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Modelo 296: annual summary of withholdings on payments to non-residents

Modelo 296: annual summary of withholdings on payments to non-residents is filed with Agencia Tributaria — modelo 296. 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: €19 to €19.

We file the annual information summary of withholdings on payments to non-residents (modelo 296), reconciled with the sum of the 4 quarterly modelos 216. We check it recipient by recipient before filing, to avoid discrepancies with the AEAT (Spanish Tax Agency) and the penalty under art. 198 LGT for an information return filed late or incorrectly.

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Estimated total cost
€19 to €19
Managora's fee
€22.99 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
1 to 31 January of the year following the tax year declared.
Where it is filed
Agencia Tributaria — modelo 296 ↗
What you receive
Application

Cost breakdown: Our fee 19 €. This is the annual information summary of the withholdings: it involves no tax payment and no fee..

Modelo 296: annual summary of withholdings on payments to non-residents: how is it filed?

  1. 1Answer the chat questions (~12 minutes).
  2. 2We check that it reconciles with the sum of the 4 modelos 216.
  3. 3Payment of 19 €.
  4. 4Sign the mandate from your phone.
  5. 5We file the modelo 296 electronically with the AEAT.

Which documents do you need?

  • •Copy of the 4 quarterly modelos 216 already filed.
  • •Full list of recipients with their NIF/foreign tax identification number, country of residence, base and withholding.
  • •Valid tax residence certificates for the double taxation treaties applied.

Legal basis and things to bear in mind

  • Reconciliation is compulsory: the annual sum of withholdings = the sum of the 216s (Q1 + Q2 + Q3 + Q4).
  • Deadline: 1-31 January of the following year.
  • Penalty under art. 198 LGT for filing late or with errors (20 € per item of data, minimum 300 €, maximum 20.000 €; reduced by 50 % if filed voluntarily).
  • The modelo 296 is an information return (it does not generate any additional payment).
  • Keep the residence certificates for 4 years.

Modelo 296: annual summary of withholdings on payments to non-residents: frequently asked questions

Modelo 296: annual summary of withholdings on payments to non-residents: how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €19 to €19: Our fee 19 €. This is the annual information summary of the withholdings: it involves no tax payment and no fee.. Managora's fee is €22.99, 21% VAT included (€19.00 net + €3.99 VAT). This procedure carries no official tasa.

Modelo 296: annual summary of withholdings on payments to non-residents: how long does it take?

1 to 31 January of the year following the tax year declared.

Modelo 296: annual summary of withholdings on payments to non-residents: which documents do I need?

You need to have to hand: Copy of the 4 quarterly modelos 216 already filed., Full list of recipients with their NIF/foreign tax identification number, country of residence, base and withholding., Valid tax residence certificates for the double taxation treaties applied.. 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 296. 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 296 ↗.

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