{"id":21642,"date":"2026-07-03T11:38:10","date_gmt":"2026-07-03T10:38:10","guid":{"rendered":"https:\/\/belzuz.com\/?post_type=publicacion&p=21642"},"modified":"2026-07-03T12:14:48","modified_gmt":"2026-07-03T11:14:48","slug":"non-residents-tax-returns-june-2026","status":"publish","type":"publicacion","link":"https:\/\/belzuz.com\/en\/publicacion\/non-residents-tax-returns-june-2026\/","title":{"rendered":"Greater detail and control over non-residents\u2019 tax returns \u2013 June 2026"},"content":{"rendered":"

Order HAC\/623\/2026, published in the Official State Gazette (BOE) on 23 June 2026,<\/u> amends several tax forms relating to the Non-Resident Income Tax<\/strong> (IRNR), in particular forms 210 and 296. Although the reform is presented as a technical update, its main purpose is to strengthen the Tax Agency\u2019s control over certain income earned in Spain by non-resident taxpayers.<\/p>\n

1. More detailed information on dividends<\/h2>\n

One of the most significant changes is the creation of a specific annex to form 210 for itemising dividends<\/strong>. Until now, a non-resident taxpayer could group together several dividends received from the same entity in a single self-assessment return, which simplified the return but made administrative verification more difficult.<\/p>\n

With the new annex, each dividend must be identified individually. This information will enable the tax authorities to better verify the source of the income, the withholding tax applied and the correct application of exemptions, reduced rates or benefits provided for in domestic legislation and in double taxation agreements.<\/p>\n

In addition, new information fields have been introduced, such as the market code, the ISIN code and the LEI code, designed to improve the identification of transferable securities and the traceability of cross-border financial transactions.<\/p>\n

2. New reporting obligations regarding property<\/h2>\n

The Order also strengthens the information required regarding property situated in Spain owned by non-residents<\/strong>. In particular, an annex has been created to detail the deductible expenses associated with let or sublet properties.<\/p>\n

Furthermore, Form 210 will include new details regarding the property, such as the number of days let or available, the taxpayer\u2019s percentage shareholding and whether or not a cadastral reference exists. These details will facilitate the verification of the declared rental income and the deductions applied.<\/p>\n

3. Change to filing deadlines<\/h2>\n

Income derived from the letting or subletting of property resulting in a tax liability will, to a large extent, be filed annually, during the first twenty calendar days of April of the year following the year in which the income was accrued.<\/p>\n

Meanwhile, imputed income from urban property may be declared between 1 April and 31 December of the following year.<\/p>\n

4. Amendments to Form 296<\/h2>\n

The data fields on Form 296 have been amended to improve the information on negotiable securities, stock markets, identification of issuers and the legal status of the registered holder. The aim is to harmonise the information reported by withholding agents and taxpayers, facilitating automatic data cross-checking by the Tax Agency.<\/p>\n

5. Entry into force and practical implications<\/h2>\n

The changes to both forms will apply to income accrued during 2026 and to be declared within the deadlines set for 2027.<\/p>\n

In practical terms, the reform does not substantially alter the taxation of the income concerned, but it does increase the reporting burden<\/strong>. Non-resident taxpayers, withholding agents, financial intermediaries and tax advisers will need to adapt their systems and procedures to collect and report more detailed information.<\/p>\n","protected":false},"featured_media":18997,"template":"","categories":[],"area-de-practica":[223],"publicaciones":[400],"idioma-publicacion":[71],"areas-practica-publicacciones":[],"class_list":["post-21642","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","area-de-practica-fiscal-and-tax-law","publicaciones-eva-holgado","idioma-publicacion-ingles"],"acf":[],"_links":{"self":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/publicacion\/21642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/types\/publicacion"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/media\/18997"}],"wp:attachment":[{"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/media?parent=21642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/categories?post=21642"},{"taxonomy":"area-de-practica","embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/area-de-practica?post=21642"},{"taxonomy":"publicaciones","embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/publicaciones?post=21642"},{"taxonomy":"idioma-publicacion","embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/idioma-publicacion?post=21642"},{"taxonomy":"areas-practica-publicacciones","embeddable":true,"href":"https:\/\/belzuz.com\/en\/wp-json\/wp\/v2\/areas-practica-publicacciones?post=21642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}