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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, which you can access here:

    210 internet presentar presentación no residentes ejercicios anteriores
  • 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
  • link filing previous yearsOnce 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

    El programa le solicitará la confirmación de la presentación. If it is correct, check the option "Agree" and click on "Sign and Send

    Conforme, firmar y enviar

    El resultado de una presentación correcta será en cualquier caso la página de respuesta en la que aparezca "Su presentación ha sido realizada con éxito" con un PDF incrustado que contiene una primera hoja con la información de la presentación (número de entrada de registro, Código Seguro de Verificación, número de justificante, día y hora de presentación y datos del presentador) y, en las páginas posteriores, la copia completa de la declaración.

    Con el Código Seguro de Verificación podrá obtener la copia de su declaración mediante la opción "Cotejo de documentos mediante código seguro de verificación" de la Sede Electrónica.

    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.

    Además puede realizar la consulta desde el portal "Mis Expedientes" de la Sede Electrónica y utilizar la opción "Consultar sus declaraciones presentadas".

    Useful links:

    210 internet presentar presentación no residentes ejercicios anteriores
  • Instructions PDF document  (248 kB)