# Modelo 296: IRNR. Resumen anual de retenciones (sin establecimiento permanente)

> Form 296 (IRNR. Resumen anual de retenciones (sin establecimiento permanente)) is filed with the Agencia Tributaria (AEAT, the Spanish Tax Agency). In 2026 it falls due on 2 February 2026, according to the official calendar.

- Address: https://misobligaciones.com/en/modelos/296/
- Reviewed on: 2026-09-21
- Language: en

## In a nutshell

- **Filed with:** the Agencia Tributaria (AEAT, the Spanish Tax Agency)
- **For those taxed in:** Mainland Spain and the Balearic Islands
- **How often:** Annual
- **Deadlines in 2026:** One: 2 February 2026
- **Official calendar consulted on:** [21 September 2026](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual.html)

## Who files it

*Text from the official source, in Spanish*

Quienes presentaron el 216: resumen anual de las rentas pagadas a no residentes sin establecimiento permanente.

## All its deadlines

Each row is a deadline from the official calendar: the last day to file. When that day falls on a Saturday, Sunday or public holiday, the calendar already moves it to the next working day.

| Period | Last day | Day |
| --- | --- | --- |
| Año 2025 | 2 February 2026 | Monday |
| Año 2026 | 1 February 2027 * | Monday |

> * Date worked out with the deadline rule, because the official calendar for that year has not been published yet. Check it when it comes out.

Every deadline of the year, month by month: [2026 tax calendar](https://misobligaciones.com/en/calendario-fiscal-2026/).

## Official links

Where it is filed, its instructions and, if there is one, the file format for importing it. All on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).

| For | Official link |
| --- | --- |
| File it | [Modelo 296 (trámite)](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GI22.shtml) |
| Instructions and help | [Plazos de presentación](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-296-decla_____s-resumen-anual_/plazos-presentacion.html) |
| File format | [Presentación mediante fichero](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/declaraciones-informativas-ayuda-tecnica/modelos-291-347/modelo-296-fichero.html) |
| File format | [Diseño de registro 296, 2024 (pdf)](https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_200_299/archivos_24/DR_296_2024.pdf) |
| File format | [Diseños de registro modelos 200-299](https://sede.agenciatributaria.gob.es/Sede/ayuda/disenos-registro/modelos-200-299.html) |

## Frequently asked questions

### When is form 296 filed in 2026?

According to the official calendar of the Agencia Tributaria (AEAT, the Spanish Tax Agency): Año 2025, by 2 February 2026.

### Who has to file form 296?

According to the Agencia Tributaria (AEAT, the Spanish Tax Agency): “Quienes presentaron el 216: resumen anual de las rentas pagadas a no residentes sin establecimiento permanente.”

### What happens if I file form 296 late?

If you file it before the tax authority has asked you to and there is an amount to pay, there is a surcharge of 1% plus another 1% for each full month of delay, and of 15% plus interest after twelve months (art. 27 of the Ley General Tributaria, the General Tax Act). If there is nothing to pay, the general penalty is €200, which drops to €100 if you file without having been asked; for information returns it goes by the item of data (art. 198). The details are in [the guide to missed deadlines](https://misobligaciones.com/en/fuera-de-plazo/).

### Does Mis Obligaciones file form 296 for me?

No. Mis Obligaciones suggests it in your calendar with the reason, takes you to its official page and reminds you a week before and the day before. The filing is done by you, or your gestoría (tax adviser’s office), on the website of the Agencia Tributaria (AEAT, the Spanish Tax Agency).

> This is information copied from official sources to help you find your way, not tax advice: your case may have exceptions. Check it on the authority’s website or with whoever advises you.

## Official sources

- [2026 tax calendar for Mainland Spain and the Balearic Islands](https://sede.agenciatributaria.gob.es/Sede/ayuda/calendario-contribuyente/calendario-contribuyente-2026/calendario-anual.html) — Agencia Tributaria
- [Modelo 296 (trámite)](https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GI22.shtml) — Agencia Tributaria
- [Plazos de presentación](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-296-decla_____s-resumen-anual_/plazos-presentacion.html) — Agencia Tributaria
- [Presentación mediante fichero](https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/declaraciones-informativas-ayuda-tecnica/modelos-291-347/modelo-296-fichero.html) — Agencia Tributaria
- [Diseño de registro 296, 2024 (pdf)](https://sede.agenciatributaria.gob.es/static_files/Sede/Disenyo_registro/DR_200_299/archivos_24/DR_296_2024.pdf) — Agencia Tributaria
- [Diseños de registro modelos 200-299](https://sede.agenciatributaria.gob.es/Sede/ayuda/disenos-registro/modelos-200-299.html) — Agencia Tributaria