Filing of Modelo 211 (3% withholding on a purchase from a non-resident)
Filing of Modelo 211 (3% withholding on a purchase from a non-resident) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €199 to €199. Official tasa (government fee): This procedure carries no administrative tasa (official fee): Modelo 211 is a self-assessment form of the Agencia Tributaria (Spanish Tax Agency) and filing it is free. The amount to be paid is 3% of the agreed price, which you withhold from the non-resident seller as a payment on account of their tax (art. 25.2 of the Ley del IRNR, the Non-Resident Income Tax Act); it is not an additional cost for you, but part of the purchase price.
If you buy a property in Spain from a non-resident seller, the law requires you to withhold 3% of the sale price and pay it to the tax authorities on their behalf. We calculate, prepare and file your Modelo 211 online so that you meet your legal obligation without stress or the risk of penalties.
- Estimated total cost
- €199 to €199
- Managora's fee
- €240.79 (21% VAT incl.)
- Tasa (official government fee)
- This procedure carries no administrative tasa (official fee): Modelo 211 is a self-assessment form of the Agencia Tributaria (Spanish Tax Agency) and filing it is free. The amount to be paid is 3% of the agreed price, which you withhold from the non-resident seller as a payment on account of their tax (art. 25.2 of the Ley del IRNR, the Non-Resident Income Tax Act); it is not an additional cost for you, but part of the purchase price. (suplido: paid to the authority on your behalf, no VAT)
- Processing time
- One month from the date of the transfer (signing of the purchase deed).
- Where it is filed
- Agencia Estatal de Administración Tributaria (AEAT) ↗
- What you receive
- Application
Cost breakdown: Our fee for the filing: 199 €. (Note: payment of the 3% of the sale value to the tax authorities is made by the buyer, by direct debit)..
Filing of Modelo 211 (3% withholding on a purchase from a non-resident): how is it filed?
- 1Complete the form with your details as the buyer, the exact date on which you attended the notary and the agreed purchase price.
- 2Make sure you give the seller's Spanish NIF/NIE correctly, as the tax authorities require it in order to credit the payment to them.
- 3Upload the copia simple; our team will review it carefully to extract the cadastral references and check the ownership percentages if there are several parties.
- 4We will calculate the 3% and file Modelo 211 with the Agencia Tributaria. The tax amount will be charged to the IBAN you give us.
Which documents do you need?
- •Unofficial notarial copy (copia simple) of the property purchase deed
Legal basis and things to bear in mind
- The obligation to file Modelo 211 falls by law on the buyer. If you fail to withhold and pay the 3%, you could end up liable to the authorities for the non-resident's tax debt.
- The deadline is strictly one month from the date of the transfer. If you signed at the notary several weeks ago, we advise you to start the procedure as soon as possible to avoid surcharges for late filing.
- Once it has been filed and paid, we will give you the receipt from the tax authorities, which you must pass to the seller so that they can settle their final tax position.
Filing of Modelo 211 (3% withholding on a purchase from a non-resident): frequently asked questions
Filing of Modelo 211 (3% withholding on a purchase from a non-resident): how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €199 to €199: Our fee for the filing: 199 €. (Note: payment of the 3% of the sale value to the tax authorities is made by the buyer, by direct debit).. Managora's fee is €240.79, 21% VAT included (€199.00 net + €41.79 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: This procedure carries no administrative tasa (official fee): Modelo 211 is a self-assessment form of the Agencia Tributaria (Spanish Tax Agency) and filing it is free. The amount to be paid is 3% of the agreed price, which you withhold from the non-resident seller as a payment on account of their tax (art. 25.2 of the Ley del IRNR, the Non-Resident Income Tax Act); it is not an additional cost for you, but part of the purchase price..
Filing of Modelo 211 (3% withholding on a purchase from a non-resident): how long does it take?
One month from the date of the transfer (signing of the purchase deed).
Filing of Modelo 211 (3% withholding on a purchase from a non-resident): which documents do I need?
You need to have to hand: Unofficial notarial copy (copia simple) of the property purchase deed. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.
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