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Withholdings in income tax for non-residents without a permanent establishment

Withholdings applicable to non-residents and tax return forms for withholding agents

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Cases where Form 211 is not compulsory

The purchaser is not required to retain or submit Form 211 in the following cases:

  • When the transferor proves that he/she is a taxpayer of the Personal Income Tax or the Corporate Tax, through a certificate of tax residence issued by the Tax Agency stating that he/she 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.