Spanish form 296: the annual IRNR summary

What do you want to know?What kind of income did you pay?

On form 296?

Yes

On a form 216?

No

Decided by

art. 31.4.a), first paragraph, TRLIRNR

The four regimes of article 31.4 and where each one appears
Kind of income	On the 216	On the 296
Taxable and not exempt	Yes	Yes
Exempt under article 14 or a treaty	No	Yes
Exempt under article 14.1.k) or l)	Yes	Yes
Spanish government debt (article 14.1.d)	No	No

Even with no withholding on this payment, the third paragraph of article 15.1 may still require a nil form 216 for it, subject to the six carve-outs in article 2.3 of the Order.
This is the case that makes the annual summary wider than the sum of the 216s: article 15.2 requires the nominal list to include anyone paid income «on which no withholding was practised».

Spanish form 296: the annual IRNR summary by Calculadora Capital