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 Italian sellers only?

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

3% Withholding Refund for Italian 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.

File with SpainTaxForm Free calculator

Rental income Selling property ← Italian 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 Italian sellers in Barcelona, Costa Brava, Baleares and Valencia 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.

Start your Modelo 210

Recursos relacionados

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Modelo 210 AEAT y predeclaración

Sede electrónica, predeclaración y presentación sin certificado

3% Withholding Refund for Italian 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 Italian sellers only?

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