On June 23, 2026, Order HAC 623/2026 was published in the Official State Gazette (BOE), introducing modifications to the Non‑Resident Income Tax (IRNR) returns, specifically models 210, 213 and 296. These adjustments aim to simplify the filing process, improve clarity, and align the forms with recent legislative updates affecting non‑resident taxpayers. Key changes include revisions to the calculation methodology for certain types of income, updates to the list of deductible expenses, and modifications to the reporting of withholding taxes. The order also defines new thresholds for exemption and outlines specific procedural steps for electronic submission through the AEAT’s digital platform. Additionally, the modifications provide guidance on the treatment of double‑taxation treaties, ensuring that non‑residents can benefit from applicable relief measures without unnecessary administrative burdens. The AEAT emphasizes the importance of taxpayers reviewing the updated forms before submission to avoid errors that could trigger audits or penalties. Support resources, including explanatory notes and tutorial videos, are available on the Agency’s website to assist contributors in navigating the revised documentation.