Modelo 211
Form 211: Non-Resident Income Tax in Spain
Form 211 is a tax return that must be filed by the buyer when purchasing a property from a non-resident seller in Spain.
Its main purpose is to withhold 3% of the purchase price and pay it to the Spanish Tax Agency (AEAT) as an advance on the Non-Resident Income Tax (IRNR).
This form is not submitted by the seller, but by the buyer or their representative, within one month of signing the purchase agreement (deed).
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What is Form 211?
Form 211 (AEAT) is a withholding tax declaration that serves as a guarantee for the Spanish Tax Authority.
When a non-resident individual or company sells a property in Spain, the law requires the buyer to withhold 3% of the sale price and declare it using this form. This ensures that the seller pays any tax due on the capital gains from the sale.
Why does this requirement exist?
Because the seller is not a tax resident in Spain, and it may be difficult for the tax authority to enforce payment. The 3% withholding acts as a “payment on account” of the tax the seller will later declare using Form 210.
When must Form 211 be submitted?
It must be submitted within 1 month from the date the sale is signed before a notary. For example: if you buy a property on July 10, you have until August 10 to submit Form 211 and pay the 3% to the Tax Agency.
Who must submit Form 211?
The buyer of the property — if they are buying from a seller who is not tax resident in Spain. It can be filed by the buyer directly or through a fiscal representative. Important: The seller does not submit this form. The full responsibility lies with the buyer.
How to file Form 211 (step by step)
Here are the key steps to correctly submit Form 211:
1. Calculate the 3% withholding
Example: Purchase price: €250,000. 3% withholding: €7,500. This amount must be paid to the Spanish Tax Agency.
2. Access the AEAT electronic headquarters
You can file the form online through the AEAT website or submit it in person at a tax office. You will need:
- NIF/NIE or passport of both buyer and seller
- Property details (cadastral reference, address, deed)
- Proof of payment of the 3% withholding
3. Complete and submit the form
The form requires you to include:
- Personal and tax details of both parties
- Total purchase price
- Amount withheld (3%)
- Bank transaction ID or payment reference
4. Make the 3% payment
The payment must be made through an authorized bank or electronically, using the properly filled form.
5. Provide proof to the seller
After filing Form 211, you will receive a withholding certificate. This document is essential — the seller needs it to submit Form 210 and, if applicable, request a refund of the 3% withholding.
What happens if you don’t submit Form 211?
Failing to submit it correctly may lead to serious consequences for the buyer:
- Fines and late payment interest
- Inability to register the property in the Land Registry
- Legal issues with the Tax Agency
Even if you are a Spanish resident, if you're buying from a non-resident, you are legally required to withhold and declare the 3%.
What if the seller is a Spanish tax resident?
Then Form 211 is not required. It only applies if the seller is not fiscally resident in Spain.
Can the seller get the 3% back?
Yes. As a non-resident seller, they can file Form 210 in the following tax year to report their gain or loss. If they didn’t make a profit or if the tax due is less than the 3% withheld, they can request a full or partial refund.
Are there any exemptions?
No. The 3% withholding is mandatory for all sales made by non-resident sellers, even if they sell the property at a loss. The only way to avoid it is for the seller to prove Spanish tax residency with a valid certificate.
Documents needed for Form 211
- Deed of sale (escritura de compraventa)
- ID/NIE or passport of buyer and seller
- Cadastral reference number of the property
- Proof of payment to the Tax Agency
- Non-residency certificate of the seller (if applicable)
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What to remember about Form 211
- It is mandatory if buying from a non-resident
- You have 1 month to file it
- You must withhold and pay 3% to the Spanish Tax Agency
- The seller needs your certificate to regularize their tax situation
Even though submitting Form 211 is a one-time obligation, getting it wrong can create costly issues — from fines to problems registering the property. That’s why it’s crucial to understand your responsibilities when buying from a non-resident seller.
At SpainTax, we make this process easier with our instant tax calculator, helping you quickly estimate your obligations and avoid surprises.
Need clarity on how to handle the 3% withholding or what steps to follow next? Get in touch — we're here to guide you.
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