Retención del 3 % a no residentes

When the seller of a property is not a tax resident in Spain, the law obliges the buyer to withhold 3% of the agreed price and pay it to the tax office using form 211 within the month following signature. It is not an extra tax but a payment on account of the seller's tax on their gain. The seller then files form 210 declaring the actual gain on the sale: if the 3% withheld exceeds the tax due, they claim a refund of the difference; if it falls short, they pay the rest. For the buyer the step is not optional: without the withholding, the property itself remains liable for the seller's tax. It pays to gather early the invoices proving the acquisition cost and improvements, as they reduce the taxable gain.