Key Changes To Non-Resident Income Tax Returns Announced

Spanish tax partner advisers US Tax Consultants have shared the impact of the changes to Spanish Non-Resident Income Tax Returns (Forms 210, 213 and 296) for our readers.

Key Updates for 2026

On June 23, 2026, the Spanish Official State Gazette (BOE) published Order HAC/623/2026, introducing important updates to several key filings under the Spanish Non-Resident Income Tax (IRNR) regime.

The reform affects three widely used forms:

Form 210 – Non-Resident Income Tax return (without permanent establishment)

Form 213 – Special tax on Spanish real estate owned by non-resident entities

Form 296 – Annual informative return on withholdings and payments on account

These changes are particularly relevant for non-resident individuals and entities with assets or income in Spain, as well as for Spanish payers making payments to non-residents.

Background and Objectives of the Reform

Order HAC/623/2026 updates prior regulations dating back to 2008–2010, aligning them with Spain’s ongoing digitalization and enhanced tax control strategy.

The main objectives of the reform are to improve the quality and granularity of information reported to the Spanish Tax Authorities, to strengthen control over cross-border income, particularly dividends and real estate income, to enhance verification of withholding tax refund claims, especially in treaty situations and to simplify certain reporting processes for taxpayers while increasing transparency.

In short, this is not merely a formal update, it reflects a broader effort by the Tax Agency to tighten compliance in international tax scenarios.

Key Changes to Modelo 210

Modelo 210 is the most widely used IRNR return, applicable to non-residents earning Spanish-source income without a permanent establishment (e.g. rental income, imputed real estate income, dividends or capital gains).

1. Enhanced Reporting for Dividend Income

One of the most significant updates is the introduction of a new annex requiring detailed breakdowns of dividends when reported on an aggregated basis.

Taxpayers may now need to provide identification of each dividend distribution, the market classification (e.g. Spanish, EU, other markets), the ISIN codes for securities and the information on financial intermediaries and beneficial ownership.

This change is designed to allow the Tax Agency to cross-check withholding tax applied and refund claims more effectively, particularly under double tax treaties.

2. More Detailed Real Estate Reporting

For non-residents with Spanish property, the revised form requires more comprehensive information, including property identification details, gross rental income, deductible expenses (where applicable) and the net taxable income.

This affects both the rental income declarations, and the imputed income filings (for properties not rented out)

3. Updates to Filing Structure and Deadlines

The reform also includes technical adjustments to taxpayer identification data, changes aimed at improving usability and reducing filing errors, and, certain updates to filing deadlines for real estate income, which may already impact income accrued in 2026.

Changes to Modelo 213

Modelo 213 applies to non-resident entities owning real estate in Spain, which are subject to a special annual tax on property holdings.

While the structure of the tax itself remains unchanged, the reform introduces updates to the format and reporting requirements, adjustments to ensure consistency with the revised Modelo 210 and some improvements in the information provided for property-related compliance

These changes reinforce the Tax Agency’s focus on foreign-owned real estate structures, particularly those involving corporate ownership.

Updates to Modelo 296

Modelo 296 is the annual informative return summarizing withholdings and payments made to non-residents.

The main updates include revised data fields and record layouts, additional reporting requirements for dividends and financial income and enhanced identification of securities, issuers, and beneficial owners

These changes are directly linked to the new requirements in Modleo 210 and aim to ensure consistency between withholding reporting and individual tax returns.

Timing and Entry into Force

Order HAC/623/2026 entered into force on June 24, 2026, following its publication in the BOE.

However, the practical application of the changes depends on the type of filing. Many updates will apply to returns filed from January 1, 2027 onwards and some changes, particularly those affecting real estate income reporting deadlines, may already apply to income accrued in 2026

This staggered implementation means taxpayers should begin preparing now for compliance under the new rules.

Practical Implications for International Taxpayers

The reform has significant implications for non-resident individuals, including owners of Spanish property (whether rented or not), investors receiving dividends or capital gains, and taxpayers seeking refunds of withholding taxes.

It also affects non-resident entities, such as companies holding Spanish real estate or investment vehicles deriving income from Spanish sources.

More broadly, the changes are relevant for Spanish payers, including businesses making payments to foreign suppliers or investors, as well as any entities responsible for applying and reporting withholding taxes.

In practical terms, the new requirements will entail more detailed data collection and reporting, increasing the risk of inconsistencies between filings (particularly Modelo 210 and 296) and potentially leading to a higher likelihood of tax audits or verification procedures by the Spanish Tax Authorities.

How We Can Help

At US Tax Consultants, we assist international clients with full compliance under the Spanish Non-Resident Income Tax regime, including:

Preparation and filing of Forms 210, 213 and 296

Cross-border tax coordination (Spain–US and other jurisdictions)

Withholding tax analysis and refund procedures

Real estate tax compliance for non-residents

You can find our flat fees for these and other services here: https://ustaxconsultants.es/fees

We also offer a free, no-obligation initial consultation via MS Teams to assess your situation and explain your compliance requirements.

For more information, you can contact us US Tax Consultants. Do not hesitate to contact us by phone at +34 915 194 392, by email at info@ustaxconsultans.es , or through a free consultation, which can be booked via the “Book a free appointment” link on our website.