Victor Martin

Multidisziplinäre Rechts- und Wirtschaftskanzlei in Barcelona

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Increase of reporting requirements for Non-Resident Income Tax through changes to Forms 210 and 296

On 23 June 2026, Order HAC/623/2026 of 12 June was published in Spain’s Official State Gazette. It amends Forms 210 and 296 for Non-Resident Income Tax (IRNR). The main changes to Form 210 (IRNR for taxpayers without a permanent establishment) concern rental income, other real estate income and dividends received by non-residents: The principal purpose […]
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