IRNR property sale · Form 210 and the 3% retention
You sold as a non-resident and 3% was withheld. We work out your gain, file Form 210 on time and claim your refund or settle the difference.
- · Chartered economist · 20+ years
- · Form 210 filed with the AEAT
- · Fully online · in your language
When a non-resident sells, the buyer withholds 3% of the price and pays it to the AEAT on Form 211. You declare the gain at 19%, whatever your country, on Form 210 between month 1 and month 4 after the deed. If the 3% exceeds the tax, the AEAT refunds the difference; if not, you pay the balance.
IRNR property sale · per property sold
Form 210 for the gain plus the Form 211 receipt, for each property
149 € + VAT/ nieruchomość
Price per property sold. Pick the quantity at checkout. 14 days to withdraw.
- Gain calculation from your deeds, costs and documented improvements
- Form 210 filed with the AEAT under our digital signature, whether a refund or a payment
- Buyer's Form 211 checked and kept on file: no refund without it
- Refund claim for the excess 3%
- Filing receipt in your client area
- Plusvalía municipal: separate calculator and service
- The buyer's Form 211: their obligation, not yours
- Conveyancing advice: separate service
- Annual tax representation: separate service
From the deed to the refund
Four milestones, one window for Form 210. See where you stand.
Day 0
Deed
You sign at the notary. The buyer pays you 97% and withholds 3% of the price.
Within 1 month
The buyer files Form 211
Pays the 3% to the AEAT and hands you the stamped copy: your receipt.
Month 1 to month 4
Your Form 210
You declare the gain at 19% and deduct the 3%. This is what we file for you.
Afterwards
Refund or payment
If the 3% exceeds the tax, the AEAT refunds the excess. If not, you pay the difference when filing.
Refund or pay?
Same sale, two gains. Round example figures.
| Item | Case A · small gain | Case B · large gain |
|---|---|---|
| Sale price | 200 000 € | 200 000 € |
| 3% retention (211) | 6 000 € | 6 000 € |
| Gain | 20 000 € | 50 000 € |
| Tax at 19% | 3 800 € | 9 500 € |
| Outcome | Refunded to you 2 200 € | You pay 3 500 € |
Your real gain is the sale price — less the selling costs and taxes you bore, such as the plusvalía municipal or the agency fee — less what buying cost you: the price, ITP or AJD, notary, registry and documented improvements (art. 35 LIRPF). The 3% is calculated on the consideration agreed in the deed.
How it works
Send us the deeds
Purchase and sale deeds, invoices for the purchase, the improvements and the costs of selling — plusvalía municipal and agency fees included — and the buyer's stamped Form 211, through your client area.
We calculate, you approve the draft
We deduct the selling costs and everything buying and improving cost you from the sale price, then apply 19%. You see the outcome before we file.
We file Form 210 and track your refund
Signed and filed between month 1 and month 4 after the deed. No direct debit here: if tax is due, we tell you how to pay. Then we flag it if the AEAT asks for anything before paying out.
Close the sale completely
Plusvalía municipal
The town hall's tax on the sale. Calculate it online before you sign.
Roczny przedstawiciel podatkowy (nierezydenci)
Compulsory only in the art. 10 TRLIRNR cases; strongly advisable outside the EU. Receives the AEAT's letters for you while the refund is processed.
149 € + VAT / rok
Buying or selling advice
Contract, notary and withholdings reviewed before you sign, across the Comunidad Valenciana.
Questions before you buy
3% was withheld from my price. Do I get it back?
Yes, if the 3% exceeds 19% of your gain.
At a loss or a small gain, we file Form 210 and the AEAT refunds the excess. No return, no refund, even if you lost money.
What is the deadline?
Month 1 to month 4 after the deed, whether you pay or get a refund.
First the buyer pays the 3% on Form 211 within one month. If your Form 210 is a payment and it is filed late, a surcharge applies (art. 27 LGT); if it is a refund, being late brings no surcharge but delays your money and can bring a fixed penalty. Send us the deeds as soon as you can.
I live in the UK or outside the EU. Do I pay 24%?
No: the gain on a sale is taxed at 19% for every non-resident.
The 24% is for other income, such as rental income earned by a non-EU owner. What does change with residence is narrower: only EU and EEA residents can exempt the gain when they sell what was their habitual home in Spain and reinvest in another one (DA 7ª TRLIRNR). Outside the EU the AEAT may also require you to appoint a tax representative.
How long does the refund take?
Months, not weeks.
The AEAT checks the return, the buyer's Form 211 and your earlier Form 210s before paying. A well-documented return avoids delays.
The buyer never gave me Form 211
It is their duty: we claim it on your behalf.
Without a paid Form 211 the AEAT refunds nothing. We request it from the buyer or their agent and keep it on your file.
Is plusvalía municipal included?
No: it is a town-hall tax and handled separately.
When the seller is a non-resident individual, the buyer is the substitute taxpayer and can pass the amount on to you — in practice it is held back from the price at the notary. If the land has not gained value, there is nothing to pay. Calculate it online or ask us to handle it.
Do I need a bank account in Spain?
It helps a lot, but it is not always essential.
The AEAT refunds to the account you give on Form 210: with a Spanish IBAN it is straightforward; with a SEPA account abroad you must prove the account is yours. If you closed the account when you sold, tell us before we file.
Do you charge VAT? Can I cancel?
Yes, 21%; and you have 14 days to withdraw.
Prices are shown without VAT; 21% is added at checkout, with an invoice. You have 14 calendar days to withdraw (art. 103.a TRLGDCU); if you asked us to start before that, the work already done is charged pro rata. Picked the wrong service? We switch it.
Who stands behind this service
Valery Grinkevich
Licensed economist · tax adviser
20+ years of experience · Torrevieja, Costa Blanca
- A chartered economist calculates your gain and signs the return
- AEAT receipt and Form 211 kept in your client area
- Answers in your language by email or Telegram
Close the sale with the tax office too
Order, upload the deeds and we file your Form 210 on time: you get back what is yours or pay only what is due.
Order online