Form 210 for submission on paper

  • To submit form 210 in paper format, you can use the form available on the form 210 procedures webpage, accessible via the following link:

    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).

    You can save the file by clicking 'Optional: Save file', which you can retrieve and reload by going to 'Optional: Import data from file'. By default, the file saves to the '210' folder generated in 'AEAT' (or 'Tax Agency'). The name of the file is the declarant's NIF, the fiscal year and the period, and the file extension is the form number (NIF_fiscal year_period.210).

    Save file form 210 message file saved

    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.

    accrual details

    You will need to select the type of tax return according to the result. If the result is a payment, you can enter the IBAN of the bank account to be used for the payment. Finally, click on 'Validate and generate PDF'.

    generate pdf form 210

    A PDF file is rendered with your declaration, which comes in two copies: 'Copy for the taxpayer/representative' and the 'Copy for the joint and several/withholding guarantor', as well as a copy of the Payment or Reimbursement Document for the Collaborating Entity or Administration.

    After printing the document, you need to write your NIF on the Payment or Reimbursement Document and sign it, in order to submit it wherever is appropriate, according to the type of declaration selected.

    If the person performing a self-assessment is the taxpayer and does not have a NIF, 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.

    acquisition of an identification code

    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.

    Back in form 210, complete it by selecting the type of declaration and click on 'Validate and generate PDF'.

    Useful links:

    formulario 210 predeclaración papel
  • Instructions PDF document  (517 kB)