Selling as a non-resident: getting your 3% back — and not overpaying plusvalía
When a non-resident sells in Spain, the buyer keeps 3% of the price and sends it to the tax office in the seller’s name. Whether you see that money again depends on paperwork with hard deadlines — and most refunds are simply never claimed.
- art. 25.2 TRLIRNR
- modelo 211 · 210
- IIVTNU (plusvalía)
- RDL 26/2021
01How the 3% retention works
Spanish law (art. 25.2 of the non-resident income tax law) makes the buyer your first tax collector: at the notary, 3% of the agreed price is withheld and the buyer must pay it to AEAT on form (modelo) 211 within one month of the deed. It is not an extra tax — it is a payment on account of your capital-gains tax.
Your actual tax is then computed on the real gain: sale price minus purchase price, adjusted for the documented costs of both (notary, registry, taxes paid, agency fees, and qualifying improvement works with invoices). Non-residents pay 19% on the gain.
Three outcomes follow. If 19% of your gain is more than the 3% retained, you owe the difference. If it is less — the State owes you. And if you sold at or below your total cost, the whole 3% is refundable. None of it happens automatically.
02Claiming the refund: modelo 210, one property, hard window
The seller files modelo 210 (capital-gain type) declaring the real numbers. The filing window is three months counted from the end of the buyer’s one-month 211 period — in practice, about four months from the sale date. Miss it and the refund path becomes a longer fight.
The single most common practical failure: the seller never obtained the buyer’s stamped modelo 211 copy. Without proof the 3% actually reached AEAT under your NIE, the refund stalls. Ask for it at the notary table — it is a standard request — and check that the amount and your details match the deed.
Refunds are not fast: AEAT verifies, sometimes asks for the purchase and sale deeds, cost invoices and ownership proof. If it takes more than six months from filing, the law adds late-payment interest in your favour. A complete, well-documented 210 is what keeps the clock short.
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03Plusvalía municipal: the tax with two calculation methods
Separately from state tax, the municipality charges IIVTNU — the “plusvalía” — on the increase in the land value while you owned it. Since the Constitutional Court annulled the old rules (STC 182/2021) and RDL 26/2021 rebuilt them, you may choose between two calculations and take the cheaper one:
- Objective method: the land’s cadastral value multiplied by a coefficient set for the years you held it.
- Real method: the actual gain attributable to the land, taken from the purchase and sale deeds.
04Sold at a loss? Then two taxes disappear — with evidence
A sale without gain changes both bills. State side: your 210 shows a loss, so the full 3% comes back. Municipal side: since the constitutional rulings, no plusvalía is due when the transfer shows no land-value increase — but the town hall will not assume it. You prove it with both deeds and, where values are contested, supporting valuations.
Declaration deadlines for plusvalía are short (commonly around thirty working days from the deed, set by municipal ordinance) — so the decision “pay, or declare non-subjection” has to be made immediately after selling, not when the letter arrives. A wrongly paid plusvalía can be reclaimed, but reclaiming is slower than not overpaying.
05The seller’s money checklist
- Before the notary: gather purchase deed and all cost invoices (they reduce the taxable gain), and your NIE.
- At the notary: confirm the 3% retention appears in the deed; agree how you receive the stamped 211 copy.
- Within ~30 working days: plusvalía — pay the cheaper method or file the no-gain declaration with evidence.
- Within the 210 window (~4 months): file the capital-gain return; claim the refund with deeds and invoices attached.
- Final year’s modelo 210 for imputed income still applies for the days you owned the property.
“RightNOW was born from a very simple foreigner’s pain: in Spain you can be right and still lose months to one form, one deadline or one wrong next step. So here we first put the facts in order — and only then choose the action.”
Made by foreigners, for foreignersFAQFrequently asked questions
Is the 3% a final tax I lose?
No — it is a payment on account. Your real tax is 19% of the actual gain; the difference either way is settled through your modelo 210. Sellers who never file simply donate the difference.
The buyer never gave me the 211 copy. What now?
Request it formally (a burofax to the buyer works), and AEAT can match the payment by your NIE and the deed data. It is fixable — just slower. Best practice is to make the copy a condition at the notary.
How long does the refund actually take?
Several months is normal; AEAT owes you interest if more than six months pass from filing. Complete documentation — both deeds, cost invoices, the 211 copy — is the main speed factor.
Do improvement works reduce the gain?
Documented improvements (obras with invoices, licensed works) increase your acquisition cost and cut the taxable gain. Maintenance and decoration generally do not. Keep and present the invoices.
Does the buyer risk anything if they skip the 211?
Yes — the property itself remains liable for the tax, which is why buyers (and their lawyers) always withhold. That is also your leverage to obtain the stamped copy.
Informational material, not tax advice for your individual case. Deadlines and mechanics verified against AEAT (modelo 211/210) and BOE (RDL 26/2021, STC 182/2021) as of July 2026; municipal ordinances set local plusvalía details.
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