Form 210 for non-residents is a crucial form for declaring the economic activities of non-resident citizens through income tax in our country. It is mandatory documentation for all those who, without being tax residents in the country, earn income in Spanish territory.
At Taxmind, we have been helping both individuals and entities not resident in Spain to file this form for years. Our tax consultancy for foreigners and expatriates in Barcelona is a benchmark in compliance with form 210, taking into account filing deadlines and providing our clients with timely and detailed information on the possible penalties for non-compliance.
Below we review the current regulations applicable in 2026 and the specific features associated with the model.
Persons required to submit Form 210
Primarily non-resident individuals and non-resident entities without a permanent establishment.
Non-resident individuals
Individuals who are not resident in Spain are required to submit Form 210 for non-residents when they earn income in the country. This includes those who do not have their tax residence in Spanish territory but generate income from various sources, such as:
- Income derived from property rentals.
- Capital gains obtained through the sale of financial assets.
- Imputed income from urban property.
It is important to note that even if this income is subject to withholding tax, the obligation to declare it remains in force, except in specific cases where an exemption applies under international agreements.
Non-resident entities without a permanent establishment
Entities that are not domiciled in Spain and operate without a permanent establishment must also submit form 210. These entities may generate income through commercial activities carried out on an ad hoc basis without a fixed base in the territory, or from interest, dividends or any income subject to withholding tax in Spain.La obligación abarca tanto a personas jurídicas como a organismos de derecho público, siendo crucial la correcta identificación de su actividad generadora de ingresos.
Special cases and exemptions
There are certain situations that may determine the obligation to file Form 210 for non-residents. For example, the applicable exemptions are varied and may depend on the nature of the income received and international double taxation agreements.
For example, some income derived from research and development activities, as well as certain academic collaborations, may be exempt from taxation. Each case must be evaluated considering:
- The specific provisions established in agreements to avoid double taxation with other countries.
- The nature of the income and its classification according to current regulations.
The correct interpretation of these circumstances is essential for compliance with tax obligations and the correct application of available exemptions. Properly identifying the type of income and its tax treatment can prevent future problems with the tax authorities.
Types of income subject to declaration on form 210
We must be aware of the different types of income that must be declared using form 210.
☑️ Income derived from transfers of real estate located in Spanish territory
This type of income refers to profits obtained from the sale of properties located in Spain. Non-residents who carry out property transactions must declare the capital gains derived from these operations.
The reporting obligation applies to both the sale of land and the sale of buildings and premises.
The gain is calculated by taking the sale price and subtracting the acquisition cost, adjusted for any improvements made and other expenses associated with the transfer.
☑️ Income obtained from rentals and imputed income
Income derived from property rentals must also be declared. This includes both income actually received and income deemed to have been received from the ownership of unlet real estate assets.
Rental income is taxed according to the corresponding income tax rate, and the owner is required to file Form 210 for non-residents even if the tenant is a natural person and not a permanent establishment.
☑️ Capital gains and income derived from shares
Capital gains generated by the sale of shares and other securities are also subject to declaration. This type of income includes:
- Profits obtained from the sale of shares in Spanish companies.
- Profits from the transfer of investment funds, bonds or any other financial asset.
Non-residents should bear in mind that, as with real estate, corresponding withholdings will apply and they must complete the form to regularise their tax situation.
☑️ Other income and property benefits subject to taxation
There are other types of income that may be declared on form 210. These may include, among others:
- Income derived from business or professional activities carried out in Spain.
- Income obtained from lotteries and games of chance.
- Insurance benefits and payments.
Non-resident taxpayers must be informed about each of these categories to ensure they comply with their tax obligations and avoid possible penalties for non-compliance. Correct identification of income subject to declaration is crucial for proper tax management.
Procedure for completing form 210
To complete Form 210, we require a series of identifying details and information about the nature of the income generated. For example:
- Tax Identification Number (TIN) of the taxpayer or its equivalent in the country of residence.
- Personal details such as name, surname(s) and address of the non-resident.
- Identification of the income to be declared, specifying the type of income. This includes the reference for each type of income obtained.
- Details of any withholdings applied or payments on account that have been made during the corresponding period.
As you would expect, the exact amounts must be specified correctly to avoid problems later on. Amounts must be expressed in euros, following the appropriate format.
Amounts must be shown with the whole number on the left and two decimal places on the right. Each type of income has a specific code that must be used for correct identification.
It is essential to verify that the figures are consistent with the data provided and that all income generated has been included.
Grouping of income and income type codes
Form 210 for non-residents allows for the grouping of income, which usually simplifies filing if multiple types of income are generated. Grouping can be done if several types of income of the same tax type are declared.
Similarly, when reporting income from more than one payer, the correct code must be applied for each type of income. Always follow the specific instructions to ensure that the grouping is done correctly, thus avoiding the need for subsequent additions.
Common errors when filling in forms and how to avoid them
It is very common for errors to arise when completing form 210 for non-residents. We must avoid them in order to avoid penalties or other inconveniences. Some of the most frequent errors are:
- Including erroneous data or failing to include crucial information, especially identifying details.
- Incorrectly calculating the tax liability, either due to ignorance of the applicable withholdings or by not accounting for all income generated.
- Submitting the return after the deadline, which could result in surcharges and penalties from the Tax Agency.
At Taxmind, we recommend carefully reviewing all information before submitting the form, and keeping clear records of all income and deductions will greatly facilitate this process.
Regulatory framework for non-resident income tax
The regulatory framework for Non-Resident Income Tax establishes the legal basis and procedures for compliance with tax obligations for those who do not have tax residence in Spain but earn income in Spanish territory. This tax is levied on income generated in Spanish territory by non-resident individuals and entities.
Tax residence is determined by several criteria, the most relevant of which are:
- Be physically present in Spain for more than 183 days during a calendar year.
- Have the main focus of your economic interests in Spain.
- Have a habitual residence in Spain, whether permanent or temporary.
In contrast, a non-resident is defined as a person or entity that does not meet the above criteria and, therefore, does not have tax residence in Spain. This status entails specific obligations in relation to IRNR (non-resident income tax) and income generated in the country.
Agreements to avoid double taxation
We have already discussed double taxation agreements between countries in previous articles. Spain has agreements in place with various countries to avoid double taxation.
These are agreements that allow non-resident taxpayers who generate income in Spain to be taxed more favourably, limiting the tax impact that could arise from having to pay taxes both in their country of residence and in Spain.
Ways to file form 210 for non-residents
Online or in person.
Online submission via the electronic headquarters
This is the recommended option. It is a simple and quick process. This method is carried out through the Tax Agency’s electronic headquarters, guaranteeing the validity and security of the information submitted.
To access this service, you must have a valid electronic signature certificate. This certificate acts as taxpayer identification, allowing you to sign the document digitally. The platform provides clear and specific instructions, facilitating each step of the process.
Paper submission and authorised models
For taxpayers who prefer to file on paper, it is possible to choose this method using authorised forms. This process involves downloading and completing form 210 for non-residents in physical format. Once completed, it must be submitted to the Tax Agency offices or any designated collaborating entity.
Deadlines for submitting form 210
The general deadline for filing is 30 calendar days after the income is earned. Please note that this deadline may vary depending on the type of income, whether it is from economic activities, rentals, or capital gains, among others.
Specific deadlines for transfers of immovable property
When it comes to income generated from the transfer of real estate located in Spain, deadlines are particularly critical. In these cases, the declaration must also be submitted within a period of 30 calendar days, starting from the date of transfer.
Consequences of late submission
If we submit Form 210 after the deadline, we face various penalties. The usual penalty is a surcharge on the tax debt (which varies depending on the time elapsed between the deadline and the date of submission).
Likewise, it is important to know that there are specific circumstances that may allow for extensions in the filing of Form 210. If this is the case, a formal request must be made to the Tax Agency, submitting the corresponding documentation to justify the request.
Request for refund and correction on form 210
When a taxpayer pays more tax than they are actually liable for, they are entitled to request a refund of the excess amount. In the case of form 210 for non-residents, it may happen that the withholdings applied to income obtained in Spain exceed the amount that should be taxed. This can happen for various reasons, such as incorrect application of tax rates or the existence of international agreements that reduce the total tax burden.
Documentation required for the refund application
You must submit the appropriate documentation to support your refund request. The documents typically required include:
- Copy of form 210 previously submitted showing the deductions made.
- Proof of the deduction applied, which may be a certificate from the payer.
- Document proving tax residence in the applicant’s country of residence.
- Information on the income obtained that justifies the refund request.
Submitting this documentation will facilitate the process and increase the likelihood of the requested refund being approved.
Procedure for submitting section G of the form 210
To request a refund, section G of form 210 must be completed, which is specifically designed to record requests for refunds for payments on account or excessive withholdings.
Steps to follow to do it correctly:
- Access the Form 210 for non-residents and select the corresponding section G.
- Enter all the required personal details, ensuring that the information is accurate.
- Indicate the amount of the refund requested, based on the documentation submitted.
- Sign the form, certifying that the information provided is correct and accurate.
Deadlines for requesting returns and corrections
Generally, the deadline for submitting a refund application is four years from the end of the tax period in question. This deadline applies provided that no previous adjustment application has been submitted. In the case of a correction to a return that has already been submitted, the deadlines stipulated in the current regulations must be observed.
Remember that if the application is not submitted within these deadlines, you may lose your right to a refund, so it is advisable to keep an eye on the dates and follow the guidelines indicated by the Tax Agency.
Permanent establishment and its implications in model 210
A permanent establishment is defined as a fixed place of business through which all or part of an economic activity is carried out. This term has significant tax implications for non-residents who earn income in Spain.
The existence of a permanent establishment may give rise to additional liability for Non-Resident Income Tax, depending on the income generated.
Supplementary declaration for permanent establishments (section R)
When it is established that a non-resident operates through a permanent establishment, a supplementary declaration must be submitted. This is done using section R of form 210 for non-residents.
Taxpayers involved must recognise when this section applies, as it may affect the calculation of tax liability and compliance with tax obligations.
Income obtained through a permanent establishment
Income generated through a permanent establishment is subject to a different tax regime. This income includes:
- Income derived from commercial or professional activities.
- Income from property rentals.
- Profits obtained from the sale of assets such as shares or properties.
The taxation of this income may vary depending on the double taxation agreements in place between Spain and the taxpayer’s country of residence, which is an aspect to consider in order to optimise the tax burden.
Differences with income obtained without a permanent establishment
It is important to distinguish between income generated with and without a permanent establishment. Income obtained without this type of establishment is subject to a simpler tax regime, where withholding tax is usually applied at source without the need to file a supplementary tax return. On the contrary, income associated with a permanent establishment entails additional obligations, including the calculation and justification of expenses related to the economic activity carried out in Spain.
Conclusions
We have learned and gained a deeper understanding of the nature and purpose of the 210 non-resident model, and how important it is when declaring the economic activities of non-resident citizens through income tax in our country, which is mandatory for all those who, without being tax residents in the country, earn income in Spanish territory.
At Taxmind, we specialise in taxation for expatriates, self-employed individuals and non-resident companies in Barcelona and Spain. If you have any questions, please leave us a comment or contact our team of tax advisers to arrange an online or face-to-face consultation.
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