Form 296 is the annual informative return used in Spain to report income paid to non-resident individuals or entities and the withholding tax applied under the Non-Resident Income Tax (IRNR).
Through this form, the Spanish Tax Agency (AEAT) receives a yearly summary of all amounts paid, withholdings made, and identification details of the non-resident recipients.
This form is essential for companies and professionals that make payments to foreign suppliers, employees, contractors or service providers.
It ensures that Spain’s withholding obligations for non-residents are correctly fulfilled.
In this guide, we explain what Form 296 in Spain is for, who must file it, the filing deadline, how to submit it online, and the most common mistakes to avoid.
What is Form 296 in Spain?
Index of contents
Form 296 is the annual informative return used to report income paid to non-residents and the withholding tax applied under Spain’s Non-Resident Income Tax (IRNR).
What is Form 296 used for?
Form 296 in Spain is used to report income paid to non-residents in Spain, the withholding tax applied, and the proper identification of the income recipient. In addition, it allows the Spanish Tax Agency (AEAT) to verify that the declared income and withholdings are consistent and correctly reported.
This form falls within the framework of tax obligations linked to the Non-Resident Income Tax (IRNR), which applies to income obtained in Spain by individuals or entities without tax residence in the country.
Depending on the type of income, the tax residence of the recipient, and the existence of double taxation treaties, the applicable taxation may vary. This is a common feature of Spanish taxes affecting foreign taxpayers.
Who is required to file Form 296?
Form 296 must be filed by individuals, legal entities and other entities that fall under any of the following scenarios:
- Entities operating in Spain, including those subject to income attribution regimes, such as joint ownership structures (comunidades de bienes).
- Individuals or legal entities required to declare income under the Non-Resident Income Tax (IRNR) in Spain.
This obligation is particularly relevant in international business structures, for example, companies that contract services abroad or make payments to non-resident suppliers.
In these cases, it is essential to properly analyse the IRNR taxation. This is also a frequent issue when setting up a business in Spain as a non-resident.
Relationship between Form 216 and Form 296
Form 216 is the periodic return, filed monthly or quarterly, used to report withholding tax applied to non-residents during a specific period. It includes the amounts withheld and paid on account for the income paid during that time.
Form 296, by contrast, is the annual summary of those withholdings. Its purpose is to consolidate and detail all the information previously reported through Form 216.
Form 296 filing deadline
As a rule, Form 296 must be filed between 1 and 31 January. It is an annual return, submitted in January of the year following the one in which the income was paid.
For example, income paid during 2025 must be reported through Form 296 in January 2026.
Late filing may result in penalties, even when there is no tax amount payable.
How to file Form 296 step by step
Form 296 in Spain must be filed exclusively online through the Spanish Tax Agency (AEAT). To do so, a digital certificate, electronic ID or another accepted identification system is required.
The filing process generally follows these steps:
- Access the AEAT Electronic Office.
- Locate Form 296 using the procedure search tool.
- Select the option “Filing corresponding to tax year XXXX”.
- Complete the online form or upload a previously validated .BOE file.
- Review the information entered and sign the return.
- Download and keep the electronic filing receipt.
Although the process is straightforward, it is always advisable to complete it with professional support, such as the tax and accounting team at LEIALTA.
Common mistakes when filing Form 296
When filing Form 296, certain errors are common and may lead to requests or penalties from the Spanish Tax Agency. The most frequent include:
- Failing to declare income paid to non-residents.
- Incorrectly identifying the non-resident recipient, particularly regarding tax residence or identification details.
- Incorrect application of a double taxation treaty, without verifying that all requirements are met.
- Inconsistencies between Form 216 and Form 296, which may trigger discrepancies in AEAT cross-checks.
- Using incorrect income codes or subcodes, making it difficult to properly classify the declared income.
A prior review of the return and the reported information help prevent future issues with the tax authorities.
What penalties may apply?
Incorrect filing of Form 296 may result in administrative penalties. This can occur, for example, if the form is incomplete or filed late, even when there is no direct financial loss for the Tax Agency.
Penalties depend on the type of breach, the number of records affected, and whether there has been a prior request from the tax authorities. For this reason, meeting the deadline and ensuring consistency with periodic returns filed during the year is particularly important.
Frequently asked questions about Form 296 (FAQ)
Is Form 296 required if no withholding tax was applied?
Yes. Form 296 must still be filed, for example when a double taxation treaty sets a 0% withholding rate.
What if the recipient is resident in the EU?
EU residence does not exempt the obligation. Form 296 must still be filed.
Is Form 296 required if the non-resident recipient does not have a Spanish NIF?
Yes. In such cases, available identification details must be reported, such as the tax identification number in the recipient’s country of residence. If unavailable, any other identifying information allowed by the form instructions should be used.
Is Form 296 required if only one payment was made to a non-resident?
Yes. The obligation depends on the existence of reportable income, not on the number of transactions. Even a single payment may trigger the filing obligation.
What if an error is detected after filing Form 296?
A supplementary or replacement return must be filed, depending on the type of error. Correcting the information promptly helps reduce the risk of penalties or further requests from the Tax Agency.
How LEIALTA supports you with Form 296
At LEIALTA, we advise companies on the correct management of withholding tax on payments to non-residents. We review the application of IRNR rules, relevant international tax treaties, and the consistency between Forms 216 and 296.
Our tax team prepares and files Form 296, helping to avoid formal errors, penalties and discrepancies with the Spanish Tax Agency.
