Instructions model 216. Presentation for fiscal years 2018 to 2023
Income Tax of Non-Residents Non-residents without permanent establishment
Income obtained without permanent establishment
Withholdings and deposits 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).
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:
- The subjects referred to in section 1 of article 31 of the Tax Law.
- 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.
- In the case of prizes, the person or entity that satisfies
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, for the purposes of the provisions of the previous paragraph, the following income will not be taken into account:
- The income referred to in article 14.1.a) of the Tax Law.
- 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.
- 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.
- 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.
- Income excepted from the obligation to withhold and deposit on account listed in section 3 of article 10 of the Tax Regulations.
- 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.
Note: 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
Exercise.- The last four figures of the year to which the period for which this declaration is made
corresponds.
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 |
Settlement
I. Income subject to withholding/payment on account:
Box 01 Number of incomes: The total number of income on which the declarant has been obliged to withhold or make payment on account in the month or quarter object of the declaration must be entered.
Box 02 Basis of withholdings and deposits on account: The total sum of the withholding or deposit bases corresponding to the income declared in box 01 will be entered.
Box 03 Withholdings and deposits on account: The total amount of withholdings and payments on account corresponding to the income declared in box 01 will be entered.
II. Income not subject to withholding/payment on account:
Box 04 Number of incomes: The total number of income subject to tax excepted from withholding or payment on account must be entered, in accordance with the provisions of points 2 and 3 of article 2 of the Order that approves this model (these points are included in the "Obligated" section. of these instructions as sections Two and Three).
Box 05 Amount of income: The total amount of the income that has been declared will be entered in box 04.
Box 06 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, year and period, must be entered in this box, exclusively in the case of a complementary declaration.
Box 07 Result to enter: The amount corresponding to the subtraction of boxes 03 and 06 must be entered in this box.
Tax return showing overpayment
In the event that the declaration exclusively includes income not subject to withholding or deposit on account and, therefore, the amount of withholdings and deposits on account (box 03) 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
Self-assessments whose settlement period begins on or after January 1, 2015: The presentation will be made electronically, through the internet:
- with a recognized electronic certificate that is admissible for the Tax Agency, or
- without electronic certificate, through the PIN24H Code system.
The electronic presentation through the Internet with a signature system with an access code in a prior registration as a user (PIN24H Password) can only be used by natural persons, excluding taxpayers assigned to the Central Delegation of Large Taxpayers or some of the Large Business Management Units of the Special Delegations of the Tax Agency.
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.