What is the Modelo 210 tax in Spain?

Modelo 210 is the official Spanish form non-resident property owners must file with AEAT to declare income from Spanish property: imputed income, rental income, capital gains on sales, and the 3% withholding refund.

What is the non-resident tax rate in Spain for 2026?

EU and EEA residents pay 19% and may deduct rental expenses. Non-EU residents (including the UK after Brexit) pay 24% and cannot deduct expenses.

Can I file Modelo 210 online from another country?

Yes. SpainTaxForm generates the official .210 file accepted by AEAT and lets you file from any country without travelling to Spain or hiring a local lawyer.

How much does it cost to file Modelo 210 with SpainTaxForm?

Imputed income starts at €30, rental income from €80, and capital gains or 3% withholding refunds at €160.

When am I entitled to a 3% refund?

When the 3% withheld exceeds your actual capital gains tax. Or if you had a capital loss (even though tax is €0). Or if your gain is small and 3% of sale price is more than 19% of the gain. Most property sales result in refunds.

How long until the refund arrives?

Legal deadline is 6 months from filing the Modelo 210. Actual refunds typically arrive in 3-4 months. Complex cases may take up to 6 months. Money is transferred directly to your bank account via SEPA transfer.

What documents do I absolutely need?

Original purchase deed (with date and price), original sale deed (with date and price), Modelo 211 from the withholding (CRITICAL - without this you cannot claim refund), receipts/invoices for expenses and improvements.

Can I get a refund if I sold at a loss?

Yes, and it's actually more favorable. If you sold at a loss (bought €200,000, sold €150,000), you can request a full refund of the entire 3% withheld (€4,500 in this example). The loss is documented with the Tax Agency and generates a complete refund.

Is Modelo 211 absolutely required?

Yes, completely mandatory. Without Modelo 211 (the document showing the buyer's withholding), you cannot request a refund. If you don't have it, the buyer or their notary/accountant can provide a copy.

Do I need a Spanish bank account to receive the refund?

Not mandatory. The AEAT transfers refunds via SEPA to any European bank account. Simply provide a valid IBAN in the Modelo 210. Non-SEPA accounts may have limitations.

What if I don't file Modelo 210 on time?

The deadline is 4 months from the sale deed date. Filing after triggers penalties (50% of tax owed) plus late payment interest. Even with a pending refund, file on time. Delaying can trigger AEAT investigations.

Can I request a refund years after the sale?

General statute of limitations is 4 years from the end of the year of sale. So you have substantial time, but don't wait. Additionally, interest (if owed to you) is calculated only from the filing date.

Do I receive interest if the AEAT refund is late?

Yes. If the AEAT takes longer than 6 months to refund you, they pay you late-payment interest. This rate is set quarterly by the AEAT (currently around 4-5% annually).

3% Withholding Refund

How to recover the excess withheld when selling your property in Spain

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What is the 3% withholding refund?

When a non-resident sells a property in Spain, the buyer withholds 3% of the sale price and pays it to the Tax Agency via Modelo 211. This 3% is an advance payment of your capital gains tax. In many situations, this 3% is more than the actual tax you owe, resulting in a refund to you.

If the 3% withheld exceeds your actual capital gains tax (or if you had a capital loss), you're entitled to request a refund of the excess or the entire withholding. Example: if you sold with a €20,000 gain (tax: €3,800) but 3% was withheld on €200,000 (€6,000), you recover €2,200. If you sold at a loss, you recover the entire withholding.

The refund is managed by filing your Modelo 210 declaring the capital gain (or loss). You must provide complete documentation: purchase deed, sale deed, and Modelo 211 (the document the buyer or notary filed with the withholding).

3% withholding refund examples Modelo 210

Tax = Gain × Rate | Withholding = Sale price × 3% | Result = Tax − Withholding

Partial refund — low gain, tax < withholding

Sale price: €400,000
Purchase + costs: €380,000 + €15,000
Capital gain: €5,000
IRNR tax (19%): €950
3% withholding (Modelo 211): €12,000

Result = 950 − 12,000 = −€11,050

€11,050 partial refund

Full refund — sale at a loss

Sale price: €160,000
Purchase + costs: €220,000 + €12,000
Capital gain: −€72,000 (loss)
IRNR tax: €0
3% withholding: €4,800

Result = 0 − 4,800 = −€4,800

€4,800 full refund

Balance to pay — high gain, tax > withholding

Sale price: €200,000
Purchase + costs: €90,000 + €10,000
Capital gain: €100,000
IRNR tax (19%): €19,000
3% withholding: €6,000

Result = 19,000 − 6,000 = €13,000

€13,000 additional tax due

Complete refund process

Gather documentation

Purchase deed (date and original price), sale deed (date and sale price), Modelo 211 (withholding made by buyer - MANDATORY), invoices for purchase and sale expenses, documentation of improvements made.

Calculate actual gain/loss

Sale price - selling expenses = net transmission value. Purchase price + buying expenses + improvements = net acquisition value. The difference is your capital gain or loss. Multiply gain × 19% = your actual tax owed.

File Modelo 210 or refund request

Declare the gain/loss and calculated tax. If withholding is excessive, the refund amount appears automatically. SpainTaxForm handles this electronically with the AEAT.

Track and receive payment

After filing, the AEAT processes your claim. Legal deadline is 6 months, but typically 3-4 months in practice. The refund is deposited directly to your designated bank account.

Frequently asked questions about 3% refunds

3% Withholding Refund

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3% Withholding Refund

What is the 3% withholding refund?

3% withholding refund examples Modelo 210

Partial refund — low gain, tax < withholding

Full refund — sale at a loss

Balance to pay — high gain, tax > withholding

Complete refund process

Gather documentation

Calculate actual gain/loss

File Modelo 210 or refund request

Track and receive payment

Frequently asked questions about 3% refunds

When am I entitled to a 3% refund?

How long until the refund arrives?

What documents do I absolutely need?

Can I get a refund if I sold at a loss?

Is Modelo 211 absolutely required?

Do I need a Spanish bank account to receive the refund?

What if I don't file Modelo 210 on time?

Can I request a refund years after the sale?

Do I receive interest if the AEAT refund is late?

3% Withholding Refund

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