Exhaustive guide to Modelo 211: what it is, who files it (the buyer), one-month deadline, 3% withholding, NRC payment, relationship with Modelo 210 and refund. Numeric examples, deadlines, documentation and FAQ.
In every Spanish property sale with a non-resident seller, the buyer must withhold 3% of the sale price and pay it via Modelo 211. This is one of the most misunderstood tax procedures: many buyers believe the seller files it, when the obligation falls on the purchaser. This 2026 guide explains the entire process with examples, deadlines and common mistakes.
1. What is Modelo 211?
Modelo 211 is the official AEAT self-assessment form used to pay the 3% withholding on the sale price when the transferor is a non-resident individual or company. It is not a final tax: it is an advance payment of IRNR (Non-Resident Income Tax) on the seller's potential capital gain. Article 25 of the IRNR Act requires this withholding on all transfers of Spanish real estate by non-residents.
2. Who files Modelo 211?
The buyer (purchaser) files it, or their representative (gestoría, lawyer). The non-resident seller does not pay Modelo 211: their subsequent obligation is to file Modelo 210 for the capital gain and, where applicable, claim a refund of the excess withheld.
Mnemonic: Modelo 211 = buyer withholds and pays | Modelo 210 = seller declares gain and recovers (or pays) the difference.
3. The 3% withholding explained with examples
Withholding is calculated on the total transmission price (sale price), not on the gain. The non-resident seller will later be taxed on the actual gain at 19% (EU/EEA) or 24% (others), and the withholding is credited.
| Sale price | 3% withholding (Modelo 211) | Estimated IRNR tax (19%) |
|---|---|---|
| €250,000 | €7,500 | €10,830 (gain €57,000) → balance €3,330 |
| €300,000 | €9,000 | €950 (gain €5,000) → refund €8,050 |
| €160,000 | €4,800 | €0 (loss) → full refund €4,800 |
Withholding = Sale price × 3% | Tax = Gain × 19% (EU) or 24% (non-EU) | Result = Tax − Withholding
4. Deadlines: one month for the buyer
The buyer must file Modelo 211 and pay the withholding within one month of the transmission date (notarial deed). The seller has four months from the same date to file Modelo 210 for the capital gain.
| Obliged party | Form | Deadline |
|---|---|---|
| Buyer | Modelo 211 (3% withholding) | 1 month from deed date |
| Non-resident seller | Modelo 210 (capital gain) | 4 months from deed date |
| Seller (refund) | Modelo 210 with refund request | Within the 4-month period |
5. Relationship with Modelo 210 and refund
After Modelo 211 is paid, the seller must file Modelo 210 (income type 28 — capital gain) calculating the actual gain. The withholding paid by the buyer is deducted. Three common scenarios:
- Partial refund: tax is lower than the 3% withheld (low gain). Example: sale €400,000, gain €5,000, tax €950, withholding €12,000 → refund €11,050.
- Full refund: sale at a loss. Tax €0, 100% of withholding recovered.
- Balance to pay: high gain, tax exceeds 3%. Example: sale €200,000, gain €100,000, tax €19,000, withholding €6,000 → €13,000 additional.
6. NRC on Modelo 211
Modelo 211 is paid via the NRC (Complete Reference Number), a 22-character code generated on the AEAT website. Typical steps:
- Access AEAT → Modelo 211 → complete buyer, seller and property details.
- Generate the NRC with bank details (account at a participating bank).
- Pay online or at a bank branch with the NRC.
- Keep the receipt and provide a copy to the non-resident seller (required for their Modelo 210).
7. Required documentation
- Copy of the notarial purchase deed (date, price, party identification).
- Buyer's NIF/NIE and seller's Spanish tax ID (NIF for non-residents).
- Cadastral reference of the property.
- Bank details to generate the NRC.
- Copy of Modelo 211 receipt for the seller (essential for refund).
8. Common mistakes
- Confusing who files Modelo 211 (buyer, not seller).
- Calculating 3% on the gain instead of the sale price.
- Not providing the Modelo 211 receipt to the seller.
- Filing after the one-month deadline (surcharges of 5% to 20%).
- Seller not filing Modelo 210 and losing the right to refund.
- Not obtaining the seller's NIF before the deed.
9. Frequently asked questions (FAQ)
Does a Spanish-resident buyer also withhold?
Yes. The obligation exists regardless of the buyer's residence. If the seller is non-resident, the buyer withholds and pays the 3%.
What if the buyer does not withhold?
The buyer is jointly liable with the seller for the unpaid amount, plus late-payment interest and possible penalties.
Is withholding required if the seller is Spanish-resident?
No. Modelo 211 only applies when the transferor is non-resident.
Can the notary file Modelo 211?
The notary is not obliged to, but may act as intermediary if authorised. Tax liability rests with the buyer.
How long does the seller's refund take?
After filing Modelo 210 with a refund request, AEAT typically resolves within 3-6 months, paying into the indicated IBAN.
Does the 3% include municipal capital gains tax?
No. The 3% is state IRNR. Municipal plusvalía (IIVTNU) is paid separately by the seller to the town hall.
Non-resident co-owners?
Each co-owner files an individual Modelo 210. The 3% withholding is single (on total price) and allocated proportionally.
Non-resident companies?
Yes, they are also subject to the 3% withholding. The buyer pays Modelo 211 and the company files the corresponding Modelo 210.
Do I need a digital certificate for Modelo 211?
Not mandatory. You can file via Cl@ve, digital certificate or an authorised gestoría such as SpainTaxForm.
10. Related resources and services
See our specialised guides and the central Modelo 210 hub:
SpainTaxForm — we handle Modelo 211 and Modelo 210 online with automatic calculation and AEAT filing.
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