Instructions
Form 211 - IRNR - Withholding on the acquisition of real estate from non-residents without a permanent establishment
Tax Agency - Telephone: 91 554 87 70 / 901 33 55 33
https://sede.agenciatributaria.gob.es
Note: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.
References to the Tax Law and the Regulations contained in these instructions are understood to be made to the consolidated text of the Non-Resident Income Tax Law approved by Royal Legislative Decree 5/2004 ( BOE of March 12), and to the Regulations of said Tax, approved by the sole article of Royal Decree 1776/2004, of July 30 ( BOE of August 5).
Obligation to report
Model to be used by purchasers , residents or non-residents, both natural persons and legal entities, of real estate located in Spain from non-residents without a permanent establishment. Purchasers are required to withhold and pay the legally established percentage, or to make the corresponding payment on account, on the agreed consideration, as payment on account of the tax that the non-resident must subsequently pay (Article 25.2 of the Tax Law and 14 of its Regulations).
The payment on account will not be applicable in cases of contributions of real estate, or in the incorporation or increase of capital of companies resident in Spanish territory.
If this withholding is not paid, the property will be subject to the payment of the amount that is less between said withholding and the corresponding tax.
The purchaser of the property, once the payment has been made, will deliver the "copy for the non-resident transferor" to said person, who will use it to justify the payment on account when submitting a self-assessment for the income derived from the transfer, and will keep the "copy for the purchaser" in his possession as proof of the payment made.
A self-assessment must be submitted for each property acquired, to the Delegation or Administration of the State Tax Administration Agency in whose territorial area the property is located.
Accrual
Accrual date : The date on which the transmission was made will be recorded, in "day/month/year" format.
Term: The payment will be made within one month from the date of transfer of the property.
Purchaser of the property
"NIF in the country of residence ": If the purchaser is a non-resident and has a tax identification number in his/her country of residence, this will be recorded in this section.
"Number of acquirers ": If there are several purchasers, their number will be recorded and the annex must be completed.
"F/J": Enter an F if the purchaser is a natural person and a J if it is a legal person or entity.
"Home": The relevant address details must be completed, taking into account the specific instructions indicated below.
If the purchaser is a resident he/she will complete his/her address details.
If the purchaser is a non-resident and has a domicile in Spanish territory, he/she may communicate this in this section for notification purposes.
"Address in country of residence ":
If the purchaser is a non-resident , the details of the address located abroad that apply will be completed, taking into account the specific instructions indicated below.
"Address" (49 ): The address corresponding to the domicile in the country of residence will be recorded: type of road (street, square, avenue, highway, etc.), name of the public road, house number, or, where applicable, kilometer point, etc.
"Additional address information" (50 ): If applicable, any additional data necessary for the complete identification of the address will be recorded.
"Population/city" (51): The name of the town or city in which the address is located will be recorded.
"Postal code (ZIP)" (53 ): the postal code corresponding to the address will be recorded.
"Province/Region/State" (54): When necessary for correct identification of the address of the residence, the name of the Province, Region, State, Department or any other political or administrative subdivision where the address is located shall be recorded.
" Country code" (56): The country or territory code corresponding to the address will be completed, according to the country or territory codes listed.
"Landline and mobile phones" (57) and (58): In order to expedite the resolution of any incidents that may arise during the processing of the self-assessment, enter in boxes (57) and (58) the telephone numbers, landline and mobile, where you can be most easily reached on working days and hours.
Non-resident transmitter data
Provide the identifying details of the non-resident person or entity that is transferring the property.
“NIF .”: The tax identification number (NIF) assigned in Spain will be entered.
“ F/J”: Enter an F if the taxpayer is a natural person and a J if it is a legal person or entity.
“Last name and first name, company name or denomination ”:
For individuals, the first surname, second surname and full name will be entered, in this same order.
For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.
"Number of transmitters ": If there are several non-resident transmitters, their number will be indicated and the annex will be completed.
"NIF in the country of residence ": If the taxpayer has a tax identification number assigned in his/her country or territory of residence, it will be entered in this box.
"Date of birth ": When an F is entered in Box "F/J", the taxpayer's date of birth (day/month/year) will be indicated.
"Place of birth ": When an F is entered in Box "F/J", the taxpayer's place of birth will be indicated. This section is subdivided into two:
" Tax residence: Country Code ": The code of the country or territory of tax residence of the taxpayer will be recorded, in accordance with the country codes listed on the attached sheet.
" Address in country of residence ": The address details in the country of residence that apply must be completed, taking into account the specific instructions indicated below.
Property description
Provide the location details of the transferred property.
See instructions regarding "address" in the "Purchaser of the property" section.
(60) Cadastral reference : the cadastral reference of the property must be stated. This information appears on the Property Tax (IBI) receipt. The cadastral reference can also be obtained from the Cadastre's electronic headquarters, at the electronic address " http://www.sedecatastro.gob.es ", or by calling the Cadastre Hotline (telephone 902 37 36 35).
Mark with an X the box that corresponds to the public or private nature of the document.
"Notary": In the case of a Public Document, the surnames and first name of the Notary and the protocol number must be recorded.
Settlement
"Transmission amount" [01]: Enter the amount of the agreed consideration.
If the transferred property is owned by resident and non-resident persons or entities, only the amount of the consideration that proportionally corresponds to the non-resident owners must be recorded.
Instruction on how to fill out the form:
Property owned by four brothers, two residents (A and C) and two non-residents (B and D), acquired by hereditary succession. It is being sold for an amount of 200,000 euros.
The percentages of participation in the property ownership are: A: 20%, B: 20%, C: 30% and D: 30%.
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Percentage of ownership interest held by non-residents B and D:
20% + 30% = 50%
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Transfer amount corresponding to non-residents (box 01):
200,000 x 50% = 100,000 euros
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Retention (box 02) = 100,000 x 3% = 3,000 euros
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Percentage of their holdings in relation to the total percentage corresponding to non-residents:
B: (20/50) x 100 = 40% and D: (30/50) x 100 = 60%
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Retention that each non-resident owner must reflect in box 29 of their respective model 210 subsection H:
B: 3,000 x 40% = 1,200 euros and D: 3,000 x 60% = 1,800 euros
"Retention percentage" [02]: It's 3 percent.
"Withholding/payment on account" [03]: Enter the amount to be applied to the withholding percentage (3 percent) on the amount entered in box [01].
"Results to be entered from previous self-assessments" [04]: The amount corresponding to previous self-assessments must be entered in this box, exclusively in the case of a supplementary self-assessment.
"Result to enter" [05 ]: The amount corresponding to the subtraction of boxes [03] and [04] must be entered in this box.
Additional
Mark with an "X" if the self-assessment is complementary to a previous self-assessment. In this case, the receipt number indicating the previous self-assessment will be entered.
Date and signature
Presentation in paper format: Both must be entered in the space reserved for the date and signature of the self-assessment. This self-assessment must be signed by the purchaser of the property or his representative.
Forms of presentation of model 211
The presentation can be made electronically via the Internet, or in paper format.
a) Presentation in paper format (pre-declaration):
The self-assessment can be submitted in paper format, generated by printing the previously completed form on the Tax Agency's internet portal ( https://sede.agenciatributaria.gob.es ). The route is:
Copies of the self-assessment form will be obtained “for the purchaser”, “for the non-resident transferor” and “for the collaborating Entity”.
The presentation and payment will be made at any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Cooperative) located in Spanish territory. Once the self-assessment has been submitted to the collaborating entity, it should not be put in an envelope or sent to the State Tax Administration Agency.
Once payment has been made, the copies "for the purchaser" and "for the non-resident transferor" will be returned to the declarant.
b) Telematic submission via the Internet
The model can be submitted electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency. To do this, you must complete and submit some forms available on the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ). The route is:
Social collaboration : Persons or entities authorised to submit declarations electronically on behalf of third parties may make use of this right with respect to Form 211. The electronic certificate of the social collaborator will be required.
Empowerment : By delivering a power of attorney to the offices of the Tax Agency, a person or entity can be empowered to electronically submit Form 211. Such presentation will require the use of the electronic certificate of the representative.
The presentation and payment can be made by depositing into a collaborating bank located in Spain or by bank transfer from abroad:
1. Deposit in a collaborating bank located in Spain
Before submitting the self-assessment, you must establish communication with a bank that collaborates in the collection process, electronically or by visiting its offices, to make the payment and obtain a NRC (Complete Reference Number), which you must also include when submitting the self-assessment.
The E-Office offers the option of obtaining an NRC through its payment gateway by debiting a bank account or a bank card. The "Make Payment (Get NRC )" button enabled on the form for filing the declaration must be used.
2. Bank transfer from abroad
As long as the accrual corresponds to the 2019 fiscal year or later, the self-assessment may be submitted and the resulting tax debt may be paid by means of a transfer made from abroad.
Beforehand, the self-assessment must be submitted electronically, choosing the payment method “Acknowledgement of debt and payment by transfer”.
The AEAT recovers the data from the previous electronic submission of the self-assessment except for the one referring to the IBAN / code (or, where appropriate, BIC / SWIFT ) of the account from which the transfer is to be made, which must be completed by the interested party.
The system will indicate the IBAN of the destination account and will generate a Payment Identifier (with a validity period of 30 calendar days).
In the transfer from the source account to the destination account, the “Transfer Concept” field will include ONLY AND EXCLUSIVELY the Payment Identifier, without recording any other additional data.
Transfers, which must be made in euros, are made to an account “Transfer account of AEAT ” that will be opened by the collaborating entities that adhere to this procedure, taking into account that the source account cannot be an account opened in a collaborating entity.
The collaborating entities must compare the information from the AEAT with the transfers received and incorporate the operation data into their systems for subsequent sending to the AEAT . In addition, once the income received has been identified, the amount must be entered into the corresponding restricted account.
If it is not possible to identify the data of the received transfer, or if the Payment Identifier does not appear in the “Transfer Concept” field or is incomplete or inaccurate or its validity period has expired, or if the payment is made in a currency other than the euro, the transfer will be returned to the issuer, with the sender being responsible for any costs and commissions that may arise.
For tax collection purposes, the payment to the Treasury is considered to occur on the date of payment into one of the restricted accounts, provided that the data of the transfer received has been correctly validated.
Once the above requirements have been met, the taxpayer may obtain proof of payment from the Electronic Office.
Form 211
List of acquirers (residents or non-residents)
List of transferors (non-residents)
Important: All monetary amounts requested must be expressed in euros, indicating the whole number on the left side of the corresponding boxes and the decimal part on the right side, which must consist of two digits in all cases.
If there are several non-resident transferors or several purchasers (resident or non-resident), you must complete the corresponding annex.
Identification data of the self-assessment
"Receipt number ": The self-assessment receipt number will be recorded.
“ NIF ": The tax identification number (NIF) of the purchaser who submits the self-assessment will be recorded.
" Surname and name or company name or denomination ": The surnames and first names or the company name or denomination must be recorded.
List of acquirers (residents or non-residents)
Enter the identifying data of the purchasers (residents or non-residents)
“NIF .”: The tax identification number will be recorded.
“ F/J”: Enter an "F" if the taxpayer is a natural person and a "J" if it is a legal person or entity.
“ Surname and first name, company name or denomination ”:
For individuals, the first surname, second surname and full name will be entered, in this same order.
For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.
"NIF in the country of residence ": If the purchaser is a non-resident and has a tax identification number in his/her country of residence, it will be entered in this box.
"CO": In the case of a married couple, a "C" will be indicated in this box in the spaces corresponding to both spouses. In other cases an "O" will be noted.
" Coef. Part .": Indicate the coefficient of participation that corresponds to you, in percentage terms, in the ownership of the property.
"Domicile" and "Address in the country of residence ": In the self-assessment instructions relating to "Purchaser of the property" you can consult the meaning of the boxes included in these sections.
List of transmitters (non-residents)
Enter the identifying data of the transmitters (non-residents)
“ NIF .”: The tax identification number will be recorded.
“F/J ”: Enter an "F" if the taxpayer is a natural person and a "J" if it is a legal person or entity.
“Last name and first name, company name or denomination ”:
For individuals, the first surname, second surname and full name will be entered, in this same order.
For legal persons and entities, the company name or the full name of the entity must be entered, without anagrams.
"CO": In the case of a married couple, a "C" will be indicated in this box in the spaces corresponding to both spouses. In other cases an "O" will be noted.
"Coef. Part .": Indicate the participation coefficient that corresponds to you, in percentage terms, in the ownership of the property.
" NIF in the country of residence", "Date and place of birth", "Tax residence: Country code" and "Address in country of residence" : In the self-assessment instructions relating to "data of the non-resident transferor" you can consult the meaning of the boxes included in these sections.