Selling property in Spain as a non-resident: the 3% retention and Modelo 210
When a non-resident sells Spanish real estate, the buyer generally has to retain 3% of the agreed consideration and pay it to the Spanish Tax Agency. That 3% is an advance payment, not necessarily the seller’s final tax bill.
The buyer retains 3%
The Spanish Tax Agency states that the purchaser of Spanish property from a non-resident must withhold 3% of the agreed consideration as a payment on account of the seller’s tax. The purchaser pays that amount using Modelo 211.
The seller still calculates the actual gain
The seller’s final position is based on the taxable capital gain under the applicable rules. The 3% retained is credited against the resulting tax when the seller files the relevant Modelo 210.
A refund may be possible
If the 3% retention exceeds the tax ultimately due on the gain, the seller can claim repayment of the excess through the tax return process. That makes the Modelo 211 evidence received from the buyer important.
Plan before completion
Before signing, check tax residence, ownership percentages, acquisition evidence, improvement costs and the expected retention. Coordinating the tax file before completion can reduce delays when the final return or any refund is prepared.
FAQ
Is 3% the tax rate on the sale?
No. It is a withholding/payment on account made by the buyer. The seller’s final tax is calculated separately on the taxable gain.
Who files Modelo 211?
The buyer is responsible for paying the 3% withholding to the Tax Agency using Modelo 211 and should provide the seller with evidence.
Can a non-resident recover part of the 3%?
Potentially. If the withholding is greater than the final tax liability, the excess may be refundable once the seller’s tax return is processed.
Official sources
- AEAT — Modelo 210 and filing rules
- AEAT — 2026 changes to Modelo 210
- AEAT — Property income for non-residents
- AEAT — 3% withholding on sale by a non-resident
- AEAT — General IRNR tax rates
Official rules and forms can change. Sources checked for this edition on 30 October 2026.