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Non-Resident Taxation Manual (February 2024)

Chapter 6. Excises on real estate assets of non-resident organisations.

Regulations: Chapter VI Law IRNR ; chapter IV IRNR Regulation and article 9 Order EHA /3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of the IRNR.


Entities resident in a country or territory that is considered a tax haven (with effect from July 11, 2021, references made to tax havens are understood to be made to the definition of jurisdiction non-cooperative. See Annex IV ), who own or possess in Spain, by any title, real estate or real rights of enjoyment or enjoyment over them, will be subject to the tax through a special levy.

However, the Special Tax will not be required of:

  1. States and foreign public institutions and international organizations.

  2. Entities that develop in Spain, on a continuous or habitual basis, economic operations differentiable from the simple possession or leasing of the property.

  3. Companies that are listed on officially recognized secondary securities markets.

Taxable base: The tax base will normally be the cadastral value of the real estate.

Tax rate: It's 3%.

Tax deductibility: The Special Tax fee will be considered a deductible expense for the purposes of determining the IRNR tax base.

Model: Model 213 will be used.

Term: The submission deadline is the month of January following the date of accrual of the Special Lien, which is December 31 of each year.

In the case of telematic online presentation of a self-assessment to be entered, the payment of the tax debt may be direct debited from the 1st to the 25th of January.

Submission methods: The presentation can be made electronically online, with an electronic signature certificate accepted by the Tax Agency, or on paper generated when printing the form previously completed on the Tax Agency's internet portal.

The self-assessment in paper , format is obtained by printing the previously completed form on the Tax Agency's internet portal. It will be the copy for the collaborating entity/Administration of the entry/return document that will be used to carry out the presentation, together with the documentation correspondent.

Place of presentation of model 213 in paper format

According to the result of the declaration:

  • To pay:

    The presentation and payment will be made in any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Union) located in Spanish territory.

  • Zero result:

    In these cases, the declaration will be presented to the Delegation of the Tax Agency in whose territorial area the properties are located, by personal delivery or by certified mail.