Instructions
Model 213 - IRNR - Special Tax on Real Estate of Non-Resident Entities
Self-assessment / Income document
Tax Agency - Telephone: 91 554 87 70 / 901 33 55 33
https://sede.agenciatributaria.gob.es
Note: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.
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 to the Regulations of said Tax, approved by the sole article of Royal Decree 1776/2004, of July 30 ( BOE of August 5).
Obligation to report
Entities resident in a country or territory that is considered tax haven are understood to references to the definition of non cooperative jurisdiction, and that own or possess in Spain, by any title, real estate or real rights of enjoyment or use thereof, as referred to in Article 40 of the Tax Law are required to file self- .
However, foreign States and Public Institutions and International Organizations will not be required to submit this self-assessment.
The following forms must be completed:
- the self-assessment/admission document
- the relationship of real estate
Non-cooperative jurisdiction (Tax haven):
Regulations: First and tenth Additional Provision and second transitional provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud (as amended by Law 11/2021, of July 9, on measures for the prevention and fight against tax fraud, with effect from July 11, 2021).
In line with new international parameters, the term tax havens is adapted to that of non-cooperative jurisdictions . References in the regulations to tax havens, to countries or territories with which there is no effective exchange of information, or with no or low taxation shall be understood as being made to the definition of non-cooperative jurisdiction and regulatory references made to States with which there is an effective exchange of tax information or in tax matters, shall be understood as being made to States with which there are regulations on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax, which is applicable.
## Countries and territories, as well as harmful tax regimes, that are determined by Ministerial Order in accordance with pre-established criteria, will be considered non-cooperative jurisdictions.
The list of countries and territories that are considered non-cooperative jurisdictions may be updated based on the following criteria:
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On fiscal transparency:
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The existence with said country or territory of regulations on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax Law, which is applicable
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Compliance with an effective exchange of tax information with Spain.
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The result of the peer reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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The effective exchange of information relating to the beneficial owner, as defined in the terms of Spanish regulations on the prevention of money laundering and terrorist financing.
For the purposes of this letter a), effective exchange of information means the application of the regulations on mutual assistance in matters of exchange of tax information in accordance with the terms of reference approved by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
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That facilitate the celebration or existence of extraterritorial instruments or companies, aimed at attracting benefits that do not reflect real economic activity in said countries or territories.
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The existence of low or no taxation.
Low taxation exists when the country or territory in question applies an effective tax rate that is considerably lower, including the zero rate, than that required in Spain for a tax identical or similar to Personal Income Tax, Corporate Tax or Non-Resident Income Tax.
There is no taxation when the country or territory in question does not apply a tax identical or similar to the Personal Income Tax, the Corporate Tax or the Non-Resident Income Tax, as applicable.
Taxes whose purpose is to tax income, even partially, will be considered identical or similar taxes, regardless of whether the object of the tax is the income itself, the revenue or any other indicative element thereof.
The list of harmful tax regimes that are considered non-cooperative jurisdictions may be updated based on the criteria of the Code of Conduct on Business Taxation of the European Union or the Forum on Harmful Tax Regimes of the OECD .
With respect to those countries or territories that are considered non-cooperative jurisdictions with which Spain has signed an agreement to avoid double taxation that is in force, the tax regulations related to non-cooperative jurisdictions will also apply, to the extent that they are not contrary to the provisions of said agreement.
Until the countries or territories that are considered non-cooperative jurisdictions are determined by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, will be considered as such.
Since February 2, 2003, the date of entry into force of Royal Decree 116/2003, of January 31, a provision was incorporated into Royal Decree 1080/1991 according to which those countries or territories that sign with Spain an agreement to avoid international double taxation with an information exchange clause or an agreement on the exchange of information in tax matters that expressly establishes that they cease to have such consideration, from the moment in which these agreements or conventions are applied, will no longer be considered non-cooperative jurisdictions.
The countries or territories referred to in the previous paragraph will once again be considered tax havens from the moment such conventions or agreements cease to apply.
Based on the above paragraphs, the following territories have been removed from the original list: Principality of Andorra, Netherlands Antilles, Aruba, Republic of Cyprus, United Arab Emirates, Hong Kong, The Bahamas, Barbados, Jamaica, Republic of Malta, Republic of Trinidad and Tobago, Grand Duchy of Luxembourg, Sultanate of Oman, Republic of Panama, Republic of San Marino and Republic of Singapore (See Annex IV of the Non-Resident Taxation Manual Tax Agency: Appendix IV. Non-cooperative jurisdictions )
Consequently, the current list of territories, with the modifications derived from and arising from the provisions of Royal Decree 116/2003, will continue to apply until a new list of countries and territories with the consideration of non-cooperative jurisdiction is approved by Ministerial Order.
As of the date of preparation of these instructions (5-10-2022) the list of countries and territories that are considered non-cooperative jurisdictions with the modifications derived from the provisions of Royal Decree 116/2003, is as follows:
Country or territory / Code
Competent delegation
As a general rule, the self-assessment will be submitted separately for each property to the Delegation or Administration of the AEAT in whose territorial area the property is located.
However, if an entity owns several properties located within the territorial scope of the same Delegation of the AEAT it will submit a single comprehensive self-assessment for them, specifying each of them separately on the "list of properties" sheet.
Filing period
The deadline for filing self-assessments is of the month of January following the accrual date of the Special Tax, which is December 31 of each year. In case of electronic submission via the Internet, the payment of the amount to be paid can be from the 1st to the 25th of January.
Entity subject to tax
"NIF in the country of residence": If the entity has a tax identification number assigned in its country or territory of residence, it will be entered in this box.
"Tax residence: Country Code": s the code of the country or territory of tax residence of the entity will be entered, according to the country codes listed in the attached sheet.
"Nationality": In this section your nationality will be indicated.
"Address in the country of residence": The address details in the country of residence that apply must be completed, taking into account the specific instructions indicated below.
"Address" (49): The address corresponding to the domicile in the country of residence will be recorded: type of road (street, square, avenue, highway, etc.), name of the public road, house number, or, where applicable, kilometer point, etc.
"Additional address information" (50): If applicable, any additional data necessary for the complete identification of the address will be recorded.
"Population/city" (51): The name of the town or city in which the address is located will be recorded.
" Postal Code (ZIP)" (53): the postal code corresponding to the address will be recorded.
"Province/Region/State" (54): When necessary for correct identification of the address of the residence, the name of the Province, Region, State, Department or any other political or administrative subdivision where the address is located shall be recorded.
"Country code" (56): The country or territory code corresponding to the address must be completed, according to the country or territory codes listed on the attached sheet.
"Landline and mobile phones" (57) and (58) : In order to expedite the resolution of any incidents that may arise during the processing of the self-assessment, enter in boxes (57) and (58) the telephone numbers, landline and mobile, where you can be most easily reached on working days and hours.
Accrual
Indicate the accrual year to which the self-assessment corresponds.
Representative of the taxpayer or, where applicable, address for notification purposes in Spanish territory
If the entity has appointed a representative before the Tax Authority, domiciled in Spanish territory, in relation to its obligations under this Tax, this will be stated in this section.
In the absence of a representative, if the entity has a registered office in Spanish territory, it may communicate this 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 recorded.
“F/J”: Enter an F if the representative is a natural person and a J if it is a legal person or entity.
“Last name and first name, company name or denomination”:
"Representative of the entity" : Please mark an X in this box when using this section to enter the representative's information.
"Address" : The relevant address details will be completed, taking into account the specific instructions indicated below.
Exemptions
Article 42 of the Tax Law establishes that the Special Tax will not be payable in certain cases. In these cases, the entity to which one of these exemption causes applies will mark an X in the appropriate box (causes numbers 1 and 4 are not applicable under the current regulations).
2) Entities that carry out in Spain, on a continuous or habitual basis, economic operations that are distinguishable from the simple ownership or leasing of real estate in accordance with the terms of article 20.2 of the Tax Regulations.
3) Companies listed on officially recognized secondary securities markets. This case will also apply when the property is held indirectly via a company with a right to the application of a Double Taxation Agreement with an information exchange clause.
Settlement
Tax base (01): The sum of the values of the properties located within the same Delegation of the AEAT will be recorded (See the "value" section of the "list of properties" sheet).
Tax rate (%) (02): It's 3 percent.
Share (03): It will be calculated by applying the tax rate (3 percent) to the taxable base.
Reduction percentage (04): Not applicable. Zero will be recorded.
Reduction of the fee (05): Not applicable. Zero will be recorded.
Special Tax Rate (06): It matches what is indicated in box 03.
Result to be entered from previous self-assessments for the same concept and fiscal year (07): The amount must be entered in this box.
corresponding to previous self-assessments for the same concept and fiscal year, exclusively in the case of a supplementary self-assessment.
Result to enter (08): The amount corresponding to the subtraction of boxes (06) and (07) must be entered in this box.
Negative
When there is no amount to be paid, because it is an exempt entity, an X will be marked in the "zero quota" box.
Additional
Mark with an "X" if the self-assessment is complementary to a previous one for the same concept and fiscal year.
In this case, the identification voucher number of the previous self-assessment will be entered.
As a general rule, if once the self-assessment has been submitted, errors or omissions are noted that have led to the realization of a payment.
lower than than what would have legally corresponded, the tax situation must be regularized by submitting a supplementary self-assessment.
The supplementary self-assessment will include all the data that must be reflected therein, incorporating, together with the corresponding data entered in the originally submitted self-assessment, those that must be subject to new inclusion or modification.
In the supplementary self-assessments, box (07) must be completed.
Date and signature
Presentation in paper format:Both must be stated in the space reserved for the date and signature of the self-assessment. This self-assessment must be signed by a representative of the entity.
Forms of presentation of model 213
The presentation can be made telematically via the internet, or in paper format.
a) 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 213/ Form 213 Form for submission (Pre-declaration)
Form 213 (agenciatributaria.gob.es)
Copies of form 213 will be obtained “for the non-resident entity” and “for the collaborating entity/administration”.
Depending on the result of the self-assessment, they will be presented in the following places:
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Self-assessment with result to be entered: The presentation and payment will be made at any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Cooperative) located in Spanish territory. Once the self-assessment has been submitted to the collaborating entity, it should not be put in an envelope or sent to the State Tax Administration Agency. Once payment has been made, the copy "for the non-resident entity" will be returned to the declarant.
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Negative self-assessment (zero rate) : In these cases, the self-assessment must be submitted to the Administration or Delegation in whose territorial area the properties are located, by personal delivery or by certified mail.
b) Telematic submission via the Internet
The model can be submitted electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency. To do this, you must complete and transmit some forms available on 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 213/ Presentation
Tax Agency: Form 213. IRNR. Special tax on real estate of non-resident entities .
Social collaboration: Persons or entities authorised to submit declarations electronically on behalf of third parties may make use of this right with respect to Form 213. The electronic certificate of the social collaborator will be required.
Empowerment: By delivering a power of attorney to the offices of the Tax Agency, a person or entity may be empowered to electronically submit the declaration forms referred to in this section. Such presentation will require the use of the electronic certificate of the representative.
Depending on the result of the self-assessment, the procedure will be as follows:
Self-assessment with result to be entered:
The presentation and payment can be made by depositing into a collaborating bank located in Spain; by direct debit of the income into a bank account or by bank transfer from abroad.
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Deposit in a collaborating bank located in Spain
Before submitting the self-assessment, you must establish communication with a bank that collaborates in the collection process, electronically or by visiting its offices, to make the payment and obtain a NRC (Complete Reference Number), which you must also include when submitting the self-assessment.
The Electronic Office offers the possibility of obtaining a NRC through its payment gateway by direct debit or card charge. The "Make payment (Obtain NRC)" button enabled in the form for submitting the declaration must be used when selecting the "To be entered" payment method.
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Direct deposit of income into a bank account
In the case of electronic submission, the payment of the debts resulting from self-assessments 213 can be domiciled, from day 1 to the 25 of the month of January .
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Bank transfer from abroad
As long as the accrual corresponds to the 2019 fiscal year or later, the self-assessment may be submitted and the resulting tax debt may be paid by means of a transfer made from abroad.
Beforehand, the self-assessment must be submitted electronically, choosing the payment method “Acknowledgement of debt and payment by transfer”.
The AEAT recovers the data from the previous electronic submission of the self-assessment except for the one referring to the IBAN / code (or, where appropriate, 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 “Transfer Concept” field will include ONLY AND EXCLUSIVELY the Payment Identifier, without recording any other additional data.
Transfers, which must be made in euros, are made to an account “Transfer account of AEAT ” 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 a collaborating entity.
The 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 . In addition, once the income received has been identified, the amount must be entered into the corresponding restricted account.
If it is not possible to identify the data of the received transfer, 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 the sender being responsible for any costs and commissions that may arise.
For tax collection purposes, the payment to the Treasury is considered to occur on the date of payment into 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 from the Electronic Office.
Negative self-assessment (zero rate):
The model can be submitted electronically via the Internet by completing a form available on the Tax Agency's electronic office.
Model 213 - List of properties
The situation data of the properties located in the territorial area of each Delegation of the State Tax Administration Agency will be recorded.
Note: If the entity owns or possesses real estate or real rights thereto in several Delegations, a self-assessment 213 will be submitted in each Delegation.
Note: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.
Identification data of the self-assessment
"NIF": The tax identification number ( NIF ) of the entity submitting the self-assessment must be entered.
"Company name or denomination": The company name or denomination will be recorded.
"Receipt number": The self-assessment receipt number will be recorded.
Property
Please indicate the property details and its sequential numbering within the list of properties.
See instructions regarding the "address" in the "Representative" section of the self-assessment form.
Cadastral reference (60): the cadastral reference of the property must be stated. This information appears on the Property Tax (IBI) receipt. The cadastral reference can also be obtained from the Cadastre's electronic headquarters, at the electronic address " http://www.sedecatastro.gob.es ", or by calling the Cadastre Hotline (telephone 902 37 36 35).
Value : The cadastral value will be recorded. If there is no cadastral value, the value determined in accordance with the provisions applicable to the Wealth Tax will be used. This value is the taxable base of the Special Tax.