Modelo 211: 3% withholding when you buy a property from a non-resident (IRNR)

What you need at hand

1. Cl@ve, certificado digital o DNIe to log into the AEAT sede.
2. Escritura or draft with date, notary and final price.
3. Data of the transmitente no residente (NIF/NIE; having only a NIE does not mean tax resident).
4. Address and referencia catastral of the property.
5. Cuenta en banco colaborador o tarjeta to pay online from the sede.
6. Percentages if there are multiple buyers or sellers.

Documentación

• Escritura de compraventa (or notarial minuta) with fecha, precio and data of the notary.
• NIF/NIE del comprador and of the transmitente no residente.
• Dirección y referencia catastral (shown in the escritura or the IBI bill).
• Bank details (IBAN of banco colaborador) or card for payment and to obtain the NRC.
• Certificado de residencia fiscal en España of the seller, only if they claim to be resident (if they don’t give it, you must withhold).
• Split of percentages if there are co-holders.

Step by step

1. Confirm the seller is non-resident. If they don’t provide certificado de residencia fiscal en España, apply the 3% withholding. Don’t confuse NIE with residency.
2. Go to https://sede.agenciatributaria.gob.es > “Retenciones e ingresos a cuenta” > Modelo 211 (IRNR) and identify yourself with Cl@ve or certificado.
3. Fill the form: your data, data of the transmitente no residente, property (address and referencia catastral), notary and date of the escritura, price and percentage. The system computes the 3% automatically.
4. Pay the 3% from the sede: adeudo en cuenta (if your bank is a colaborador) or card. The sede issues the NRC instantly.
5. Submit the self-assessment and download the justificante and the “copia para el transmitente no residente”.
6. Give the seller their copy of the 211 (without it they can’t file their Modelo 210) and keep your justificante.
7. Prefer in-person? Book cita previa at the AEAT, generate the predeclaración of the 211 on the sede, pay at a banco colaborador and bring the justificante to the appointment.

Time-saving tricks

• Do it the same day or the same week as signing. The deadline is 1 mes and time flies.
• Pay by adeudo en cuenta if you can: you get the NRC without bank headaches.
• Ask the notary to email you the exact data (colegiado, protocolo and date) so you don’t type errors.
• If there are multiple buyers, prepare each person’s data and file one 211 per adquirente/transmitente by percentage; that avoids rejection.
• If your bank isn’t colaborador, pay by card from the sede and you’re done.

Common mistakes that mess up the process

1. Assuming the notary will do it: they usually don’t. You (or your gestor) file the 211.
2. Missing the 1-month deadline: triggers recargos, intereses and possible sanción. Totally avoidable.
3. Thinking NIE = resident: classic mistake. Without certificado de residencia fiscal en España, you withhold.
4. Not giving the copy to the seller: they’ll call you angry because they can’t file their 210.
5. Entering the wrong price or percentages: the 3% is calculated on the price in the escritura, prorated if multiple parties.
6. Filing a single 211 when there are multiple holders: AEAT asks for breakdown by adquirente/transmitente. Avoid refund problems.
7. Paying from a non-colaborador bank without using a card: you’ll miss the NRC and get stuck. Use a card if your bank isn’t on the list.