Modelo 211: the 3% withholding on non-resident property sales

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.