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Form 210 for submission on paper

  • Si no dispone de certificado electrónico para la presentación del modelo 210 a través de internet, puede obtener la predeclaración en formato PDF para la presentación en papel a través del formulario disponible en la Sede Electrónica. 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.
  • 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

    Una vez validada correctamente la declaración, se mostrará el mensaje "No existen errores" y se podrá tanto guardar la declaración en formato BOE como obtener el PDF de la predeclaración.

    tax return with no errors

    Mediante el botón "Exportar" podrá obtener el fichero de la declaración en formato BOE que le permitirá recuperar la declaración en cualquier momento. 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. El fichero tendrá como nombre por defecto "NIF_ejercicio_periodo.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". Antes de obtener el PDF se mostrará un aviso con el procedimiento que debe seguir para hacer efectiva la presentación de la predeclaración. Click the "Continue" button. En una nueva ventana de diálogo tendrá que seleccionar donde guardar el fichero PDF que tendrá por defecto el nombre "pdfPredeclaración.pdf" pero podrá modificarlo para identificarlo más fácilmente y seleccionar la ubicación en la que guardarlo.

    button for generating draft return

    Notification draft return

    save file.210

    Se generará el PDF con su declaración que consta de "Ejemplar para el contribuyente/representante" o "Ejemplar para el responsable solidario/retenedor", en función de quien sea la persona que presenta la autoiquidación, además de una copia del Documento de Ingreso o Devolución para la Entidad Colaboradora o Administración.

    Por motivos de seguridad, después de imprimir el documento, debe escribir el NIF en todos los ejemplares del Documento de Ingreso o Devolución y firmarlo manualmente. 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

    Para conservar el PDF, en la parte inferior de la página web, dispone del enlace para la descarga del documento.

    PDF of draft tax return sample collaborating entity

    Por otro lado, si la persona que realiza la autoliquidación es el contribuyente y no dispone de NIF, para autoliquidaciones con resultado a ingresar, cuota cero o a devolver, junto al campo "NIF" se habilitará un botón para obtener un código de identificación que enlaza con un procedimiento que permite la autoasignación de un código de identificación que se cargará en el campo "NIF".

    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. Debe conservar el NIF M que se le asigne ya que es el que tendrá que utilizar para las próximas presentaciones del modelo 210.

    Useful links:

    formulario 210 predeclaración papel
  • Instructions PDF document  (248 kB)