¿Qué es la retención del 3% al vender una propiedad en España?

Es un pago a cuenta del IRNR del vendedor no residente. El comprador retiene e ingresa el 3% de la contraprestación correspondiente cuando resulta aplicable el artículo 25.2 de la Ley del IRNR.

¿Quién paga el 3%, el comprador o el vendedor?

El comprador tiene la obligación de retener e ingresar la cantidad ante Hacienda, pero el importe se detrae de la contraprestación correspondiente al vendedor y constituye un pago a cuenta del impuesto de éste.

¿El 3% se calcula sobre la ganancia?

No. La retención se calcula sobre la contraprestación acordada correspondiente al vendedor no residente. La ganancia patrimonial se calcula posteriormente mediante reglas fiscales diferentes.

¿El 3% es el impuesto final del vendedor?

No. Es un pago a cuenta. El vendedor determina posteriormente el impuesto definitivo mediante el Modelo 210 y compensa la cantidad previamente retenida.

¿Qué ocurre si el 3% es mayor que el impuesto final?

El vendedor puede solicitar a la Agencia Tributaria la devolución del exceso retenido mediante el Modelo 210.

¿Qué ocurre si vendo con pérdidas?

La retención puede haberse practicado igualmente. En caso de pérdida, debe presentarse el Modelo 210 si se quiere ejercer el derecho a la devolución de la retención soportada.

¿Qué modelo presenta el comprador?

El comprador utiliza el Modelo 211 para ingresar la retención correspondiente a la adquisición del inmueble a un transmitente no residente sin establecimiento permanente.

¿Qué plazo tiene el comprador para presentar el Modelo 211?

El ingreso debe efectuarse en el plazo de un mes contado desde la fecha de transmisión del inmueble.

¿Cuándo presenta el vendedor el Modelo 210?

Las autoliquidaciones correspondientes a transmisiones de inmuebles se presentan en el plazo de tres meses una vez transcurrido el plazo de un mes desde la fecha de la transmisión.

¿Hay casos en los que no se retiene el 3%?

Sí. Entre ellos, cuando el transmitente acredita mediante certificación de la Administración tributaria que está sujeto al IRPF o al Impuesto sobre Sociedades, y determinadas aportaciones de inmuebles en la constitución o aumento de capital de sociedades residentes.

¿Qué pasa si algunos vendedores son residentes y otros no residentes?

Debe calcularse la retención sobre la contraprestación que proporcionalmente corresponda a los propietarios no residentes.

¿Puede evitarse la retención porque espero estar exento de la ganancia?

No debe asumirse. La Agencia Tributaria confirma que incluso en determinados supuestos de exención por reinversión sigue existiendo la obligación de retención del adquirente y de posterior declaración mediante Modelo 210.

3% withholding for non-resident sellers in España

Non-resident seller · IRNR

The 3% withheld on the sale is not necessarily your final tax liability.

When a non-resident taxpayer without a permanent establishment sells a property located in España, the buyer must generally withhold 3% of the agreed consideration and pay it to the Spanish Tax Agency as an advance payment of the seller's tax.

Jurisdiction: España Seller: non-resident Last updated: 9 August 2026

How it works Form 211 and deadlines

Short answer

The 3% withholding is an advance payment of the seller's Non-Resident Income Tax, not an additional tax that the buyer deba add to the price. The buyer normally deducts that 3% from the consideration payable to the seller, pays it to the Tax Agency using Form 211 and provides the seller with proof of payment. Subsequently, the seller submits Form 210 to determine the final tax arising from the transfer. If the withholding exceeds the final tax liability, they may request a refund of the excess.

How the withholding works

The buyer withholds part of the money due to the seller

The IRNR Act establishes that, in the transfer of a property located in España by a non-resident taxpayer acting without a permanent establishment permanent establishment, the buyer must withhold and pay over 3% of the agreed consideration.

BASIS

What it is calculated on

It is calculated on the agreed consideration attributable to the non-resident transferor, not on the taxable gain obtained.

BUY

Who withholds

The liable party is the buyer of the property. They may be resident or non-resident, and an individual, legal entity or organisation.

SELL

Who it applies to

The amount paid sada is an advance payment of the tax subsequently due by the non-resident seller.

It is not “price + 3%”

In an ordinary sale and purchase of 500.000 €, the rule does not mean that the buyer pays 515.000 €. It normally means that, from the consideration of 500.000 €, the buyer withholds 15.000 € for the Tax Agency and pays the remainder to the seller, without prejudice to other adjustments in the deed.

Complete process

From the deed to tax regularisation

Step 1 The transfer is signed

The non-resident seller and the consideration attributable to their share are identified.

Step 2 The buyer withholds 3%

The withholding is deducted from the amount due to the non-resident seller.

Step 3 Form 211

The buyer files and pays the withholding tax within the statutory one-month period.

Step 4 Form 210

The seller declares the income arising from the transfer, deducts the withholding tax and settles the balance.

Simple example

Sale by 500.000 €: the buyer withholds 15.000 €

500.000 €

Example where the consideration corresponds entirely to a non-resident seller.

Agreed consideration 500.000 €

Withholding tax of 3% 15.000 €

Amount remaining before other adjustments 485.000 €

Destination of the 15.000 € AEAT · Form 211

The taxable gain is not 500.000 €

The withholding tax is calculated on the consideration, but the seller's final tax liability is determined based on the income or capital gain under its own rules. This is why the 3% withheld and the final tax due may be very different amounts.

Advance payment vs. final tax

The withholding tax may be lower than, equal to or higher than the final IRNR due

Article 25 of the IRNR Law currently establishes a rate of 19% for capital gains arising from transfers of assets. That percentage applies to the relevant tax base of the gain, not to the gross sale price.

REF

Higher withholding tax

If the 3% paid exceeds the final tax liability, the seller may request a refund of the excess using Form 210.

Sufficient withholding

If the amount withheld matches the final tax liability, the withholding offsets the resulting amount.

PAY

Insufficient withholding

If the final tax exceeds the amount withheld, the seller must pay the difference when filing the relevant self-assessment tax return.

This page does not replace the calculation of the capital gain

Acquisition value, transfer value, allowable expenses, improvements, depreciation, ownership, dates and possible exemptions are part of the specific capital gains calculation. See the guide on capital gains when selling a property in España .

Buyer's responsibility

The buyer must file Form 211 within one month of the transfer

Form 211 is the specific self-assessment tax return for withholding on the acquisition of properties from non-residents without a permanent establishment.

211

Model

One self-assessment tax return must be filed for each property acquired.

Timeframe

1 month

Payment must be made within one month from the date of transfer.

DOC

Proof of payment

The purchaser must provide the non-resident transferor with the relevant copy to substantiate the payment on account.

Official procedure: Form 211 · Spanish Tax Agency .

Seller's responsibility

The seller regularises the transfer using Form 210

The non-resident declares the final tax arising from the transfer and offsets against the tax liability the amount previously withheld and paid sada by the buyer.

Action	Who	Model	Timeframe
Withhold 3%	Buyer	Reported on Form 211	When arranging payment for the transfer.
Pay the withholding tax	Buyer	211	Within one month of the transfer.
Provide proof	Buyer	Copy / receipt 211	After making the payment.
Declare the transfer	Non-resident seller	210	Within three months after the one-month period from the transfer has elapsed.
Request a refund	Non-resident seller	210	Within the procedure applicable to the transfer.

Even a loss may require action

The AEAT states that, where the transfer results in a loss, Form 210 must also be filed if the seller wishes to exercise the right to recover the withheld 3%.

Cases involving multiple owners

If there are resident and non-resident owners, 3% is not withheld on the entire transaction

The instructions for Form 211 state that, where the property is jointly owned by residents and non-residents, only the consideration proportionally attributable to the non-resident owners is reported.

Non-resident share

The withholding tax is calculated on the consideration corresponding to the shares held by non-resident sellers.

MUL

Multiple sellers

Form 211 includes annexes where there are multiple non-resident transferors.

BUY+

Multiple buyers

Additional purchasers are also identified in the relevant annex.

Exceptions

There are circumstances in which the buyer is not required to withhold tax

It is not enough for the seller to say that they “live in España”. The exception relating to tax residence requires supporting evidence as provided for by the regulations.

CERT

Subject to Personal Income Tax or Corporation Tax

There is no obligation to withhold tax when the transferor provides evidence by means of a certificate issued by the Tax Administration that they are subject to Personal Income Tax or Corporation Tax.

CAP

Contribution to a company

Nor does it apply in cases where real estate is contributed upon the incorporation or capital increase of companies resident in España.

A foreign tax residence certificate serves a different purpose

For this specific exception, the AEAT requires evidence that the transferor is subject to Personal Income Tax or Corporation Tax by means of a certificate from the competent Tax Administration. It should not be assumed that any a proof of address or residence document replaces that evidence.

Exemptions and final gain

A possible exemption from capital gains tax does not automatically eliminate the 3% withholding tax

The AEAT itself explains, for example, that in certain cases of exemption due to reinvestment in the main residence by eligible taxpayers, the obligation to withhold tax still exists through Form 211 and the subsequent tax return through Form 210.

Practical principle

First, determine whether the buyer is required to withhold tax. Then, the seller calculates their final tax liability and applies, where applicable, the legally available rules or exemptions. The withholding should not be skipped simply because the final tax is expected to be zero.

Risk for the buyer

Failure to pay the withholding correctly may affect the property itself

The IRNR Regulations establish that, if the withholding or payment on account is not paid, the transferred property becomes liable for payment of the lower of the withholding amount and the corresponding tax, and the Property Registry may record this by means of a marginal note.

ERR

Failure to withhold

Paying the full price to the seller does not remove the buyer's tax obligation where withholding is required.

211

Failure to pay

Withholding the money but failing to file and pay correctly Form 211 does not fulfil the obligation either.

REG

Registry charge

The regulations provide for consequences affecting the property when the relevant withholding has not been ingresada.

Common mistakes

Six mistakes to avoid

Treating 3% as the final tax

It is a payment on account. The final tax liability is determined later.

Adding it to the price

It is normally withheld from the consideration due to the seller; it is not an additional 3% charge on top of the purchase price for the buyer.

Calculating it on the gain

3% is applied to the agreed consideration to the non-resident seller.

Forgetting Form 210

The buyer's payment does not replace the seller's settlement of the sale transaction.

Not requesting proof of payment

The seller must provide evidence of the withholding applied when filing their self-assessment tax return.

Withholding from resident owners

In mixed ownership situations, the portion of the consideration must be identified corresponding to non-resident transferors.

Official sources

Official State Gazette and Tax Agency

Sources verified on 9 August 2026. Status of the 3% rule: in force.

BOE · Level 1 Royal Legislative Decree 5/2004 Consolidated text of the Non-Resident Income Tax Act. Article 25.2: the buyer's obligation to withhold 3%. BOE · Level 1 Royal Decree 1776/2004 Non-Resident Income Tax Regulations. Article 14: exceptions, buyer's deadline, settlement by the seller and refund of any excess. Tax Agency Withholding by the buyer of a property Official operational guide confirming the 3% withholding and the use of Form 211. Tax Agency Form 211 Official procedure for paying the withholding applied by the buyer. Tax Agency Form 210 Non-Resident Income Tax self-assessment used to declare income arising from the transfer and settle the withholding. Tax Agency Refund of withholdings Confirms that excess withholding can be claimed using Form 210.

Related guides

Do not confuse withholding with other taxes on the sale

Selling as a non-resident

Prepare the 3% before going to the notary

The deed and flow of funds must correctly reflect the withholding tax where applicable. It is also advisable to have the values and documents needed to calculate the capital gain later and file Form 210.

Frequently asked questions

3% withholding tax for non-resident sellers

What is the 3% withholding tax when selling a property in España?

It is an advance payment of the non-resident seller's IRNR. The buyer withholds and pays the 3% of the consideration where Article 25.2 of the IRNR Act applies.

Who pays the 3%, the buyer or the seller?

The buyer is responsible for withholding and paying it. the amount to the Tax Agency, but the amount is deducted from the consideration payable to the seller. Therefore, in economic terms, it operates as an advance payment of the seller's tax.

Is 3% calculated on the gain?

No. The withholding tax is calculated on the agreed consideration payable to the non-resident seller. The capital gain is subsequently calculated under different tax rules.

Is 3% the seller's final tax?

No. It is a payment on account. The seller must determine the final tax using Form 210 and offset the amount previously withheld.

What happens if 3% is greater than the final tax?

The seller may request from the Tax Agency a refund of the excess amount withheld using Form 210.

What happens if I sell at a loss?

The withholding may still have been applied. The AEAT states that, in the event of a loss, Form 210 must be filed in order to exercise the right to a refund of the withholding tax paid.

Which form does the buyer file?

The buyer uses Form 211 to pay the withholding tax relating to the acquisition of the property from a transferor who is non-resident and has no permanent establishment.

What deadline does the buyer have to file Form 211?

Payment must be made within one month from the date of transfer of the property.

When does the seller file Form 210?

For income arising from transfers of real estate, the AEAT sets a three-month period once the one-month period from the date of transfer has elapsed.

Are there cases where 3% is not withheld?

Yes. These include cases where the transferor proves, by means of a certificate from the Tax Administration, that they are subject to Personal Income Tax or Corporation Tax, as well as certain contributions of property upon the incorporation or capital increase of resident companies.

What happens if some sellers are residents and others are non-residents?

The instructions for Form 211 state that only the portion of the consideration that proportionally corresponds to the non-resident owners must be entered.

Can the withholding be avoided because I expect to be exempt from capital gains tax?

This should not be assumed. The AEAT confirms that even in certain cases of reinvestment exemption, there remains the buyer's obligation to withhold and subsequently file Form 210.

Notice: This guide provides general information on withholding tax on transfers of properties located in España by non-resident sellers acting without a permanent establishment. It does not replace personalised tax, legal or notarial advice. The final tax treatment of the sale depends on the taxable gain or loss, acquisition and transfer values, allowable expenses, ownership, possible exemptions, treaties and other specific circumstances. Municipal capital gains tax is a separate tax and should be verified with the relevant municipality.

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9 de August de 2026