If you want to know about taxation as a non-resident in Spain, in this article we expose everything you need to know about Form 211. Keep reading what we have for you.
You will find what this Form consists of, how they should be submitted, and the printing process for it. Also, what is it used for, the body where it must be submitted and other information of interest to process the Form.
Filing Form 211
During paper consignment the Form 211, you can use the available format with respect to procedures of this type in the Electronic Office. It can be entered from «Submit and consult declarations» in the field «Outstanding procedures», particularly in the link «Form 211» for its pre-declaration.
To properly observe all the fields of the Form, prior to entering, the zoom and size of the letter set in the browser must be verified (when the return is presented, it is possible to return to the zoom and size of the previous letter):
- Through Internet Explorer enter «View» in the menu bar (if you do not have it connected, press the F10 key), «Text size» and choose «Medium», in «Zoom» choose 100%. Similarly, you can choose to zoom on the nut symbol.
- Through Google Chrome go to «Settings», «Appearance», «Font size» and choose «Medium (suggested)», in «Page zoom» choose 100%. Likewise, from “Zoom in / out” you can choose the zoom to 100%.
- Using Mozilla Firefox, access the icon with three (3) stripes, in «Size» select 100% with the symbols «+» and «-«, choose «Options», «General». «Language and appearance», and in «Fonts and colors» select a smaller size than the one you have, if the Form is not displayed properly.
- On the other hand, in Safari enter «View», «Enlarge» or «Reduce».
When accessing the Form 211, you must complete all the information required in the «Self-assessment» option (the information marked with an asterisk is mandatory). Then, in the options of acquirers and transmitters, there is an alternative from where you can unsubscribe, register and explore the data.
In the case of registering a record, you must choose the «New record» symbol recognized by a blank sheet with the «+» symbol in green. Now, in the «Self-assessment» option, the type of return must be selected, when the result of the return optionally presumes an income.
Likewise, the International Bank Account Number (IBAN) of the bank account, in which the charge will be made, even when the payment will be made in cash or request the extension if it is not completed. At the bottom of the screen, there are the alternatives available in the Form.
Continuation of the Form 211 Filing Process
To check if there are mistakes in the declaration, choose the option “Validate declaration”. If you have mistakes or announcements, it will be adapted the «Errors» option with the explanation of the mistake or the announcement and the option to «Go to Error» or «Go to Notice», respectively. Which is placed in the field to change or complete.
When the statement is not in error, a message will appear saying «There are no errors.» The Form 211 has a waiting period for inaction, it is suggested that the statement be stored to prevent the information from being lost.
To preserve the declaration, click on the «Save» option. After acquiring a file with the incorporated information, which is not verified (it may have mistakes or lack data) nor does it follow the published rational model.
The file is named as dat-211-NIF-date and the extension .ses. In the case of not choosing a directory, the file will be stored automatically in the «Downloads» file of the system or in the directory determined by the explorer to store the downloaded information.
Said file is called NIF and the extension 211. Which can be recovered through the “Import” option, likewise, a file prepared according to the current logical model and elaborated with a program foreign to the State Administration Agency can be imported. Tax (AEAT).
After reviewing the information, you must click on «Generate pre-declaration», to acquire the PDF that authorizes the consignment on paper. Check the ads and click «Continue».
Three (3) copies of the statement will be produced for the acquirer. The collaborating entity and the non-resident transferor. After printing the PDF, the Tax Identification Number (NIF) must be placed by hand in the Income or Return Documentation. Also, sign it to continue with the consignment respectively, this according to the type of declaration chosen.
Starting from the PDF production screen, you must do «Click here to download the PDF» if you want to store it on the computer, or “New statement in the case of registering a new statement.
Printing Form 211
The Form 211 To be presented in physical form, it can be found by entering the Telematic Declaration web portal, you must choose «Form 211 for its consignment (pre-declaration)».
Enter the accrual time and date. Then continue with the «Type of declaration», choose «To deposit», place the payment and complete the International Bank Account Number (IBAN) of the bank account. Remember to extend the error space to check that everything is correct.
After reviewing the errors, select the option «Continue» to continue with the pre-declaration within the Form 211. Then select “Generate pre-declaration. Next, 3 Form will be produced in PDF format to make the declaration.
What is Form 211 for?
The Form 211, is used in the cases described below:
- When individuals and institutions (companies) that do not reside in Spain, must pay direct tax that taxes the performance that they have acquired in the country.
- This tax is used throughout Spain, however, historical tax regimes, international agreements and the particularities of Ceuta, Melilla and the Canary Islands, respectively, must be taken into account.
Among the persons and entities that must make the income declaration of non-residents, are the following:
- Entities or individuals that are not residents in Spanish territory and that acquire income in the country, unless they contribute for the Personal Income Tax (IRPF).
- Foreign natural persons who are in the country as members of diplomatic delegations or consular offices.
- Entities in regimes in faculty of income created abroad, and that they are present in Spain.
Who Is Form 211 Filed To?
The Tax agency Through its Electronic Office is the one who receives the presentation of the Form 211. It is important to note that this Agency is a body that depends on the Ministry of Finance.
What is it?
The Form 211, is a format that is used in Spanish territory, when you want to rent, lease or sell a real estate and you are not a resident in the country. Therefore, a fee or percentage must be paid to the Tax Agency, through Form 211 Non-Resident Income Tax (IRNR).
This is used for both legal persons and natural persons, which are autonomous taxpayers. Notably, the percentage withheld is 3% respectively of the value canceled by the real estate. Which is the responsibility of the property buyer, to whom the percentage withholding is applied.
NOTE: For each real estate or property there is, the declaration must be made separately.
What is the Established Time to Submit the Form 211?
The legally fixed time, is thirty days (one month), from the transfer of the property. The submission of the Form can be carried out electronically or by printing it in PDF-AEAT format, to be recorded in the collaborating entities that are admitted.
When the consignment period has expired, and a year or more has passed or the number of transmissions is greater than 12, this management cannot be carried out online.
Requirements to know whether or not you are a Tax Resident
Legally and stipulate some requirements, which must be obeyed, in order to know if you are a tax resident in Spain. The requirements are listed below:
- Every person that has a stay of more than 183 days a year in Spanish territory.
- Those people where their economic functions are in the country directly and indirectly.
- The spouse in a legally established union, with dependent descendants that are minors.
As they are legal persons, the rules stipulated in the Corporation Tax Law, in such a way that it will be understood that they are residents in the country when:
- When they have been created according to the Law of Spain.
- If your home address is in Spain.
- When the management headquarters is located in Spanish territory.
You can also present the case of institutions in the income allocation regime that have been formed abroad and that carry out their functions in Spanish territory. In this case, they must also make the declaration of the income of non-residents.
You already have the necessary information to manage the Form 211. It is suggested that you carefully read the steps to follow to present it, in order for the process to be quick and successful.
Check what situation you are in, and make sure you qualify for this process. We hope we have helped you, so that you carry out the diligence as soon as possible.
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