Most foreign sellers hear about form 210 for the first time at the notary — just after the buyer has already retained 3% of the price. By then, it is too late to plan around. The aim of this guide is to explain it in plain English before you sign anything.
What form 210 is
It is the declaration of Non-Resident Income Tax (IRNR) filed after selling a property situated in Spain when the seller is not a Spanish tax resident. It calculates the real capital gain — sale price minus purchase price minus deductible costs — and applies the corresponding rate: 19% for EU/EEA residents, 24% for non-EEA residents (including the UK post-Brexit).
The deadline: four months from the deed
Four months counted from the date of the sale deed. Not from registration, not from receipt of funds — from the signing. It is a comfortable window, but it is deceptive: in those four months you have to gather original purchase invoices, improvements with formal VAT invoices, the agency commission, the plusvalía municipal receipt and the form 211 certificate delivered by the buyer. If anything is missing, it cannot be deducted.
Link to the 3% retention
The 3% retention is not a separate tax — it is an advance payment on IRNR. At the signing, the buyer withholds 3% of the price and pays it to Hacienda via form 211. When your gestor files form 210, they calculate the real liability and compare it to what was already paid:
- If the real liability is lower than the 3% retained → Hacienda refunds the difference.
- If the real liability is higher → you pay the balance with form 210.
- If the sale was at a loss → you claim a full refund of the 3%.
Form 210 vs form 211 — who files what
This is the most common confusion. Form 211 is filed by the buyer within one month of signing and pays the 3% retained. Form 210 is filed by the seller within four months and settles the real gain. 211 is the advance; 210 is the final settlement. Without the 211 certificate from the buyer, the 210 is incomplete and any refund is blocked.
Required documents
- Seller's NIE in force.
- Original purchase deed and current sale deed.
- Form 211 certificate from the buyer (evidence of the 3% retention).
- Proof of original purchase costs: notary, registry, ITP/VAT, gestoría.
- Invoices for documented improvements with formal VAT (not ordinary maintenance).
- Agency commission invoice with VAT.
- Proof of payment of plusvalía municipal.
- Fiscal residency certificate from your country (essential to apply the 19% EU/EEA rate).
- Bank account — Spanish if possible, to accelerate any refund.
Common mistakes
- Filing late — surcharges of 5%, 10%, 15% or 20% plus interest.
- Failing to supply the form 211 certificate → the refund stalls.
- Forgetting the fiscal residency certificate → Hacienda defaults to 24%.
- Confusing the form 210 used for capital gains with the form 210 for imputed rental income from the IBI — it is the same form with different keys.
- Deducting furniture, maintenance or cosmetic repairs — these are not deductible.
- Providing a non-EU bank account without a complete BIC/IBAN → refund blocked.
When refunds are claimed
Whenever the final calculation produces a liability lower than the 3% retained. This is the most common scenario for sales with good documentation — older purchases, justified improvements, deducted commission and plusvalía. Refunds typically take between 6 and 12 months from filing; with a Spanish bank account and complete paperwork, towards the lower end of that range.
Form 210 is not complicated — but it is unforgiving with paperwork. When we reach completion with the purchase file already organised, refunds arrive in six months. When the file has to be rebuilt after the event, it stretches to twelve, or is lost altogether.
— Mauricio
How we coordinate it
At the initial valuation we already identify whether you will be a form 210 declarant, what documentation you hold, what is missing, and an estimate of your likely refund. You arrive at the notary with the gestor briefed, the buyer informed of their form 211 obligation and the tax calendar closed. No surprises, no rushed last-minute filings, no refund lost to coordination failure.
Selling as a non-resident?
We estimate your form 210 liability before the property goes to market.
That way you know the real net you will receive — not the headline asking price — and you set price decisions with full information.
This guide is indicative and does not constitute tax or legal advice. Every transaction has particularities that a qualified gestor or tax adviser should review with the exact figures from your situation.
