Introduction to the Correction of Order HAC/623/2026
The Ministry of Finance has issued an error correction in Order HAC/623/2026, dated June 12, 2026, which amends a series of previous orders related to the Non-Resident Income Tax (IRNR). These modifications primarily affect the self-assessment forms used to declare income obtained in Spain without a permanent establishment, withholdings on the acquisition of real estate, and special levies on properties owned by non-resident entities.
Affected Forms and Their Fiscal Importance
The forms subject to modifications include:
- Form 210: Declaration for income obtained without a permanent establishment.
- Form 211: Withholding applied on the acquisition of real estate from non-residents without a permanent establishment.
- Form 213: Special levy on real estate owned by non-resident entities.
- Form 216: Declaration-payment document for withholdings and payments on account for non-residents.
- Form 296: Annual declaration of withholdings and payments on account for non-residents without a permanent establishment.
The correction also affects the procedure and conditions for direct debit payments of certain debts managed by the State Tax Administration Agency (AEAT), regulated under Order EHA/1658/2009.
Importance of the Update for Non-Residents and Companies
These corrections are significant for non-residents earning income in Spain, as well as for companies and entities managing real estate investments or conducting operations subject to the IRNR. The update aims to ensure the correct filing and settlement of taxes, avoiding formal errors that could lead to penalties or delays in tax administration.
Impact on Filing and Tax Procedures
The changes introduced in Order HAC/623/2026 include clarifications and adjustments to the electronic filing procedures for the aforementioned forms, as well as the conditions for setting up direct debit payments, thereby facilitating compliance with tax obligations for non-resident taxpayers.
Additionally, the conditions for the accurate completion of self-assessments and withholding declarations are reinforced, providing greater legal certainty and reducing the likelihood of errors in documentation submitted to the AEAT.
Recommendations for Taxpayers and Managers
In light of these modifications, non-resident taxpayers and professionals managing these tax obligations are advised to stay informed about the latest regulatory updates and to use official channels for submitting declarations.
Specialized tax consultancies and management firms in international taxation and non-resident taxation, such as Klira, can offer up-to-date and personalized advice to ensure proper compliance and avoid fiscal contingencies.
Conclusions
The error correction in Order HAC/623/2026 represents an important step toward improving the tax management of the Non-Resident Income Tax in Spain. The update of Forms 210, 211, 213, 216, and 296, along with the regulation of the direct debit procedure, contributes to greater clarity and efficiency in the filing of self-assessments and withholding declarations.
For non-residents, companies, and professionals operating in the field of international taxation, it is essential to adapt their processes to these modifications to optimize tax management and avoid potential penalties or administrative complications.
At Klira, we offer comprehensive and up-to-date advisory services to properly manage tax obligations related to the IRNR and other taxes, thereby providing our clients with peace of mind and legal certainty.
Source consulted: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14499