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.

What is the 3% withholding?

It is an amount that the buyer withholds from the gross sale price (without deducting expenses) and pays to the Tax Agency via Modelo 211. It's an advance payment of capital gains tax. Amount: sale price × 3%. Example: €200,000 sale = €6,000 withholding.

Can I recover part of the withholding?

Yes. If the 3% withheld exceeds the actual tax you owe on the capital gain (or if you have a loss), you can request a refund of the excess. It's very common to recover money in these situations. Refund processing takes approximately 6 months.

What expenses can I deduct from the sale?

Selling expenses: real estate agent commissions, notary fees, management fees, property registry. Original purchase expenses: the same items. Improvements: renovations that increase value (not maintenance). NOT deductible: mortgage interest, property taxes like IBI, financing costs.

What is the deadline to declare?

4 months from the sale deed date. This deadline is critical: filing late triggers 50% penalty on tax + late payment interest. If you sell March 15, file before July 15.

Must I file even if I had a loss?

Yes. Even with a capital loss (bought €200,000, sold €150,000), you must file Modelo 210 and request refund of the entire 3% withholding. The loss is documented with the Tax Agency.

Can I use previous losses to offset?

Not automatically. Capital losses have limits on compensation with prior gains. Consult a tax professional to optimize your situation.

Is Modelo 211 mandatory?

Yes, absolutely mandatory. The buyer must file it in January the year after the sale (Modelo 211 withholding report). Without it, your seller's Modelo 210 cannot be processed. The buyer's notary or accountant typically handles this.

Capital Gains — Modelo 210

How to declare the sale of a property in Spain as a non-resident

What are capital gains?

When a non-resident sells a property in Spain, they must pay tax on the capital gain. This is the difference between the net sale price (sale price minus selling expenses) and the net acquisition cost (purchase price plus buying expenses and improvements). Positive gains are taxed; negative gains (losses) can result in refund claims.

The tax rate is 19% for all non-residents, regardless of their country of residence (same 19% for EU and non-EU, unlike rental income). This declaration is filed using Modelo 210 within 4 months after the deed is signed.

Real example: Bought for €150,000 (plus €2,000 notary fees = €152,000 cost), sold for €220,000 (minus €8,000 selling expenses = €212,000 net). Gain: €212,000 - €152,000 = €60,000. Tax: €60,000 × 19% = €11,400. However, the 3% withholding already done (€6,600) is deducted, leaving €4,800 to pay.

3% Withholding — Modelo 211

The buyer is legally obligated to withhold 3% of the gross sale price and pay it to the Tax Agency via Modelo 211 (a document the notary prepares). This withholding is an advance payment of your tax. The buyer is responsible for making this withholding and filing Modelo 211. Without Modelo 211, you cannot file the seller's Modelo 210. If the 3% exceeds your actual tax, you request a refund. If your tax is higher, you pay the difference.

Filing deadline

The declaration must be filed within 4 months following the date of the sale deed. Example: if you sold on March 1st, you must file by July 1st. This is a critical deadline: delays result in penalties and late payment interest.

Declaration process

Gather documentation

Purchase deed (with acquisition date and price), sale deed (with price and date), Modelo 211 (essential - buyer's 3% withholding), invoices for improvements made, notary/management fees, registry fees, and associated taxes from purchase and sale.

Calculate the gain

Sale price minus selling expenses = net transmission value. Purchase price plus buying expenses and improvements = net acquisition value. The difference = capital gain or loss.

File Modelo 210

Declare the gain (or loss) and calculate tax. Subtract the withholding already made (Modelo 211). If there's excess withholding, request a refund. If tax is higher, pay the difference through the AEAT online platform.