{"id":8511,"date":"2026-07-24T06:41:14","date_gmt":"2026-07-24T10:41:14","guid":{"rendered":"https:\/\/www.ems-ir.com\/?p=8511"},"modified":"2026-07-24T06:41:15","modified_gmt":"2026-07-24T10:41:15","slug":"spain-form-210-new-filing-deadlines-reporting-requirements","status":"publish","type":"post","link":"https:\/\/www.ems-ir.com\/es\/spain-form-210-new-filing-deadlines-reporting-requirements\/","title":{"rendered":"Espa\u00f1a: El Modelo 210 se actualiza con nuevos plazos y obligaciones para los no residentes"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Orden HAC\/623\/2026, de 12 de junio, introduce cambios significativos en el Modelo 210 del Impuesto sobre la Renta de No Residentes (IRNR). El modelo actualizado se adapta a las recientes modificaciones normativas e incorpora nuevos requisitos de informaci\u00f3n que refuerzan las capacidades de supervisi\u00f3n y control de la Agencia Estatal de Administraci\u00f3n Tributaria (AEAT).<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Nuevos plazos de presentaci\u00f3n<\/strong><\/h6>\n\n\n\n<p class=\"wp-block-paragraph\">Uno de los cambios con mayor impacto pr\u00e1ctico es la reorganizaci\u00f3n de los plazos de presentaci\u00f3n del Modelo 210 para determinadas rentas inmobiliarias.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La norma sustituye el sistema de autoliquidaciones trimestrales para los rendimientos derivados del arrendamiento o subarrendamiento de inmuebles con resultado a ingresar por un \u00fanico periodo anual de presentaci\u00f3n. La autoliquidaci\u00f3n deber\u00e1 presentarse durante los veinte primeros d\u00edas naturales del mes de abril del a\u00f1o siguiente al devengo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Asimismo, las rentas imputadas derivadas de inmuebles urbanos de uso propio deber\u00e1n declararse entre el 1 de abril y el 31 de diciembre del a\u00f1o siguiente al devengo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estas modificaciones simplifican las obligaciones formales y proporcionan un calendario de cumplimiento m\u00e1s claro para contribuyentes y asesores fiscales.<\/p>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Nuevos requisitos de informaci\u00f3n<\/strong><\/h6>\n\n\n\n<p class=\"wp-block-paragraph\">La actualizaci\u00f3n tambi\u00e9n incorpora nuevas obligaciones de informaci\u00f3n en el Modelo 210.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el caso de las rentas derivadas de bienes inmuebles situados en Espa\u00f1a, se ha introducido un nuevo anexo para proporcionar un desglose de los gastos deducibles correspondientes a inmuebles arrendados o subarrendados. Asimismo, se ha ampliado la informaci\u00f3n requerida para cada inmueble, incluyendo, entre otros datos, el n\u00famero de d\u00edas durante los cuales el inmueble ha estado arrendado o a disposici\u00f3n de su titular, el porcentaje de titularidad del contribuyente y, cuando corresponda, la referencia catastral.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adem\u00e1s, se ha creado un anexo espec\u00edfico para determinadas autoliquidaciones agrupadas relativas a dividendos y otros rendimientos derivados de participaciones en los fondos propios de entidades. Este anexo exige a los contribuyentes identificar los valores mediante informaci\u00f3n adicional, incluido el c\u00f3digo ISIN, el c\u00f3digo LEI (Legal Entity Identifier) de la entidad emisora y la clave del mercado correspondiente, mejorando la trazabilidad de estas operaciones y reforzando el control de los procedimientos de devoluci\u00f3n de retenciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conjunto, la Orden HAC\/623\/2026 no solo modifica el calendario de presentaci\u00f3n del Modelo 210, sino que establece un nuevo marco procedimental para el IRNR, caracterizado por una simplificaci\u00f3n de las obligaciones formales y un mayor nivel de informaci\u00f3n exigida. En este contexto, resultar\u00e1 recomendable que tanto los contribuyentes como los profesionales especializados en fiscalidad internacional revisen sus procedimientos internos para adaptarse a los nuevos requisitos establecidos por la norma.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fuente: <a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2026-13573\" target=\"_blank\" rel=\"noopener\">Orden HAC\/623\/2026<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Order HAC\/623\/2026, of 12 June, introduces significant changes to Form 210 for Spanish Non-Resident Income Tax (IRNR). The updated form aligns with recent regulatory amendments while introducing new reporting requirements that strengthen the Spanish Tax Authorities&#8217; (AEAT) monitoring and control capabilities. New filing deadlines One of the most significant changes is the revision of the filing deadlines for Form 210 in relation to certain types of real estate income. The new rules replace the quarterly filing system for rental or subletting income resulting in tax payable with a single annual filing period. Returns must now be submitted during the first twenty calendar days of April of the year following the year in which the income accrued. Likewise, deemed income from owner-occupied urban properties must be declared between 1 April and 31 December of the year following the year of accrual. These changes simplify compliance obligations and provide taxpayers and tax advisers with a clearer filing calendar. New reporting requirements The Order also expands the information that must be reported through Form 210. For income derived from real estate located in Spain, a new annex has been introduced to provide a breakdown of deductible expenses relating to leased or subleased properties. The information required for each property has also been expanded to include, among other details, the number of days the property has been rented or made available to its owner, the taxpayer&#8217;s ownership percentage and, where applicable, the cadastral reference number. In addition, a specific annex has been created for certain grouped self-assessments relating to dividend income and other returns from equity interests in entities. This annex requires taxpayers to identify securities using additional information, including the ISIN code, the issuing entity&#8217;s Legal Entity Identifier (LEI) and the relevant market code, improving the traceability of these transactions and strengthening the control of withholding tax refund procedures. Overall, Order HAC\/623\/2026 not only revises the filing timetable for Form 210 but also establishes a new procedural framework for IRNR compliance, combining simplified filing obligations with enhanced reporting requirements. In this context, both taxpayers and professionals specialising in international taxation should review their internal procedures to ensure compliance with the new requirements introduced by the regulation. Source: Orden HAC\/623\/2026<\/p>","protected":false},"author":3,"featured_media":8513,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[92],"tags":[76],"class_list":["post-8511","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-spain"],"_links":{"self":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/8511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/comments?post=8511"}],"version-history":[{"count":0,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/posts\/8511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media\/8513"}],"wp:attachment":[{"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/media?parent=8511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/categories?post=8511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ems-ir.com\/es\/wp-json\/wp\/v2\/tags?post=8511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}