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BOE-A-2026-13573 ·23 June 2026 ·orden Low impact
Tax

Non-residents: amendments to Income Tax self-assessment forms 210, 211, 213, 216 and 296

Order HAC/623/2026 amends the technical regulations governing the self-assessment and declaration forms for Non-Resident Income Tax (IRNR), specifically affecting forms 210, 211, 213, 216 and 296. These amendments apply to the management of income obtained without a permanent establishment, withholdings on property acquisitions, and the special tax on real estate held by non-resident entities. The regulation also updates the conditions for setting up direct debit payments with the State Tax Administration Agency (AEAT).

In 3 key points

  1. Amendment of IRNR self-assessment forms 210, 211 and 213 (ref. indice BOE)
  2. Update of forms 216 and 296 for income without a permanent establishment (ref. indice BOE)
  3. Changes to the procedure for direct debit payments of tax debts to the AEAT (ref. indice BOE)

How it affects those involved

For non-residents and entities taxed in Spain, the procedures and forms for declaring income and withholdings are being updated. Credit institutions and parties required to file forms 210, 211, 213, 216 and 296 must comply with the new technical requirements for submission and direct debit payments established in the amended orders.

Lifecycle

2026-06-23PublishedPublished in the BOE
2026-06-24Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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