Electronic filing of Form 210

  • Form 210 can be electronically submitted from the E-Office, by going to the link 'Submission of tax returns'. The link can be found on the form 210 procedures page, which you can access here:

    210 internet presentar presentación no residentes
  • 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).

    form 210 compulsory details

    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

    After filling in the tax return, you can save the file by clicking 'Optional: Save file'; this way you can retrieve the file at any time and load it into the form by going to 'Optional: Import data from file'. By default, the file is saved in the '210' folder, within the 'AEAT' folder on your local drive. The name of the file is the declarant's NIF, the fiscal year and the period, and the file extension is 210 (NIF_fiscal year_period_210).

    save file file saved message

    If there is already a file with the same name saved in this location, a warning will appear telling you that the file will be overwritten. If you want to keep both files, rename the file or change its location before saving.

    select file 210 message file 210 exists

    At the end of the form you will find the section asking you to select the type of tax return and the payment method.

    If the tax return results in a payment due, and if you do not choose direct debit as a payment method, you must obtain a full reference number (NRC) for proof of payment. The Full Reference Number (NRC for its initials in Spanish) is a 22-character code provided by banking institutions, and is used as proof of payment. It incorporates an encryption of the declarant's NIF, the amount, the form, the fiscal year and the period.

    There are multiple ways to make the payment and obtain the NRC:

    - Contact your bank directly, or go to its website if it offers this service.

    - Via the Tax Agency payment gateway, by going to 'Tax Payments' in the E-Office, or the button 'OPTIONAL: Obtain NRC'.

    Once you have entered all the details, click on 'Sign and Send'.

    payment method and sign and send

    Remember, if form 210 is submitted correctly, an HTML response page will appear with a PDF embedded, corresponding to the digital copy of the tax return, containing the first page with all of the information regarding the submission (registry entry number, Secure Verification Code, receipt number, date and time of submission and the details of the submitter), and, on the following pages, a complete copy of the tax return.

    Useful links:

    210 internet presentar presentación no residentes
  • Instructions PDF document  (517 kB)