Modelo 296: IRNR annual summary of withholdings and payments on account

Modelo 296. Non-Resident Income Tax. Non-residents without a permanent establishment. Annual return of withholdings and payments on account.

  • IRNR
  • Filed annually
  • 3 casillas in 1 sections
  • 2 filled from your records
  • 1 you enter
Established by

Resumen

02

Base for withholdings and payments on account

Algebraic sum of the withholding bases across the recipient records.

Filled automatically from a related modelo's result Amount in euros

Legal basis
  • Real Decreto Legislativo 5/2004 art. 24
  • Orden EHA/3290/2008 art. 6
Registry identifiers
Casilla id
02
Semantic role
irnr_resumen_base
Binding
modelo-296-prev-216-base-retenciones
Registry section
resumen
Sources
boe-modelo-296-form-text boe-modelo-296-form-layout
Revisions
2024-y-siguientes 2023
03

Withholdings and payments on account

Sum of the withholdings and payments on account across the recipient records.

Filled automatically from a related modelo's result Amount in euros

Legal basis
  • Real Decreto Legislativo 5/2004 art. 24
  • Orden EHA/3290/2008 art. 6
Registry identifiers
Casilla id
03
Semantic role
irnr_resumen_retenciones
Binding
modelo-296-prev-216-retenciones-total
Registry section
resumen
Sources
boe-modelo-296-form-text boe-modelo-296-form-layout
Revisions
2024-y-siguientes 2023
04

Withholdings and payments on account actually paid in

The portion of withholdings actually paid in: only recipients with "clave" 3 to 25, and those with "clave" 1 or 2 where "pago" is 1. May be lower than box 03.

You enter this Amount in euros

Legal basis
  • Real Decreto Legislativo 5/2004 art. 24
  • Orden EHA/3290/2008 art. 6
Registry identifiers
Casilla id
04
Semantic role
irnr_resumen_retenciones_ingresadas
Registry section
resumen
Sources
boe-modelo-296-form-text boe-modelo-296-form-layout
Revisions
2024-y-siguientes 2023