Instructions model 216. Presentation for fiscal year 2024 and following
Income Tax of Non-Residents Non-residents without permanent establishment
Income obtained without permanent establishment
Withholdings and payments on account (declaration - income document)
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, of March 5 (BOE of March 12). March) and the Regulation of said Tax approved by Royal Decree 1776/2004, of July 30 (BOE of August 5).
The completion instructions have been prepared taking into account the regulations in force since January 1, 2024.
Forced
One .- This model must be used by subjects obliged to withhold or make payment on account on income obtained without the mediation of a permanent establishment by non-resident Income Tax taxpayers, except the subjects obliged to retain or pay on account in the transfers and redemptions of shares or participations representing the capital or assets of collective investment institutions and those obliged to retain or pay on account the prizes of certain lotteries and bets.
The subjects obliged to use this model, in accordance with the provisions of article 11 of the Tax Regulations, are the following:
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The subjects referred to in section 1 of article 31 of the Tax Law.
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In operations on financial assets and in the transfer of State Debt securities, subjects obliged to retain or deposit on account must practice retention or deposit on account in accordance with the provisions of article 76.2, paragraphs b) and c), of the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30.
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In the case of prizes, the person or entity that pays them will be obliged to retain or pay into the account.
Two .- Form 216 will also be used by the aforementioned taxpayers in cases in which, in accordance with the provisions of section 4 of article 31 of the Tax Law, it is not appropriate practice withholding or deposit on account. In these cases, the number and amount of income not subject to withholding or payment on account in the period to which the declaration refers will be indicated.
Three .- However, the following income will not be taken into account for the purposes of the provisions of the previous paragraph:
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The income referred to in article 14.1.a) of the Tax Law except the income from work in kind mentioned in section 3 of article 42 of Law 35/2006, of November 28, of the Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth.
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Income derived from securities issued in Spain by non-resident individuals or entities without the mediation of a permanent establishment, regardless of the place of residence of the financial institutions that act as payment agents or mediate in the issuance or transmission of the securities.
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The income from non-resident accounts paid to taxpayers for this Tax, without a permanent establishment located in Spanish territory, by the Bank of Spain or by the registered entities referred to in the regulations on economic transactions abroad.
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The interest on the Debt of the State and the Autonomous Communities in Entries, subject to a special procedure for payment thereof or return of withholdings.
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Income excepted from the obligation to withhold and deposit on account listed in section 3 of article 10 of the Tax Regulations.
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The income referred to in article 118.1.c) of the consolidated text of the Corporate Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
Four .- Determination of withholding or payment on account. In determining the withholding or payment on account, the tax rates established in article 25 of the Tax Law will be applied, depending on the type of income, on the calculation basis defined in article 13 of the Tax Regulations. If a Convention to avoid double taxation is applicable, it will be determined taking into account the taxation limits or exemptions established therein.
Attention : The purchasers of real estate from non-residents without permanent establishment, to practice the withholding referred to in section 2 of article 25 of the Tax Law, will not use this model, but the specific one existing for this purpose (model 211).
Accrual
Box 01 Exercise. The four figures of the year to which the period for which this declaration is made corresponds will be entered.
Box 02 Period.If it is a quarterly declaration:
1T: 1.er Quarter | 2T: 2nd Quarter | 3T: 3.er Quarter | 4T: 4th Quarter |
If it is a monthly declaration (large companies):
01: January | 02: February | 03: March | 04: April |
05: May | 06: June | 07: July | 08: August |
09: September | 10: October | 11: November | 12: December |
Identification
Box 03 NIF . The NIF of the declarant will be entered.
Box 04 Surname and first name or company name . If it is a natural person, the first surname and, where applicable, the second surname and the full name will necessarily be entered in this order. For legal persons and entities under the income attribution regime, the complete company name will be entered, without anagram. This field must not contain a trading name.
Settlement
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Income subject to withholding/payment on account:
As a novelty , for income accrued since 2024 , the corresponding dividends and other participation income must be broken down from the total amount of withholdings and payments on account in own funds of entities and that corresponding to other income.
Dividends and other income from participation in entities' own funds:
Other income:
Totals:
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Income not subject to withholding/payment on account:
Dividends and other income from participation in entities' own funds:
Other income:
Totals :
Box 20 Results to be entered from previous declarations for the same concept, year and period. The amount corresponding to previous declarations, for the same concept, year and period, must be entered in this box, exclusively in the case of a complementary declaration.
Box 21 Result to enter. The amount corresponding to the subtraction of boxes 13 and 20 must be entered in this box.
"Income" section
If the result entered in box 21 is an amount to be entered, its amount will be transferred to code “I”, also marking the box corresponding to the payment method. If the payment is made through account debit or direct debit, complete the complete details of the debit account (IBAN Code) of the Collaborating Entity or those of an account opened in a non-collaborating entity of the Single Payments Zone in Euros (SEPA Zone). In the latter case, payment must be made through intermediation in the service of an entity collaborating in the collection management.
The procedure for proceeding with the payment of the amount resulting from the self-assessment will be as established in Order HAP/2194/2013, of 22 November (Articles 4 and 6 to 9), regulating the procedures and general conditions for the filing of certain self-assessments and informative tax returns (Official State Gazette of 26 December). If the direct debit is made in an account opened in a non-collaborating entity in the SEPA Zone, it will comply with the provisions of article 5 bis of Order EHA/1658/2009, of June 12.
Tax return showing overpayment
In the event that the declaration exclusively includes income not subject to withholding or deposit on account and, therefore, the total amount of withholdings and deposits on account (box 13) is equal to zero, you must mark an "X" in the box indicated for this purpose.
Additional
Mark with an X if the declaration is complementary to another previous declaration corresponding to the same concept, fiscal year and period. In this case, the indicative supporting document number of the previous declaration will be entered.
Forms of filing
The presentation will be made electronically, through the Electronic Headquarters of the Tax Agency using Cl@ve Móvil, electronic certificate or DNIe.
Filing period
Quarterly statement: during the first twenty calendar days of the months of April, July, October and January, for the withholdings and payments on account that correspond to the immediately preceding calendar quarter.
Monthly declaration (large companies): during the first twenty calendar days of the month following the corresponding monthly declaration period.