Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Cases where Form 211 is not compulsory
The acquirer has no obligation to retain or present form 211 in the following cases:
When the transferor proves that he is a taxpayer of Personal Income Tax or Corporate Tax, through a certificate of tax residence issued by the Tax Agency stating that he is subject to said tax.
In cases where the real estate assets are provided in the incorporation of or increase in capital companies resident in Spain.