Electronic filing of form 210 (years 2011 to 2017)

  • For online filing of form 210 for 2011 to 2017, access the option "Filing 2011 to 2017 accruals" available on the procedure page for Form 210.

    link filing previous yearsAccess to the submission requires identification by electronic certificate of the taxpayer or a person authorised to file tax returns on behalf of third parties or a proxy for the procedure.Select your electronic certificate and click 'Accept'.

    Identification with electronic certificate

    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 mandatory data

    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 taxpayer's NIF, the financial year and period and the extension, 210 (NIF_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.NRCs are a 22-character code provided by banking institutions, and are used as proof of payment. They incorporate an encryption of the declarant's NIF, the amount, the form, the financial 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

    The program will ask you to confirm your submission.If it is correct, check the box "Agreed" and click on "Sign and send

    OK, sign and send

    The result of a correctly submitted return will always be a page replying with a text: "Your submission was successful", with an embedded PDF whose first page contains information concerning the submission (registry entry number, Secure Verification Code, receipt number, date and time of submission and details on the submitter). The following pages contain a complete copy of the return.

    With the Secure Verification Code, you can obtain a copy of your tax return using the "Compare document using the secure verification code" option on the e-Office.

    You can also recover the copy of the Income tax return filed if you access, using the electronic certificate of the filer, any of the options available in the section "Enquiries" found in the list of procedures of Form 210, the link to which we provided earlier.

    You can also consult them from the "My Files" portal of the e-Office and use the option "Consult your filed tax returns".

    Useful links:

    210 online filing non-residents prior years
  • Instrucciones    (708 KB)
  • Form 210.Non-residents Income Tax.Non-residents with no permanent establishment.Ordinary declaration.
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