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.

The buyer or their representative — not the seller.

The payment reference the seller needs for Modelo 210.

How do I recover the 3%?

File Modelo 210 within 4 months. If your tax is lower than the withholding, AEAT refunds the difference.

Does SpainTaxForm file Modelo 211?

We handle the seller’s Modelo 210 (gain and refund). Modelo 211 is usually filed by the buyer/notary.

Does it apply to Spanish tax residents?

The 3% withholding applies when the seller is a non-resident. Residents declare in IRPF.

What if the buyer does not file?

The buyer may face penalties and the seller may struggle to prove the withholding.

Modelo 211: de 3% inhouding bij verkoop door niet-ingezetenen

De koper betaalt 3% aan de AEAT. De niet-ingezeten verkoper regelt daarna Modelo 210.

What is Modelo 211?

Modelo 211 is the form the buyer uses to pay AEAT the 3% withheld from a non-resident seller. It is not the seller’s final tax — it is an advance on IRNR capital gains tax.

Without Modelo 211 (and its NRC), the seller cannot offset or reclaim the 3% when filing Modelo 210.

Who must file it?

The buyer (or their representative) files Modelo 211. The non-resident seller files Modelo 210 within 4 months of the deed.

Buyer deadline: 1 month from transfer date.
Withholding base: transfer price (usually the deed price).
The notary often flags the duty, but tax liability sits with the buyer.

Deadlines and link to Modelo 210

Buyer → Modelo 211 in 1 month. Seller → Modelo 210 in 4 months. If IRNR (19% of the gain) is lower than the 3% withheld, the seller claims a refund; if higher, they pay the difference.

Withholding and settlement formula

Withholding = Sale price × 3% | IRNR tax = Gain × 19% | Result = Tax − Withholding

3% withholding: Paid by the buyer via Modelo 211.
19% tax: Calculated by the non-resident seller on Modelo 210.
Result: Negative = refund; positive = extra payment.

Worked examples Modelo 211 + 210

Moderate gain → partial refund

Sale price: €200,000
3% withholding: €6,000
Real gain: €20,000
IRNR 19%: €3,800

Result = 3,800 − 6,000 = −€2,200

€2,200 refund to seller

Capital loss → full 3% refund

Sale price: €150,000
3% withholding: €4,500
Gain: −€10,000 (loss)
IRNR tax: €0

Result = 0 − 4,500

Full €4,500 refund

Large gain → extra payment

Sale price: €300,000
3% withholding: €9,000
Gain: €80,000
19% tax: €15,200

Result = 15,200 − 9,000

€6,200 to pay

Modelo 211 vs Modelo 210

Item	Modelo 211	Modelo 210
Who files	Buyer	Non-resident seller
What it covers	3% withholding	Gain/loss and tax due
Deadline	1 month	4 months
Typical outcome	Payment to AEAT	Pay, offset or refund

FAQ about Modelo 211

Verkocht als niet-ingezetene?

We reclaim or settle your 3% withholding with Modelo 210. From €160.

Gerelateerde gidsen

📚Modelo 210 Hub 📋Wat is het Modelo 210?🔢NRC Modelo 210 🏠Kadastrale waarde ✍️Modelo 210 gids 🏠Toegerekende inkomsten

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Modelo 211: de 3% inhouding bij verkoop door niet-ingezetenen

What is Modelo 211?

Who must file it?

Deadlines and link to Modelo 210

Withholding and settlement formula

Worked examples Modelo 211 + 210

Moderate gain → partial refund

Capital loss → full 3% refund

Large gain → extra payment

Modelo 211 vs Modelo 210

FAQ about Modelo 211

What is Modelo 211?

Who files it?

What is the deadline?

What is the NRC?

How do I recover the 3%?

Does SpainTaxForm file Modelo 211?

Does it apply to Spanish tax residents?

What if the buyer does not file?

Verkocht als niet-ingezetene?

Gerelateerde gidsen

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