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:

  • Real estate income: A new annex will provide a breakdown of deductible expenses for leased or subleased properties. It will also include information such as the number of days the property was leased or available to its owners, and the taxpayer’s ownership percentage.
  • Dividends: A new annex will provide a breakdown of dividends. Where income is grouped in a single return, each dividend can be identified individually, and the corresponding income and withholding can be linked to the securities from which it arose. New information fields concerning those securities, such as the market code and ISIN, will also be added.

The principal purpose of these annexes is tax oversight: they will give the Tax Authorities more information about reported income and withholding.

The filing deadlines for Form 210 in relation to real estate income are also amended and simplified:

  • Income from leased or subleased property will be reported annually during the first 20 calendar days of April in the year following the year in which the income accrued, whether reported separately or as grouped income. Payment may be made by direct debit from 1 to 15 April of that following year.
  • Imputed income from real estate located in Spain may be reported between 1 April and 31 December in the calendar year following the accrual date. Payment may be made by direct debit from 1 April to 23 December of that following year.

For Form 296 (the annual return of withholding and payments on account relating to non-residents without a permanent establishment), certain identification fields concerning marketable securities and their holders are amended or added.

These changes are intended to make it easier for the Tax Authorities to compare information reported on Forms 210 and 296, strengthening their ability to detect inconsistencies and carry out checks.

The changes will apply to returns filed from 1 January 2027.