26) and (27) are not completed because, in general, the agreements, in the case of real estate income, attribute the taxing power to the State in which they are located without setting a tax limit.
Additional
If this self-assessment is complementary to a previous one, indicate it by marking an "X" in the "Complementary self-assessment" box.
In general, if once the self-assessment has been submitted, errors or omissions are noted that have led to the realization of a lower than that which would have legally corresponded, or obtaining a refund greater than the appropriate one , the tax situation must be regularized by submitting a complementary self-assessment.
The complementary self-assessment will include all the data that should be reflected therein, incorporating, along with those correctly entered in the self-assessment originally presented, those that must be subject to new inclusion or modification.
In complementary self-assessments, box (30) must be completed and the supporting document number of the self-assessment being supplemented will be stated.
Date and signature (presentation in paper format)
In the space reserved for the date and signature of the self-assessment, both will be recorded. This self-assessment must be signed by the person carrying out the self-assessment or by their representative. If it is a single self-assessment submitted by both spouses, as the property is the subject of transfer of shared ownership by a marriage in which both spouses are non-residents, this self-assessment must be signed by both spouses.
Income type | Type |
---|---|
INCOME FROM LEASED PROPERTY | |
Income from leased or subleased properties, except for the cases indicated as type of income 35 | 01 |
Income from leased or subleased properties not subject to withholding when those obtained from several payers are grouped | 35 |
IMPUTED INCOME FROM URBAN PROPERTIES | 02 |
INCOME FROM BUSINESS ACTIVITIES | 03 |
DIVIDENDS AND OTHER INCOME DERIVED FROM PARTICIPATION IN THE OWN FUNDS OF ENTITIES | |
Dividends and other income from participation in the own funds of entities, except for the cases indicated as types of income 29 and 30 | 04 |
Dividends and participation in profits, obtained by pension funds equivalent to those regulated in the Consolidated Text of the Law on Pension Plans and Funds (Royal Legislative Decree 1/2002, of November 29), exempt under the terms of article 14.1. k) of the Non-Resident Income Tax Law | 29 |
Dividends and shares in profits, obtained by collective investment institutions regulated by Directive 2009/65/EC, of the European Parliament and of the Council, of July 13, 2009, exempt under the terms of article 14.1. l) of the Non-Resident Income Tax Law | 30 |
INTEREST AND OTHER INCOME DERIVED FROM THE TRANSFER OF OWN CAPITAL | |
Interest and other income | 05 |
Exempt | 06 |
Bonuses | 07 |
Interest and other income obtained by pension funds or collective investment institutions that have used the procedure referred to in the Third DA RIRNR, exempt in application of art. 14.1.c) of the IRNR Law | 37 |
CANONS | |
Industrial property | 08 |
Intellectual property | 09 |
Request for return through special procedure for collective management entities of intellectual property rights | 32 |
Leases of personal property, business or mine | 10 |
Know-how and technology transfers | 11 |
Other | 12 |
TECHNICAL ASSISTANCE | 13 |
INCOME FROM ARTISTIC ACTIVITIES | 14 |
INCOME FROM SPORTS ACTIVITIES | 15 |
INCOME FROM PROFESSIONAL ACTIVITIES | 16 |
INCOME FROM WORK | 17 |
PENSIONS AND LIABILITIES | 18 |
REINSURANCE | 19 |
MARITIME OR AIR NAVIGATION ENTITIES | 20 |
MANAGEMENT SUPPORT SERVICES | 21 |
OTHER INCOME | 22 |
CAPITAL GAINS | |
Of shares admitted to trading | 24 |
Collective Investment Institutions (Funds) | 25 |
Of transfers of real estate, except for the cases indicated as types of income 33 and 34 | 28 |
Transfer (by taxpayer from an EU state, or from an EEA state with effective exchange of tax information) of what was the habitual residence, exempt for reinvestment in a new habitual residence, when the reinvestment occurs before the transfer | 33 |
Transfer (by taxpayer from an EU state, or from an EEA state with effective exchange of tax information) of what was the habitual residence, exempt for reinvestment in a new habitual residence, when the reinvestment occurs after the transfer | 34 |
Prizes on certain lotteries and bets subject to the special tax (Additional Provision fifth IRNR Law), request for refund due to application of the agreement | 31 |
Of transfers of subscription rights whose exempt gain is declared through the special procedure provided for in article 18 of Order EHA/3316/2010, of December 17 | 36 |
Capital gains derived from movable property obtained by pension funds or collective investment institutions that have used the procedure referred to in the Third DA RIRNR, exempt in application of art. 14.1.c) of the IRNR Law | 38 |
Other earnings | 26 |
COMPLEMENTARY TAXATION (ARTICLE 19.2 IRNR LAW) | 27 |
BADGE | PASSWORD |
---|---|
Danish crown | 208 |
The Norwegian crown | 578 |
swedish crown | 752 |
Australian dollar | 036 |
Canadian dollar | 124 |
New Zealand Dollar | 554 |
US dollar | 840 |
Swiss franc | 756 |
Pound sterling | 826 |
Euro | 954 |
Japanese yen | 392 |
Other currencies | 999 |
Fact Sheet - Types of Liens
-
In general:
- EU residents, Iceland, Norway and, since 07-11-2021, Liechtenstein: 19%
- Rest of taxpayers: 24%
- Pensions and other similar benefits
Average rate resulting from the application of the following tax scale: Average rate = (Fee / Annual pension amount) X 100
Annual pension amount up to Euros
Tax payable Euros
Rest of pension up to Euros
Applicable rate Percentage
0 0 12,000 8 12,000 960 6,700 30 18,700 2,970 upwards 40 -
Interest and other income obtained from the transfer of own capital to third parties: 19%
-
Dividends and other returns derived from participation in an entity's own funds: 19%
-
Income derived from transfers or reimbursement of shares or participations representing the capital or assets of collective investment institutions: 19%
-
Rest of capital gains other than those included in the previous point that become evident on the occasion of transfers of assets: 19%
-
Work income received by natural persons not resident in Spanish territory under a fixed-term contract for seasonal workers, in accordance with the provisions of labor regulations: 2%
-
Income from the work of natural persons not resident in Spanish territory, provided that they are not IRPF taxpayers, who provide their services in Diplomatic Missions and Consular Representations of Spain abroad, when the application of specific rules derived from International Treaties in which Spain does not apply. be part: 8%
-
Royalties paid to an associated company resident in an EU Member State or to a permanent establishment of such a company located in another EU Member State, provided that certain requirements are met: 0%
-
Income derived from reinsurance operations: 1.5%
-
Maritime or air navigation entities residing abroad, whose ships or aircraft touch Spanish territory: 4%
-
Complementary taxation (article 19.2 IRNR Law): 19%
Form 210 - Income Tax for Non-Residents - Non-residents without permanent establishment
Payment or refund document
Note: All monetary amounts requested must be expressed in euros, entering the integer part on the left side of the corresponding boxes and the decimal part on the right side, which will consist of two digits in any case.
Filing period
The deadline for submission and, where applicable, income, depending on the type of income declared, will be:
-
Income derived from transfers of real estate : Self-assessments of income derived from transfers of real estate will be submitted, regardless of the result of the self-assessment, within three months once the period of one month has elapsed from the date of transfer (accrual date) of the real estate.
-
Imputed income from real estate properties located in Spanish territory: The deadline for presentation and payment will be the calendar year following the accrual date (December 31 of each year). In the case of telematic presentation online, the payment of the amount to be deposited may be direct debited from January 1 to December 23.
-
Other income:
-
Self-assessments with results to be entered: The deadline for presentation and payment will be the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date falls within the previous calendar quarter, except income derived from the leasing or subletting of real estate. accrued since January 1, 2024, if you choose to annually group the income accrued during the calendar year, the presentation and payment period will be the first twenty calendar days of the month of January of the year following the year of accrual.
In the case of telematic presentation online, the payment of the amount to be deposited may be direct debited from April 1 to 15, July, October or January, respectively. In the case of annual grouping of income derived from the leasing or subletting of properties, accrued from January 1, 2024, from January 1 to 15 of the year following the year of accrual
-
Zero fee self-assessments: The submission period will be from January 1 to January 20 of the year following the year in which the declared income accrues.
-
Self-assessments with results to be returned: They will be presented as of February 1 of the year following the year of accrual of the declared income and within a period of four years, counted from the end of the declaration period and payment of the withholding. This period will be applicable to all self-assessments, regardless of whether the origin of the refund derives from the internal regulation or from a Convention to avoid double taxation, even in those cases in which the Order developing the Convention establishes a shorter period. . The deadline for filing the self-assessment will be understood to conclude on the date it is filed.
-
Person performing self-assessment
"NIF": The tax identification number (NIF) assigned in Spain of the person who performs the self-assessment will be entered.
“Surname and first name, company name or name”:
-
For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
-
For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
Accrual
Income is considered to be accrued when:
- The returns, when they become due or on the collection date if earlier.
- Income imputed to natural persons who own urban real estate, on the last day of the calendar year.
- Patrimonial gains, when the patrimonial alteration takes place. In the case of transfers of real estate, the date on which the transfer was made will be indicated.
In the case of a refund request due to the application of an agreement relating to the Special Tax on prizes from certain lotteries and bets, the accrual corresponding to the Special Tax will be indicated. The Special Tax accrues at the time the prize is satisfied or paid.
Group:
It is allowed to group several incomes obtained by the same taxpayer, as long as they correspond to the same type of income code, come from the same payer and the same type of taxation applies to them. If such income also derives from an asset or right, it must come from the same asset or right. However, in the case of income from leased or sublet properties not subject to withholding, these can be grouped, applying the same requirements except with regard to income from the same payer, however, when property income from several payers is declared on a grouped basis, it is necessary to state the specific income type code: 35.
Under no circumstances may Grouped income offset one another.
If it is a self-assessment with results to be entered, mark an In the "period/year" box, the calendar quarter (Q1, Q2, Q3 or Q4) and the fiscal year to which the self-assessment refers will be indicated.
If it is a zero-rate self-assessment, with results to be returned or deposited, in the case of income, accrued since 2024, from property leases, mark an X in this box when you choose to group the income accrued during the calendar year. In the "period/year" box, "0A", zero A, and the fiscal year to which the self-assessment refers will be indicated.
Accrual date: When this self-assessment is used to declare imputed income from urban real estate, income derived from transfers of real estate or any other income separately, enter the date of accrual of the declared income, in "day/month/year" format.
Self-assessment result
The result of the self-assessment carried out will be recorded (box (31)). If there is an amount to be returned, it will be entered preceded by the minus sign (-).
Deposit
Amount: When the result of the self-assessment is to be entered (box [31]), the resulting amount will be recorded in this box.
Refund
Amount: When the result of the self-assessment is to be returned (box [31]), the resulting amount will be recorded in this box.
Refunds will be made by transfer to the bank account indicated in the deposit/return document and whose ownership may be one of the following:
- That of the person who performs the self-assessment. However, in the event that the self-assessment is carried out by the taxpayer's representative, he/she may only be the owner of the refund bank account if he/she is the authorized legal representative of the taxpayer.
- That of the taxpayer himself.
If the owner of the refund bank account is one of the people who carries out the self-assessment, either as jointly responsible, as retainer or as an authorized legal representative, the bank account must be opened in Spain. However, if the owner of the refund account is the taxpayer himself, the account may be opened in a bank in Spain or abroad.
When the refund is made by transfer, the bank account to which it must be made must be identified.
"Return Waiver" : If you waive the return, an X will be indicated in this box.
No deposit or refund
When there is no amount to be deposited or returned, an X will be marked in the “zero fee” box.
Date and signature (presentation in paper format)
In the space reserved for the date and signature, both will be recorded.
This document must be signed by the person carrying out the self-assessment or by their representative.
If it is a single self-assessment submitted by both spouses, as the property is the subject of transfer of shared ownership by a marriage in which both spouses are non-residents, this self-assessment must be signed by both spouses.
Forms of presentation of model 210
The presentation can be done electronically via the Internet, or in paper format.
Presentation in paper format (pre-declaration)
The self-assessment can be submitted in paper format, generated by printing the previously completed form on the Tax Agency's internet portal (https://sede.agenciatributaria.gob.es). The route is: Home/ All procedures/Taxes and fees/Non-resident income tax/Form 210/ Pre-declaration
If the person who performs the self-assessment is the taxpayer and does not have a Tax Identification Number (NIF), next to the "NIF" field of the pre-declaration form, a button has been enabled to obtain an identification code that links to a procedure that allows the self-assignment of an identification code that will be loaded in the "NIF" field.
A copy of the self-assessment form will be obtained, which will not need to be presented, as well as copies of the deposit/return document. The copy for the collaborating entity/Administration of the entry/return document will be the one used to carry out the presentation, along with the corresponding documentation.
1. Presentation from Spain
Depending on the result of the self-assessment, the deposit/return document and the documentation that may be attached will be presented in the following places:
Self-assessment with result to be entered: The presentation and payment will be made in any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Union) located in Spanish territory. In general, once the self-assessment has been submitted to the collaborating entity, it should not be enveloped or sent to the State Tax Administration Agency.
When documentation must be accompanied, the concept of NON-RESIDENT INCOME TAX and the proof number of the income document that appears in the self-assessment will be stated in it and may be presented in the in-person registry of the competent Tax Agency Office or Administrations dependent on it or on the Central Delegation of Large Taxpayers or the corresponding Management Units of Large Companies, regarding self-assessments carried out by taxpayers assigned to them, or in the forms provided for in article 16.4 of the Law 39/2015, of October 1, of the Common Administrative Procedure of Public Administrations.
Self-assessment to be returned or zero fee: The presentation will be made, in person or by certified mail, at the Delegation of the competent Tax Agency (See DELEGATION OR UNIT section), or Administrations dependent on it, or at the Central Delegation of Large Taxpayers or in the Large Taxpayer Management Units. Corresponding companies, in terms of those carried out by taxpayers assigned to them.
However, if the taxpayer performs the self-assessment and has been assigned an identification code when completing the form on the Tax Agency's website and, furthermore, there is no representative or address for notification purposes in the self-assessment. in Spanish territory, it will be presented, in person or by certified mail, at the National Tax Management Office (Tax Agency. Department of Tax Management. National Tax Management Office. IRNR model 210. C/ Lérida 32-34 [General Registry]; 28020-Madrid).
Delegation or Unit: The self-assessments will be presented to the Delegation of the State Tax Administration Agency, or Administrations dependent on it, in accordance with the following rules:
- In the case of real estate income, imputed income from urban real estate, or income derived from the transfer of real estate: that corresponding to the location of the property.
- In the remaining cases:
-
If the self-assessment is carried out by a representative: the Delegation corresponding to the tax domicile of the representative.
-
If the self-assessment is carried out by a jointly responsible party: the Delegation corresponding to the tax domicile of said jointly responsible party.
-
If it is a self-assessment with a refund request made by a subject obliged to withhold: the Delegation of the tax domicile of said obligor.
-
If the self-assessment is carried out by the taxpayer himself: the Delegation of the tax domicile of your representative. In the absence of a representative:
-
1) Regarding returns: that corresponding to the tax domicile of the payer.
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2) In the case of capital gains, if they are subject to withholding, the amount corresponding to the tax domicile of the person obliged to withhold; If they are not, the one that corresponds to the tax domicile of the depositary or manager of the assets or rights or, failing that, the Delegation of the State Tax Administration Agency in Madrid.
However, they will be presented to the Central Delegation of Large Taxpayers and the Management Units of Large Companies when they are self-assessments carried out by taxpayers assigned to them or when they are self-assessments carried out by taxpayers and, in application of the provisions of previous sections, the representative, the jointly responsible party or the withholder who determines the jurisdiction is a taxpayer assigned to that Delegation or Units.
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2. Presentation from abroad
Depending on the result of the self-assessment, the presentation may be made from abroad as indicated below:
Self-assessment with result to be entered: You can submit the self-assessment and pay the resulting tax debt through a transfer made from abroad.
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. Payment by transfer from accounts opened in AEAT collaborating entities is not accepted.
The new procedure consists of the following:
The pre-declaration form of model 210 is completed at the AEAT electronic headquarters.
When completing the form, the following points must be taken into account:
- The taxpayer must be listed as the person carrying out the self-assessment.
- It will be necessary to enter the taxpayer's NIF. If you do not have it, you must obtain an Identification Code through the option provided within the form itself.
- In the type of declaration you must choose "To be entered by bank transfer from abroad."
When the pre-declaration is generated, the system provides the taxpayer with the identifying data of the AEAT-owned 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.
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, the taxpayer may obtain proof of payment at the Electronic Office.
In general, the self-assessment should not be enveloped or sent to the State Tax Administration Agency.
The documentation that, if applicable, must be attached will be sent, together with the copy for the collaborating entity/Administration of the payment/return document, in an ordinary envelope addressed to the National Tax Management Office. 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).
Self-assessments to be returned or zero fee: The presentation may be made by sending by certified mail the income/return document generated by completing the form on the Tax Agency's internet portal, as well as the appropriate documentation, in an ordinary envelope addressed to the Delegation or Unit. competent (See DELEGATION OR UNIT section).
If it is a self-assessment carried out by a taxpayer who has been assigned an identification code when completing the form and, in addition, a representative or address for notification purposes in Spanish territory does not appear on the self-assessment, the envelope will be addressed to the National Tax Management Office (Tax Agency. Department of Tax Management. National Tax Management Office. IRNR model 210; C/ Lérida 32-34 [General Registry] 28020-Madrid).
Telematic presentation over the internet
The presentation of the model, as well as the appropriate documentation, can be done electronically over the Internet, with an electronic signature certificate accepted by the Tax Agency and, in the case of natural persons, the presentation can also be made through the Cl@ve system. To do this, you must complete and transmit some forms available at the electronic headquarters of the Tax Agency (https://sede.agenciatributaria.gob.es). The route is: Home/ All procedures/Taxes and fees/Non-Resident Income Tax/Form 210/ Presentations.
Social collaboration: Persons or entities authorized to submit declarations electronically on behalf of third parties may make use of this power with respect to forms 210. The electronic certificate of the social collaborator will be required.
Power: By delivering a power of attorney to the offices of the Tax Agency, a person or entity can be empowered to submit the declaration models referred to in this section electronically. Said presentation will require the use of the agent's electronic certificate.
Self-assessment with result to be entered: The presentation and deposit can be made by depositing in a collaborating banking entity located in Spain; by direct debit of the income into a bank account or by bank transfer from abroad.
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Entry into a collaborating banking entity located in Spain
Before transmitting the self-assessment, you must establish communication with a collaborating banking entity in the collection management, electronically or by going to its offices, to make the deposit and obtain a NRC (Complete Reference Number), which you must also submit to the submit the self-assessment.
The e-Office offers the possibility of obtaining an NRC through its payment gateway via payment on account or with a card. You must use the "Make payment (Obtain NRC)" button enabled on the form to submit the declaration when selecting the payment method “To be entered”.
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Direct debit of the deposit into a bank account
With the exception of self-assessments corresponding to income derived from transfers of real estate, in the case of electronic presentation, the payment of debts resulting from self-assessments can be direct debited 210.
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.
Direct debits can be ordered in accounts opened in collaborating banking entities in the collection management in Spain and, from February 1, 2024, in accounts opened in non-collaborating entities of the SEPA Zone (the SEPA Zone is the one formed by the thirty-six following countries: the twenty-seven Member States of the European Union, Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, United Kingdom and Vatican City State).
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Bank transfer from abroad
As long as the accrual corresponds to the year 2019 or later, the self-assessment may be submitted and the resulting tax debt paid through a transfer made from abroad.
Previously, the self-assessment must be submitted electronically by choosing 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, the Payment Identifier will be included in the “Transfer Concept” field.
Transfers, which must be made in euros, are made to an “AEAT Transfer Account” account that will be opened by collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened in a collaborating entity. .
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.
Once the above requirements have been met, the taxpayer may obtain proof of payment at the Electronic Office.
Self-assessment to be returned or zero fee: The presentation of the model, as well as the applicable documentation, can be done electronically over the Internet by completing a form available at the Tax Agency's electronic headquarters.