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.

Can I get the full 3% back?

Only if your capital gains tax is zero or less than 3% of the sale price. Otherwise you recover the excess only.

How long does AEAT take to pay?

Typically several months after a correct filing. Bank account in Spain or SEPA may be required.

What if I already missed the deadline?

Contact us — late regularisation may still be possible with surcharges but is better than losing the entire withholding.

Does this apply to Dutch sellers only?

The 3% rule applies to all non-resident sellers regardless of nationality. This guide is tailored for Dutch tax residents.

3% Withholding Refund for Dutch Property Sellers in Spain

When you sold your Spanish home, the buyer withheld 3% for AEAT. If your actual capital gains tax is lower — or you sold at a loss — you are entitled to a refund of the difference.

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Rental income Selling property ← Dutch overview

When you get a refund

If the 3% withheld exceeds your IRNR capital gains liability — for example you sold at a modest profit or a loss after purchase costs — AEAT must return the excess. Many Dutch sellers in Costa Blanca, Costa del Sol and Valencia (fastest-growing buyer group) successfully recover thousands of euros.

Deadlines: do not miss them

File Modelo 210 within 4 months of the sale deed. Request the refund within 3 months of that filing. Missing deadlines can forfeit your right to recover the withholding.

Documents needed

NIE, sale and purchase deeds, proof of costs (notary, registry, improvements), buyer NIF and the Modelo 211 withholding receipt. SpainTaxForm guides you through each step.

Tax rate: 19%

EU/EEA residents can deduct eligible property expenses on rentals.

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Related resources

Explore more Modelo 210 and IRNR guides

Modelo 210 Hub

Guía definitiva IRNR: tipos, plazos y checklist 2026

3% Withholding Refund for Dutch Property Sellers in Spain

When you get a refund

Deadlines: do not miss them

Documents needed

Tax rate: 19%

Can I get the full 3% back?

How long does AEAT take to pay?

What if I already missed the deadline?

Does this apply to Dutch sellers only?

Related resources

Modelo 210 Hub

IRNR Hub

What is Modelo 210?

NRC Modelo 210

Cadastral Value

Imputed Income

Rental Income

Modelo 211

Modelo 211 deep guide

Modelo 210 definitive 2026

3% Refund

Capital Gains

Tax Calculator

UK Owners Guide

German Owners Guide

Dutch Owners Guide

Italian Owners Guide

Costa Blanca

Baleares

Costa del Sol

Registration Guide

Deadlines 2026

Penalties

Holiday lets

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