Tax Authority updates IRNR forms for non-residents with real estate or dividends in Spain
23 Jun 2026Effective: 23 Jun 2026119 views
Who is affected:
Non-residents with income in Spain without permanent establishment, their representatives and withholding agents
Summary
Models 210, 211, 213, 216 and 296 of the Non-Resident Income Tax are modified to improve control of withholding tax refunds on dividends and real estate income.
Detailed analysis
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Orden HAC/623/2026 updates IRNR forms (models 210, 211, 213, 216 and 296) with new fields and annexes. For dividends, a breakdown annex is created in model 210 with market code boxes, LEI code and ISIN code, facilitating verification of withholding tax refund requests. For real estate income, a breakdown annex of deduc…
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Orden HAC/623/2026, de 12 de junio, por la que se modifican la Orden EHA/3316/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidación 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediación de establecimiento permanente, la retención practicada en la adquisición de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residentes, y se establecen las condiciones generales y el procedimiento para su presentación y otras normas referentes a la tributación de no residentes; la Orden EHA/3290/2008, de 6 de noviembre, por la que se aprueban el modelo 216 «Impuesto sobre la Renta de No Residentes. Rentas obtenidas sin mediación de establecimiento permanente. Retenciones e ingresos a cuenta. Declaración-documento de ingreso» y el modelo 296 «Impuesto sobre la Renta de No Residentes. No residentes sin establecimiento permanente. Declaración anual de retenciones e ingresos a cuenta»; y la Orden EHA/1658/2009, de 12 de junio, por la que se establecen el procedimiento y las condiciones para la domiciliación del pago de determinadas deudas cuya gestión tiene atribuida la Agencia Estatal de Administración Tributaria.
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