Changes in Non-Residents' Income Tax (Models 210, 216 and 296)

The Spanish Tax Agency published, on June 23, 2026, Order HAC/623/2026, which introduces significant changes to the procedures for declaring Non-Resident Income Tax (NRIT). For those living in Spain or earning income here but without a permanent establishment, it is crucial to pay attention to these new rules to avoid tax issues.

What Changes in Practice

This regulation modifies several previous orders that regulated the most common self-assessment models for foreigners and investors. The changes directly impact how the following forms are presented and managed:

• Model 210: Used to declare income obtained without the mediation of a permanent establishment.
• Model 211: Relating to withholding practiced in the acquisition of real estate from non-residents.
• Model 213: Applied to special levies on real estate owned by non-resident entities.
• Models 216 and 296: Related to withholdings and payments on account for income from non-residents.

The new order also adjusts the procedure and conditions for banking domiciliation of tax debts managed by the State Tax Administration Agency. The aim is to update administrative procedures to align non-resident declarations with current regulations, theoretically simplifying electronic interaction with the Tax Agency headquarters.

How This Affects You

If you are a Brazilian who owns property in Spain, receives rental income or has other sources of income subject to NRIT, it's important to check if the management software or portals you use for submitting these forms have been updated according to the new regulations.

The main recommendation is to review the fiscal calendar and filling guides available on the Tax Agency portal. Although changes aim to improve the management of models 210, 211, 213, 216, and 296, errors in filling or using outdated formats can result in notifications or fines from the tax authorities.

Recommendations

For those who file declarations on their own, the first step is to access the Tax Agency website to verify the new submission guidelines. If you use a manager or accountant (gestor/asesor fiscal), contact your professional to confirm if they are already applying the new requirements of Order HAC/623/2026 in their next submissions.

It's important to remember that Spanish tax administration has tightened control over income obtained by non-residents. Therefore, ensuring that your documentation is compliant with Orders EHA/3316/2010, EHA/3290/2008, and EHA/1658/2009 (now modified) is essential to maintain a regular status in the country.

For specific questions or doubts about applying the regulation to your case, you can seek face-to-face assistance at the Tax Agency offices in your province.

Sources

• BOE-A-2026-13573 - Orden HAC/623/2026
• Summary of June 23, 2026 - BOE