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Modelo 216: IRNR (non-resident income tax) withholdings, quarterly

Modelo 216: IRNR (non-resident income tax) withholdings, quarterly is filed with Agencia Tributaria — modelo 216. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €19.

We file your modelo 216 (withholdings and payments on account of IRNR, the non-resident income tax, on income paid to non-residents without a permanent establishment). We apply the correct rate according to the recipient's residence: 24 % as a general rule, 19 % for EU/EEA residents covered by a double taxation treaty, or the specific rate of the relevant bilateral treaty. Strict deadlines: days 1-20 of the month following the quarter.

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Estimated total cost
from €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Q1: 1-20 April; Q2: 1-20 July; Q3: 1-20 October; Q4: 1-20 January of the following year.
Where it is filed
Agencia Tributaria — modelo 216 ↗
What you receive
Application

Cost breakdown: Our fee 19 €, with no filing fee. You must also pay over the IRNR withholding (19-24 % or the treaty rate) resulting from your self-assessment..

Modelo 216: IRNR (non-resident income tax) withholdings, quarterly: how is it filed?

  1. 1Answer the chat questions (~12 minutes).
  2. 2We apply the correct rate according to residence and the bilateral treaty.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the modelo 216 electronically with the AEAT (Spanish Tax Agency).
  6. 6In January we help you reconcile the annual summary, the modelo 296.

Which documents do you need?

  • •List of non-resident recipients with their name, country of residence and NIF/foreign tax identification number.
  • •Tax residence certificates for the recipients relying on a double taxation treaty (valid for 1 year).
  • •Evidence of the payments and the withholding calculations for the quarter.

Legal basis and things to bear in mind

  • Key rates: 24 % general / 19 % EU-EEA with a double taxation treaty / variable depending on the bilateral treaty.
  • Strict deadlines: days 1-20 of the month following the quarter.
  • Surcharge under art. 27 LGT (1-15 %) for filing late without a prior demand.
  • Annual summary: modelo 296 (1-31 January of the following year), reconciled with the 4 modelos 216.
  • Keep the tax residence certificates for 4 years (art. 70 LGT).

Modelo 216: IRNR (non-resident income tax) withholdings, quarterly: frequently asked questions

Modelo 216: IRNR (non-resident income tax) withholdings, quarterly: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €19: Our fee 19 €, with no filing fee. You must also pay over the IRNR withholding (19-24 % or the treaty rate) resulting from your self-assessment.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 216: IRNR (non-resident income tax) withholdings, quarterly: how long does it take?

Q1: 1-20 April; Q2: 1-20 July; Q3: 1-20 October; Q4: 1-20 January of the following year.

Modelo 216: IRNR (non-resident income tax) withholdings, quarterly: which documents do I need?

You need to have to hand: List of non-resident recipients with their name, country of residence and NIF/foreign tax identification number., Tax residence certificates for the recipients relying on a double taxation treaty (valid for 1 year)., Evidence of the payments and the withholding calculations for the quarter.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Tributaria — modelo 216. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 216 ↗.

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