Form 211 is used by the buyer to pay the 3% withholding when purchasing Spanish property from a non-resident seller. It is filed within 1 month from completion, and the seller needs a copy to file Form 210 and claim the credit.
Filed by the buyer
Form 211 is the buyer's responsibility, not the seller's — even though it directly affects the seller's net proceeds.
3% of the price
The withholding is generally 3% of the agreed sale price corresponding to the non-resident seller's share.
Within 1 month
Form 211 must be filed and the withholding paid within 1 month from the transmission date (notary completion).
Seller needs a copy
The seller needs the Form 211 receipt to claim the withholding on Form 210 and to support any refund request.
Linked to Form 210
The 3% withholding is offset against the seller's final capital gains tax on Form 210 — it is not a separate, final tax.
Need to coordinate Form 211 and Form 210?
We coordinate the buyer's withholding filing and the seller's capital gains return so nothing gets lost between the two.