The official text for this page is the Spanish version. You will not be able to see the whole text in your language until its automatic translation is fully validated. In any case, should you have any doubts concerning the precision of the information translated in this site, please check the official Spanish version.

Electronically filing Form 210

  • Form 210.Non-residents Income Tax.Non-residents with no permanent establishment.Ordinary declaration.
  • To submit Form 210 electronically, 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 filing of Form 210 of 2018

    Please note that access to the electronic filing form requires an electronic certificate or DNIe.Select your electronic certificate and click 'Accept'.

    Identification with 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).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 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.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 “Payment of Taxes" in the e-Office, or from the button "Make payment:Obtain NRC'.

    Type of declaration and method of payment:

    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 can modify the details.

    Bottom task bar 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 BOE 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 "NIF_financial year_period.210".

    Export return

    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

    The program will ask you to confirm your submission.If it is correct, check the option "Agree" 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.

    Useful links:

    210 internet file non-resident filing
  • Instrucciones    (708 KB)