Form 210 for submission on paper

  • If you don't have a digital certificate for filing form 210 online, you can get a draft return in PDF format for paper filing on the E-Office. Go to "Featured procedures", "File and view tax returns", "Form 210" and use the link "Form 210 for tax return (draft). Accruals 2018 and subsequent years".

    Link to the draft return of form 210

    From the link you can access the full overview of procedures for form 210 on the E-Office:

    formulario 210 papel predeclaración
  • Form 210. Non-residents Income Tax. Non-residents who are not permanently established. Ordinary declaration.Information you can find at the Tax Agency E-Office
  • Once you have opened the form, fill in the tax return being sure to include details in all fields marked with an asterisk (compulsory). Pay special attention to the 'Accrual' section. If any error appears relating to the period of the tax return, we recommend that you consult the form instructions, namely the 'Accrual' section at the end of the document.

    Form details

    After filling in the Tax return, we recommend that you validate the details by clicking on the button "Validate Tax return". In the menu at the end of the Form, you will find all the available uses. If there are any errors that prevent the filing, you can correct them using the button "Go to Error", which takes you to the exact field where you must modify the details.

    form options menu

    Validate tax return and errors

    Once the Tax return has been correctly validated, you will be shown the message "No errors" and then you can both save the Tax return in BOE format and get a PDF of the draft return.

    tax return with no errors

    Use the "Export" button to obtain the file of the tax return in BOE format and this will allow you to recover the tax return at any time. It will be filed in the folder defined for downloads by default, however, you can select whatever location you wish at this point. You can save the tax return as long as it does not contain any errors. By default, the file will be given the name "Tax ID_fiscal year_period.210".

    Export tax return form 210

    save file.210

    By using the button "Import", you will be able to recover the file .210 in the Form that you previously exported, or any other that fulfils the design of register for the Form 210 of the corresponding fiscal year.

    import tax return form 210

    A notification will be shown before you import because, if there are any details in the form, they will be deleted.

    Import notification

    select import file

    To continue with the process, click on "Create draft return". Before getting a PDF you will be shown a notification with the procedure to be followed to complete the draft filing. Click the "Continue" button. In a new dialogue box you will have to select where to save the PDF file. The file will appear with the default name "pdfPredeclaración.pdf" but you can modify it to identify it more easily and select the location where you want it saved.

    button for generating draft return

    Notification draft return

    save file.210

    A PDF file is generated with your tax return, comprising the 'Copy for the taxpayer/representative' and the 'Copy for the joint and several/withholding guarantor', depending on who is filing the self-assessment, as well as a copy of the Payment or Reimbursement Document for the Collaborating Entity or Administration.

    For security purposes, after printing the document, you should write the tax code on the copies of the Payment or Reimbursement Document and sign it by hand. We recommend that you read the general terms and conditions carefully, which are included in the draft return with respect to filing locations, methods of payment and additional documentation.

    Draft return 210 in PDF format page 1

    To save the PDF, on the bottom of the website, there is a link where you can download the document.

    PDF of draft tax return sample collaborating entity

    Furthermore, if the person performing a self-assessment is the taxpayer and does not have a NIF, or tax code, for self-assessments that result in a payment due and nothing to reimburse, next to the 'NIF' field there will be a button for obtaining an identification code, which directs the user to a procedure that auto-generates an identification code into the 'NIF' field.

    button get tax code draft tax return on form 210

    In the first step for assigning an identification code to a non-resident, you will need to enter your identification details. These include the email address where you want to receive the key, which will allow you to finalise the identification code acquisition process.

    enter data code acquisition

    In the second tab, enter your personal details, and in the final one your address information.

    person details requested

    In the confirmation tab you will need to enter the key sent to your email address. The key is formed of 8 characters. Make sure you have deactivated your pop-up blocker in order to correctly finalise the identification code assignment.

    notice key delivery to email address

    You will then see a Non-Resident identification code assigned to the form. You must hold onto the NIF M assigned to you, as you will need to use this the next time you submit form 210.

    Useful links:

    formulario 210 predeclaración papel
  • Instructions PDF document  (370 KB)