The Spanish Tax Agency has announced the publication of Order HAC/623/2026 in the Official Gazette on 23 June 2026, which modifies:
- Form 210 - Income Tax for Non-Residents without a Permanent Establishment;
- Form 213 - Non-Residents' Income Tax. Special tax on real estate assets of non-resident organizations; and
- Form 296 - Informative Tax Return. Withholdings and payments on account of Non-Resident Income Tax. Annual summary.
The main modifications are made to Form 210, including the add…