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Electronic filing of Form 210

  • To submit electronically Form 210, go to the procedures page of the Form in the E-Office, in "Featured procedures", "File and view tax returns" and use the link "File accruals 2018 and subsequent".

    Link to the presentation of Form 210 of 2018

    Take into account that access to the Form for electronic filing requires an e-certificate or DNIe.

    Here is the link to the list of procedures for Form 210:

    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). 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.

    Details in the Form 210

    At the end of the form you will find the section 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's payments gateway, through the"Tax payments"option of the E-Office or using the button "Make payment: Obtain NRC'.

    type of Tax return and payment method:

    obtain NRC 210

    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.

    Bottom task bar options Form 210

    Validate and correct error

    Once the Tax return has been correctly validated, you will be shown the message "No errors". You can now save the Tax return in Official State Gazette format and file it.

    Tax return 210 without errors

    By using the "Export" button, you can obtain the file for electronic filing and save it wherever you like, provided that the Tax return is correct and contains no errors. By default, the file will be given the name "Tax ID_fiscal year_period.210".

    Exportar declaración

    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 file .210

    A notification will be shown before you import because, if there are any details in the form, they will be deleted.

    select file.210 to import

    Import notification

    To continue filing, click on "Sign and Send". If there are any notifications, a warning will appear asking you to revise the details before filing.

    Sign and send Form 210

    Filing notification

    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.

    Useful links:

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