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.