Model 216 instructions. Presentation of fiscal year 2024 and beyond
Non-Resident Income Tax Non-residents without permanent establishment
Income obtained without permanent establishment
Withholdings and payments on account (declaration - income document)
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) and to the Regulations of said Tax approved by Royal Decree 1776/2004, of July 30 (BOE of August 5).
The instructions for completion have been prepared taking into account the regulations in force since January 1, 2024.
Forced
One .- This model must be used by subjects required to withhold or make payments on account of income obtained without the mediation of a permanent establishment by taxpayers of the Non-Resident Income Tax, except for subjects required to withhold or make payments on account of transfers and reimbursements of shares or participations representing the capital or assets of collective investment institutions and those required to withhold or make payments on account of prizes from certain lotteries and bets.
The subjects required 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 involving financial assets and in the transfer of State Debt securities, those subjects obliged to withhold or pay on account must make a withholding or payment 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 them into the account.
Two .- Form 216 will also be used by the aforementioned obligated parties in cases where, in accordance with the provisions of section 4 of article 31 of the Tax Law, it is not appropriate to make a withholding or payment 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 incomes will not be taken into account for the purposes of the provisions in 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, on Personal Income Tax and partial modification of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax.
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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 issue or transmission of the securities.
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The returns 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 with foreign countries.
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Interest on State and Autonomous Community Debt in Notes, subject to a special procedure for payment thereof or return of withholdings.
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Income exempt from the obligation to withhold and pay 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 Income 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, based on the calculation basis defined in article 13 of the Tax Regulations. If a Double Taxation Agreement is applicable, the tax limits or exemptions established therein shall be determined taking into account.
Attention : Purchasers of real estate from non-residents without a permanent establishment, in order to make the withholding referred to in section 2 of article 25 of the Tax Law, will not use this model, but rather the specific one existing for this purpose (model 211).
Accrual
Box 01 Exercise. The four digits of the year corresponding to the period for which this declaration is made shall be entered.
Box 02 Period.If it is a quarterly declaration:
| 1T: 1.is Quarter | 2T: 2nd Quarter | 3T: 3.is 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 recorded.
Box 04 Last name 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 must be entered in this order. For legal persons and entities under an income attribution regime, the full company name must be entered, without the logo. This field must not contain a trading name.
Settlement
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Income subject to withholding/payment on account:
New , for income accrued from 2024 , the amount corresponding to dividends and other income from participation in the equity of entities and the amount corresponding to other income must be broken down from the total amount of withholdings and payments on account.
Dividends and other income from participation in the equity of entities:
Other income:
Totals:
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Income not subject to withholding/payment on account:
Dividends and other income from participation in the equity of entities:
Other income:
Totals :
Box 20 Results to be entered from previous declarations for the same concept, fiscal year and period. The amount corresponding to previous declarations for the same concept, fiscal year and period must be entered in this box, exclusively in the case of a supplementary 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 recorded in box 21 is an amount to be paid, its amount will be transferred to key “I”, also marking the box corresponding to the payment method. If the payment is made by direct debit or bank transfer, fill in the complete details of the direct debit account (IBAN code) of the Collaborating Entity or those of an account opened in a non-collaborating entity of the Single Euro Payments Area (SEPA Zone). In the latter case, payment must be made through the intermediation of a collaborating entity in the collection management service.
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 to an account opened in a non-collaborating entity in the SEPA Zone, it will be adjusted to the provisions of article 5 bis of Order EHA/1658/2009, of June 12.
Tax return showing overpayment
If the declaration includes only income not subject to withholding or advance payment and, therefore, the total amount of withholdings and advance payments (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 a previous declaration corresponding to the same concept, fiscal year and period. In this case, the supporting document number indicating the previous declaration will be entered.
Forms of filing
The submission will be made electronically, through the Electronic Office 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.