The tax form 216 is a Non-Resident Income Tax (IRNR) which must be paid by companies or individuals who receive some type of income in Spain, but do not reside in the national territory.

The model is similar to the Personal Income Tax (IRPF), but for those who do not reside in the national territory.
In this article we will focus on talking about the IRNR of natural persons.

The double taxation agreements must be applied, if any, and if there are not, the law that regulates the income tax of non-residents.

Who are the residents and who are the non-residents in Spanish territory?

The criteria of the tax agency

Those obliged to pay IRNR must present form 216. For the purposes of taxation by IRNR, it is vitally important to know what criteria the tax agency follows to declare who are residents or non-residents in Spanish territory.

Any natural or legal persons who meet the following requirements will be a resident in Spanish territory:

  • Stay more than 183 days during a calendar year within Spanish territory
  • That the base of the tax payer’s economic and professional activities is in Spain
  • That the spouse and minor children of the taxpayer reside in Spanish territory on a regular basis, that is, for at least 183 days a year.

According to this, those natural or legal persons that do not comply with the above requirements will be considered as non-residents in Spanish territory and, therefore, they will be obliged to pay IRNR taxes and to present form 216 (and annually form 296).

Obliged to pay IRNR tax

The following people must pay IRNR:

  • Natural or legal persons, who are not resident in Spain and who obtain income in Spanish territory, when they are not obliged to pay personal income tax
  • Foreign natural persons residing in Spanish territory and working in diplomatic or consular offices.

Deadlines for filling form 216

Form 216 must be submitted quarterly during the first 20 days of each quarter except in case of large companies, which will be required to submit this form monthly during the first 20 calendar days of the month following the corresponding monthly declaration period.

Deadlines to be meet are the following:

  • First quarter: To submit from 1st to 20th of April, both inclusive
  • Second quarter: To submit from 1st to 20th of July, both inclusive
  • Third quarter: To submit from 1st to 20th of October, both inclusive
  • Fourth quarter: To submit from 1st to 20th of January, both inclusive.

In case of question regarding form 216, please do not hesitate to contact our Arintass-Team, our experts are at your entire disposal.

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Ramón Sánchez

Financial Accounting Specialist