On 31 January 2024, the Spanish Tax Agency published the Order HAC/56/2024 in the Official Gazette, which brings modifications to the self-assessment forms (modelos) listed below:
- Form 123. Withholdings and payments on account of the Personal Income Tax, Corporate Tax and the Income Tax of non-residents (permanent establishments). Certain returns on movable capital or certain income.
- Form 210. Income Tax for Non-Residents without Permanent Establishment.
- Form 211. Income Tax for Non-Residents. Withholding in the acquisition of real estate from non-residents without permanent establishment.
- Model 213. Special lien on real estate of non-resident entities.
- Form 216. Non-Resident Income Tax. Income obtained without permanent establishment. Withholdings and payments on account.
Likewise, it modifies the following informative statements:
- Form 193. Withholdings and payments on account of personal income tax on certain income from movable capital. Withholdings and payments on account of IS and IRNR (permanent establishments) on certain incomes. Annual summary.
- Model 296. Informative Declaration. Withholdings and payments on account of Income Tax for non-residents (without permanent establishment). Annual summary.
