Non-Resident Income Tax, Non-Residents without permanent establishment
The AEAT Model 210 (IRNR) is the Non-Resident Income Tax, non-residents without permanent establishment, whether natural or legal persons. It also extends to foreigners who reside in Spain for work reasons, as well as to entities in attribution of income constituted abroad with a presence in Spanish territory.
What is Model 210?
It is model 210 AEAT corresponding to the Non-Resident Income Tax (IRNR) of the Tax Agency. It is important to note that, if you reside outside of Spain, but maintain a list of benefits for income obtained from the rental or sale of properties that are located within Spanish territory, you must submit the Model 210.
The conditions for a tax residence in Spain are established in article 9 of the LIRPF (Personal Income Tax). model 210
It will be understood that the taxpayer has his habitual residence in Spanish territory when any of the following circumstances occurs:
a) That they remain more than 183 days, during the calendar year, in Spanish territory.
To determine this period of stay in Spanish territory, sporadic absences will be computed, unless the taxpayer proves her fiscal residence in another country.
In the case of countries or territories considered as a tax haven, the Tax Administration may require that proof of stay there be made for 183 days in the calendar year.
In order to determine the period of stay referred to in the previous paragraph, temporary stays in Spain that are a consequence of the obligations contracted in cultural or humanitarian collaboration agreements, free of charge, with the Spanish public administrations will not be counted.
b) That the main nucleus or the base of its activities or economic interests, directly or indirectly, reside in Spain.
It will be presumed, unless proven otherwise, that the taxpayer has his habitual residence in Spanish territory when, in accordance with the above criteria, the non-legally separated spouse and the dependent minor children habitually reside in Spain.
Foreign nationals who have their habitual residence in Spain will not be considered taxpayers, by way of reciprocity, when this circumstance is a consequence of any of the cases established in section 1 of article 10 of this Law and the application of specific regulations is not applicable. derived from international treaties to which Spain is a party.
When should form 210 be submitted?
What is the term to present the 210 model to the tax administration when the result of the self-assessment is to be paid?
- Imputed income from urban real estate: must be declared during the calendar year following the accrual date.
- Income derived from transfers of real estate: three months once the period of one month has elapsed from the date of transfer of the property.
- Other income: the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date is included in the previous calendar quarter.
It should be noted that there is no obligation to submit the self-assessment of income on which withholdings or account deposits have been made, with the exception of capital gains from investment funds in the event that the withholding is less than the tax rate. . This premise is expressly indicated in articles 24 and 25 of the Tax Law.
What is the deadline for filing form 210 requesting the refund of the withheld amounts?
Income derived from transfers of real estate: within a period of three months once the period of one month has elapsed from the date of transfer of the real estate.
Other income: from February 1 of the year following the accrual of the income declared and within a period of four years counted from the end of the declaration period and withholding income.
This term is applicable to all self-assessments, regardless of whether the return derives from the internal regulation or from an Agreement, even in those cases in which an Order implementing the Agreement establishes a shorter term. The term for the presentation of the self-assessment will be understood as concluded on the date of its presentation.
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