Correction of errors in the Non-Resident Income Tax declaration models
04 Jul 2026Effective: 04 Jul 202679 views
Who is affected:
Entities obligated to file form 296 and tax software developers
Summary
A typographical error in the design of form 296 of the IRNR is corrected, changing '13' to '135' in the CODE field of the recipient register.
Detailed analysis
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This error correction rectifies a material error in Order HAC/623/2026 that modified forms 210, 211, 213, 216 and 296 of the Non-Resident Income Tax. Specifically, the number of positions in the CODE field in the Type 2 Register of form 296 is corrected, which was incorrectly listed as '13' when it should be '135'. Thi…
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