Order HAC/623/2026 introduces changes to Forms 210, 213 and 296, including new reporting requirements for dividend and property income, revised filing deadlines, and technical updates.

RF Report

Spain has published Order HAC/623/2026 of 12 June 2026 in the Official State Gazette (BOE) on 23 June 2026, introducing amendments to several Non-Resident Income Tax returns and related filing procedures.

The Order updates:

  • Form 210 – Non-Resident Income Tax
  • Income obtained without a Permanent Establishment, Form 213 – Non-Resident Income Tax
  • Special Tax on Real Estate Owned by Non-Resident Entities, and Form 296 – Informative Tax Return
  • Withholdings and Payments on Account of Non-Resident Income Tax
  • Annual Summary
  • It also amends the rules governing Forms 210, 211, 213, 216 and 296, as well as the direct debit payment procedure for certain tax debts administered by the Spanish State Tax Administration Agency (AEAT)

Form 210: Dividend income

The revised Form 210 introduces a new annex for taxpayers who choose to report multiple dividends received from the same entity in a single return. Completing the annex is mandatory in these cases.

The form also requires additional information for dividend reporting, including:

  • Market Key (whether the security is traded on Spanish, EU or other markets)
  • LEI Code
  • ISIN Code

Form 210: Real estate income

Several changes apply to income from leased or subleased property.

A new annex has been added to report deductible expenses. Taxpayers must also provide:

  • Number of days the property was available or rented
  • Participation share (ownership percentage)
  • Cadastral reference key indicating whether the property has an official cadastral reference

For property transfers involving both spouses, the filing indicator changes from C/O to C/I to distinguish between joint and individual filings.

Form 210: Other changes

The Order also makes several technical updates to Form 210:

  • The “Date and signature” field has been removed.
  • The address field has been replaced with “Current address in the country of residence.”

Filing deadlines

The Order revises filing deadlines and direct debit periods for certain types of income.

Income type Filing deadline Direct debit period
Rental income (tax due) First 20 calendar days of April following the year of accrual 1–15 April
Imputed property income 1 April–31 December following the year of accrual 1 April–23 December
Property transfers Within three months after the one-month period following the transfer date Not specified

Form 296

The Order also updates Form 296.

The Market Key field has been aligned with the new values introduced in Form 210. A new field, Legal personality of the registered holder, has also been added to identify whether the registered holder is an individual (F) or a legal entity (J).

When the changes apply

The Order entered into force on the day after its publication in the Official State Gazette (BOE).

The revised Form 296 applies from the 2026 tax year, with returns due in 2027.

The updated Form 210 will apply to returns filed from 1 January 2027, regardless of the accrual date. The revised filing deadlines apply to income accrued during the 2026 natural year.