Instructions
Form 211 - IRNR - Withholding in the acquisition of real estate from non-residents without 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, entering the integer part on the left side of the corresponding boxes and the decimal part on the right side, which will consist of two digits in any case.
The 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 the Regulation 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 and legal persons, of real estate located in Spain from non-residents without permanent establishment. The purchasers are obliged 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 subsequently corresponds to pay to the non-resident (Article 25.2 of the Tax Law and 14 of its Regulations).
It will not be appropriate to make the payment on account in cases of contribution of real estate, in the constitution or increase of capital of companies resident in Spanish territory.
If this withholding is not entered, the property will be subject to payment of the amount that is lower 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 for the purposes of justifying the payment on account when submitting a self-assessment for the income derived from the transfer, and will keep in its power the "copy for the acquirer" as proof of the payment made.
A self-assessment will be submitted for each property acquired, before 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 a period of 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 or her country of residence, it will be entered in this section.
"Number of acquirers ": If there are several acquirers, the number of them will be recorded and the annex must be completed.
"F/J": Enter an F if the acquirer is a natural person and a J if it is a legal person or entity.
"Home": The appropriate address data will be completed, taking into account the particular indications indicated below.
If the purchaser is a resident will complete the details of his address.
If the purchaser is a non-resident and has an address in Spanish territory, he or she may communicate it in this section for notification purposes.
"Address in the country of residence ":
If the purchaser is a non-resident , the appropriate details of the address located abroad will be completed taking into account the particular indications indicated below.
"Address" (49 ): The address corresponding to the domicile in the country of residence will be entered: type of road (street, square, avenue, highway, etc.), name of the public road, house number, or, where applicable, kilometer point, etc.
"Complementary address information" (50 ): Where appropriate, additional data necessary for complete identification of the address will be recorded.
"Town/city" (51): The name of the town or city in which the address is located will be entered.
"Postal code (ZIP)" (53 ): The postal code corresponding to the address will be entered.
"Province/Region/State" (54): When necessary for correct identification of the home address, the name of the Province, Region, State, Department or any other political or administrative subdivision where the home is located will be entered.
" Country code" (56): The code of the country or territory corresponding to the address will be completed, in accordance with the country or territory codes that are related.
"Landline and mobile telephones" (57) and (58): In order to expedite the resolution of incidents that may arise in the processing of the self-assessment, enter in boxes (57) and (58) the telephone numbers, landline and mobile, where you can be more easily located. working days and hours.
Data of the non-resident transferor
Enter the identifying data of the non-resident person or entity 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.
“Surname and first name, company name or denomination ”:
For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
"Number of transferors ": If there are several non-resident transferors, the number of them will be indicated and the annex will be filled out.
"NIF in the country of residence ": If the taxpayer has a tax identification number assigned in their country or territory of residence, it will be entered in this box.
"Date of birth ": When an F is recorded 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 place of birth of the taxpayer 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 entered, according to the country codes listed on the attached sheet.
" Address in the country of residence ": The appropriate address data in the country of residence will be completed, taking into account the particular indications indicated below.
Property description
Enter the location data of the transferred property.
See instructions regarding the "domicile" in the "Purchaser of the property" section.
(60) Cadastral reference : The cadastral reference of the property must be stated. This information appears on the Real Estate Tax (IBI) receipt. The cadastral reference can also be obtained at the electronic headquarters of the Cadastre, at the electronic address " http://www.sedecatastro.gob.es ", or by calling the Cadastre Direct Line ( 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 last name and name of the Notary and the protocol number will be recorded.
Settlement
"Transmission amount" [01]: Enter the amount of the agreed consideration.
If the property transferred 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 entered.
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 transmitted for an amount of 200,000 euros.
The percentages of participation in the ownership of the property are: A: 20%, B: 20%, C: 30% and D: 30%.
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Percentage of ownership interest corresponding to non-residents B and D:
20% + 30% = 50%
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Amount of the transmission corresponding to non-residents (box 01):
200,000 x 50% = 100,000 euros
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Withholding (box 02) = 100,000 x 3% = 3,000 euros
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Percentage that their shares represent with respect 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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Withholding that each non-resident owner must reflect in box 29 of their respective form 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 of applying the withholding percentage (3 percent) to 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 complementary 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 another previous self-assessment. In this case, the indicative receipt number of the previous self-assessment will be entered.
Date and signature
Presentation in paper format: In the space reserved for the date and signature of the self-assessment, both will be recorded. This self-assessment must be signed by the purchaser of the real estate or his representative.
Forms of presentation of model 211
The presentation can be done 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 model will be obtained “for the acquirer”, “for the “non-resident transferor” and “for the Collaborating Entity”.
The presentation and payment will be made in any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Union) located in Spanish territory. Once the self-assessment has been submitted to the collaborating entity, it should not be enveloped or sent to the State Tax Administration Agency.
Once the payment has been made, the copies "for the acquirer" and "for the non-resident transferor" will be returned to the declarant.
b) Telematic presentation via internet
The presentation of the model can be done electronically over the Internet, with an electronic signature certificate accepted by the Tax Agency. To do this, you must complete and transmit some forms available at the electronic headquarters of the Tax Agency ( https://sede.agenciatributaria.gob.es ). The route is:
Social collaboration : Persons or entities authorized to submit declarations electronically on behalf of third parties may use this power with respect to form 211. The electronic certificate of the social collaborator will be required.
Seizure : By delivering a power of attorney to the Tax Agency offices, a person or entity can be empowered to submit form 211 electronically. Said presentation will require the use of the agent's electronic certificate.
The presentation and payment can be made by depositing in a collaborating banking entity located in Spain or by bank transfer from abroad:
1. Entry into a collaborating banking entity located in Spain
Before transmitting the self-assessment, you must establish communication with a collaborating banking entity in the collection management, electronically or by going to its offices, to make the deposit and obtain a NRC (Complete Reference Number), which you must also submit to the submit 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. You must use the "Make payment (Get NRC )" button enabled on the form to submit the return.
2. Bank transfer from abroad
As long as the accrual corresponds to the year 2019 or later, the self-assessment may be submitted and the resulting tax debt paid through a transfer made from abroad.
Previously, the self-assessment must be submitted electronically by choosing the payment method “Debt recognition and payment by transfer”.
The AEAT recovers the data from the previous electronic presentation of the self-assessment except for that referring to IBAN /code (or, where applicable, BIC / SWIFT ) of the account from which the transfer will 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, ONLY AND EXCLUSIVELY the Payment Identifier will be included in the “Transfer Concept” field, without entering any other additional data.
The transfers, which must be made in euros, are made to an account “Transfer account of the AEAT ” that will be opened by the collaborating entities that adhere to this procedure, taking into account that the account origin cannot be an account opened in a collaborating entity.
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 . Additionally, once the income received has been identified, they must deposit the amount into the corresponding restricted account.
If it is not possible to identify the data of the transfer received, 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 any expenses and commissions that may arise being borne by the originator.
For collection purposes, the payment to the Public Treasury is considered to occur on the date of payment to 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 at 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, entering the integer part on the left side of the corresponding boxes and the decimal part on the right side, which will consist of two digits in any case.
In the event that there are several non-resident transferors or several acquirers (residents or non-residents), you must fill out the corresponding annex.
Identification data of the self-assessment
"Record number ": The self-assessment receipt number will be recorded.
“ NIF ": The tax identification number (NIF) of the purchaser who presents the self-assessment will be recorded.
" Surname and first name or company name or denomination ": The surnames and first name or the company name or name will be recorded.
List of acquirers (residents or non-residents)
Enter the identification data of the acquirers (residents or non-residents)
“NIF .”: The tax identification number 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.
“ Surname and first name, company name or denomination ”:
For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
For legal persons and entities, the company name or full name of the entity will 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 or her country of residence, it will be entered in this box.
"CO": When it is a marriage, a "C" will be indicated in this box in the spaces corresponding to both spouses. In other cases an "O" will be recorded.
" Coef. Part .": Indicate the participation coefficient 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 transferors (non-residents)
Enter the identification data of the transferors (non-residents)
“ NIF .”: The tax identification number 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.
“Surname and first name, company name or denomination ”:
For natural persons, the first surname, the second surname and the full name will be entered, in this same order.
For legal persons and entities, the company name or full name of the entity will be entered, without anagrams.
"CO": When it is a marriage, a "C" will be indicated in this box in the spaces corresponding to both spouses. In other cases an "O" will be recorded.
"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 the 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.