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Non-Resident Taxation Guide (February 2023)

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

Regulations:Chapter VI Law IRNR;chapter IV Non-Resident Income Tax Regulation and article 9 Order EHA/3316/2010, of 17 December, approving the self-assessment forms 210, 211 and 213 of the Non-Resident Income Tax.


Entities resident in a country or territory that is considered a tax haven (with effect from 11 July 2021, references to tax havens are understood as references to the definition of a non-cooperative jurisdiction.See Annex IV), who own or hold in Spain, by whatever title, immovable property or rights in rem of enjoyment or use thereof, shall be subject to the tax by means of a special levy.

However, the Special Tax will not be required of:

  1. Foreign States, foreign public institutions and international organisations.

  2. Organisations which continuously or habitually carry out economic activities in Spain other than simple ownership or leasing of a building.

  3. Companies listed in the officially recognised secondary securities markets.

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

Tax rate:It is 3%.

Deductibility of the levy:The amount of the Special Tax will be considered a deductible expense for the purposes of determining the taxable base of the IRNR.

Model:Model 213 shall be used.

Deadline:The deadline for filing is the month of January following the date of accrual of the Special Tax, which is 31 December of each year.

In the case of online filing of a self-assessment to be paid, you can direct debit the payment of the tax debt from the 1st to the 25th of the month of January.

Forms of presentation:the presentation can be made by telematically via the Internet, with an electronic signature certificate accepted by the Tax Agency, or on paper generated by printing the form previously filled in on the Tax Agency's website.

The self-assessment in paper format, is obtained by printing out the form previously filled in on the Tax Agency's website.The copy for the collaborating entity/Administration of the deposit/return document will be used to make the presentation, together with the corresponding documentation .

Place of submission of Form 213 in paper format

According to the result of the return.

  • To pay:

    The filing and the deposit can be done in any collaborating tax collecting organisation (bank, savings bank or credit co-operative) sited in Spanish territory.

  • Zero result:

    In these cases, the tax return will be filed in the Tax Agency Office in whose territorial area the real estate is located, by submission in person or by registered post.