Model 216 instructions. Presentation of exercises 2018 to 2023

Non-Resident Income Tax Non-residents without permanent establishment

Income obtained without permanent establishment

Withholdings and payments on account declaration-Payment 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).

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:

1. The subjects referred to in section 1 of article 31 of the Tax Law. 
2. 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. 
3. In the case of prizes, the person or entity that
   them will be required 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:

1. The income referred to in article 14.1.a) of the Tax Law.
2. 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.
3. 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. 
4. Interest on State and Autonomous Community Debt in Notes, subject to a special procedure for payment thereof or return of withholdings.
5. Income exempt from the obligation to withhold and pay on account listed in section 3 of article 10 of the Tax Regulations.
6. 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
it will be determined taking into account the tax limits or exemptions established therein.

Note: 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 

Exercise.- The last four figures of the year corresponding
the period for which this declaration is made will be entered.

Period.- If it is a quarterly declaration:

If it is a monthly declaration (large companies):

Settlement

I. Income subject to withholding/payment on account:
Box 01 Number of incomes: The total number of incomes that the declarant was obliged to withhold or make payments on account in the month or quarter subject to the declaration must be stated. 

Box 02 Base for withholdings and payments on account: The total sum of the withholding or payment on account bases corresponding to the income declared in box 01 will be recorded. 

Box 03 Withholdings and payments on account: The total amount of withholdings and payments on account corresponding to the income declared in box 01 will be recorded.

II. Income not subject to withholding/payment on account: 

Box 04 Number of incomes: The total number of incomes subject to tax exempt 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 approving 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 income declared in box 04 will be entered. 

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, fiscal year and period must be entered in this box, exclusively in the case of a supplementary 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 includes only income not subject to withholding or advance payment and, therefore, the amount of withholdings and advance payments (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 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

Self-assessments whose settlement period begins on or after 1 January 2015: The presentation will be made electronically, via the Internet:

• with a recognized electronic certificate that is admissible to the Tax Agency, or
• without electronic certificate, using the PIN24H Key system.

Electronic filing via the Internet with a signature system with an access code in a previous registration as a user (PIN24H Code) can only be used by natural persons, excluding taxpayers assigned to the Central Delegation of Large Taxpayers or to 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.