Buying property from a non-resident in Spain: 3% withholding and form 211
Grupo Avanza Consultores reviews and prepares the buyer’s withholding and form 211 when Spanish property is sold by a non-resident without a permanent establishment. Based in Paterna, Valencia, we work remotely throughout Spain, with in-person appointments by arrangement. We check the seller’s tax residence, price, ownership shares and transfer date. We reply in writing in English. Email us before signing.
Address the buyer’s obligation before completion
When a non-resident income taxpayer transfers Spanish property without a permanent establishment, the buyer must withhold and pay over 3% of the agreed consideration, or make the corresponding payment on account (article 25.2 of the Non-Resident Income Tax Act and article 14.1 of its Regulations). The seller’s tax position determines whether this applies. The Tax Agency confirms that both resident and non-resident buyers can have this obligation.
The withholding is a payment on account of the seller’s tax, rather than their final liability. It is distinct from purchase taxes and other transaction costs. We therefore review the evidence before the purchase payment is finalised.
The seller’s residence needs evidence
Nationality, a Spanish address on the deed or a NIE does not settle the check. Article 14.2.a of the Regulations excludes withholding where the seller proves liability to Spanish Personal Income Tax or Corporation Tax through a certificate from the competent tax authority. We review that certificate and the transaction before concluding that withholding is not required.
The Regulations also provide an exception for contributions of property on the formation or increase of the capital of companies resident in Spain (article 14.2.b). An ordinary purchase is not treated as a capital contribution.
Form 211: one month from the transfer
The buyer files form 211 and pays the withholding within one month from the transfer date (article 14.3 of the Regulations and article 8.5 of Order EHA/3316/2010). We check the effective date and precise deadline.
After payment, the buyer gives the non-resident seller their copy of form 211 as evidence of the payment on account for the seller’s return (article 8.4 of the Order). We reconcile the deed, calculation, payment and receipt. A contractual withholding provision does not by itself prove payment to the Tax Agency.
Multiple sellers and different shares
Where there are several buyers or a mix of resident and non-resident sellers, we identify each person and their share. The official form 211 instructions distinguish the consideration attributable to non-residents and the allocation of withholding between them. We do not apply the percentage across all sellers without checking their positions.
We review the deed or draft, ownership, price and payment arrangements, residence certificates and tax details. A price covering other assets or rights, or a transaction other than an ordinary sale, needs assessment before applying a standard calculation.
After completion: receipts and the seller’s tax
The seller reports the final tax and credits the payment on account. Article 14.4 of the Regulations provides three months from the end of the withholding payment period and allows repayment of an excess after the relevant checks. Withholding 3% does not itself guarantee a refund.
If withholding is not paid, article 25.2 of the Act provides for the property to secure the lower of the withholding and the corresponding tax. If you have completed and do not know whether form 211 was filed, we first review the deed, payments and receipts. Our guide to selling Spanish property as a non-resident covers the seller’s wider position.
What you receive
We propose the scope and quote before you decide. After checking the documents, we explain whether withholding applies, the calculation, allocation between sellers, deadline and any missing evidence. If you instruct us to file, we use appropriate representation; your digital certificate stays with you. You know the amount and its basis before filing.
Official sources
Checked on 4 November 2026. We assess the rules for the date and circumstances of your transaction.
Questions
Questions about form 211
Must I withhold if I am also a non-resident buyer?
Yes, where you buy from a non-resident income taxpayer transferring without a permanent establishment and withholding is required. The Tax Agency confirms that it applies to resident and non-resident buyers. The rule and exceptions are in article 25.2 of the Non-Resident Income Tax Act and article 14 of its Regulations.
Is the 3% the seller’s final tax?
No. It is a payment on account of the seller’s tax. The seller reports the transfer and credits the amount paid. Article 14.4 of the Regulations allows repayment of an excess after the relevant checks; a refund is not automatic.
What is the deadline for form 211?
The buyer must file form 211 and pay the withholding within one month from the transfer date, under article 14.3 of the Non-Resident Income Tax Regulations and article 8.5 of Order EHA/3316/2010. We check the effective date and precise deadline.
Is the seller’s statement that they live in Spain enough?
No. Article 14.2.a of the Regulations requires a certificate from the competent tax authority to establish liability to Spanish Personal Income Tax or Corporation Tax and exclude withholding on that basis. A NIE or nationality does not replace the check.
Related services
Are you buying from someone who lives abroad?
Email the municipality of the property, the planned or actual transfer date and the sellers’ tax residence. We will review the scope and provide a quote before you decide. We reply in writing in English.