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Form 216 use scenarios

Which are the situations in which form 216 must be used by people obliged to withhold tax at source on income of non-resident taxpayers obtained not through a permanent establishment?

Some of the situations in which this form must be used are the following:

  1. In order to make a deposit in the Treasury of the quantities withheld at source, with the following exceptions:
    • Transfer of real estate assets located in Spanish territory that are declared on form 211.
    • Income derived from transfer or reimbursement of stocks or shares of Unit Trust Institutions, which are declared on form 117.
    • Prizes subject to the special tax on prizes of specific lotteries and betting, whose withholdings are deposited with form 230.
  2. Some cases in which withholding of tax at source is not applicable but there is an obligation to present a negative declaration.
    A continuación se detallan algunos de estos supuestos:
    1. Income exempt by virtue of internal Spanish regulations with the following exceptions (in these situations, there is no obligation to present a negative declaration):
      • Rentas exentas en base a lo dispuesto en la Ley IRPF.
      • Income derived from securities issued in Spain by non-resident organisations without a permanent establishment and the title holder of the securities is a non-resident without a permanent establishment.
      • Accounts of non-residents without permanent establishment.
      • Interest on State and Autonomous Community Debt in Annotations, subject to a special payment procedure or refund of withholdings.
    2. Income exempt by virtue of the application of an Agreement.
    3. Income paid to taxpayers of non-resident income tax without permanent establishment when the payment of the tax or the source of the exemption is accredited.
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