Modelo 216 (IRNR) to declare and pay withholdings for non-residents

What you need to have to hand

1. NIF del retenedor (your company or your NIF as autónomo).
2. Cl@ve PIN or certificado digital/DNIe to sign.
3. Claves y subclaves de renta from Modelo 216 that match what you paid (and country of residence of the payee).
4. Amounts paid, bases and withholding rates applied (with or without convention).
5. Certificates of tax residence of payees if you apply a reduced convention rate (valid, normally for the current year).
6. Spanish bank account if you will domiciliate (direct debit) or an NRC if you prefer to pay via the gateway.

Documentation

• Identity of the retenedor: NIF and contact details.
• Detail by clave/subclave: amounts paid, base and resulting quota.
• Country of residence of the payee and withholding rate applied (general or convention).
• Certificates of residence (do not attach them to the 216, but keep them in case they request them).
• Proof of payment: NRC or adeudo en cuenta and the CSV of the filing.

Step by step

1. Go to sede.agenciatributaria.gob.es > Todas las gestiones > Impuesto sobre la Renta de no Residentes > Modelo 216 (Retenciones e ingresos a cuenta) > Presentación por Internet.
2. Identify with Cl@ve PIN (one-time code) or certificado/DNIe.
3. Select ejercicio and período: monthly if you are Gran Empresa; otherwise trimestral.
4. Fill in the sections by claves: country of residence, amounts paid, bases and withholding rate. Mark if you apply a convention (with its reduced rate) and check the quota adds up.
5. Choose payment method:
   • Domiciliación (adeudo en cuenta): only available until día 15 of the due month.
   • NRC: generate it from the AEAT payment gateway with a collaborating bank in Spain.
6. Sign and submit. Download the justificante (CSV) and the receipt. Keep them with the certificates of residence.
7. If you underpaid, file a complementaria for the same period. If you overpaid, request devolución de ingresos indebidos on the Sede.

Tricks that save you time

• Templates/favourites: if you always use the same claves and countries, keep a draft or note your combinations so you don't stumble each period.
• Domiciliate before the 15th: avoids fighting with the NRC on the 20th at 23:50 — the classic nightmare.
• Certificates of residence: request them in good time and file them by payee and year. Applying a convention without proof invites headaches later.
• Collaborating bank: check your bank is on the AEAT's list of entidades colaboradoras; if not, find an alternative or use domiciliation.

Typical mistakes that can derail the procedure

1. Mixing up the models: Modelo 216 is the periodic payment; Modelo 296 is the annual summary; Modelo 210 is filed by the non-resident.
2. Trying to domiciliate after the deadline: from the 16th to the 20th there's no domiciliation; you must use NRC.
3. Applying a convention rate without the certificate: if you don't have it, apply the general rate and claim a refund later with the certificate.
4. Thinking withholdings can be deferred: withholdings cannot be deferred or split.
5. Using an NRC from another self-assessment: it won't work; each model and period needs its own NRC.
6. Leaving it until the 20th: if the deadline falls on a holiday it's moved to the next working day, but the website gets overloaded and banks fail. File earlier and save yourself the stress.