Nieves Rivas, a primary school teacher in Córdoba, bought a house in Mojácar on 12 May 2026 from Pieter de Vries, who lives in Utrecht. Price: 176,000 €. She withheld 5,280 € and filed Modelo 211 online on 2 June, with her digital certificate. She felt reassured: she had complied. On 5 September she receives an email from Pieter's adviser asking her "urgently" for his copy of Modelo 211, because his client's deadline expires in a week. Nieves does not know what copy that is or why it is her business.
What the Order approving the form says
Modelo 211 is approved by Order EHA/3316/2010. Its article 8 explains that the form consists of three copies: the "copy for the acquirer", the "copy for the collaborating bank" and the "copy for the non-resident transferor". And it adds the rule that affects Nieves: the acquirer, "once the payment has been made", will hand a copy to the transferor, who will use it to prove the payment on account when filing his return on the sale.
Handing it over, therefore, is not a favour. It is part of what the rules expect of the buyer, and it is the document with which the seller shows that someone paid in 5,280 € on account of his tax.
Why the seller is in a hurry
The non-resident seller has his own deadline. Article 14.4 of the Regulations on IRNR (Spanish non-resident income tax) obliges him to declare and, where applicable, pay the final tax, setting off what was withheld, "within three months counted from the end of the period established for paying in the withholding".
| Milestone | Date | Who |
|---|---|---|
| Deed of sale | 12 May 2026 | Both |
| Modelo 211 filed and paid | 2 June 2026 | Nieves |
| End of the Modelo 211 period (one month from the transfer) | 12 June 2026 | Nieves |
| End of Pieter's Modelo 210 period (three months more) | 12 September 2026 | Pieter |
Although Nieves filed early, Pieter's period is counted from the end of the buyer's period, not from the day Nieves filed. Without the copy, Pieter's adviser cannot identify the payment with certainty, and the temptation to file without it, or to file late, harms his client.
What exactly has to be sent
When Modelo 211 is filed online, there are no three sheets of paper. The Order provides that, if the return is accepted, the Agencia Tributaria, the Spanish tax agency, sends back on screen the validated data with a 16-character secure verification code, together with the date and time of filing. That document is the one to keep and send. Specifically:
- The PDF of the Modelo 211 filed, with its secure verification code.
- The proof of payment: the full reference number (NRC) or the bank debit, if it does not appear on the PDF.
- If payment was made at a collaborating bank with the paper form, the transferor's copy stamped by the bank.
Before sending it, it is worth checking that the details match those in the deed: the seller's name and NIE (the identification number Spain gives foreigners), his address abroad, the date of the transfer, the price and the withholding. A mistake in Pieter's NIE, for example, would mean his Modelo 210 did not match the payment.
The figures the seller needs to see
For Pieter to be able to use the copy, its details must tally with those in the deed:
- Agreed consideration: 176,000 €.
- Withholding at 3 %: 5,280 €.
- Amount received at the notary's office: 176,000 − 5,280 = 170,720 €.
- In his Modelo 210, Pieter will calculate his tax on the gain and subtract 5,280 €. If the result is negative, he will ask for a refund of the excess.
If the figure on Modelo 211 were, for example, 5,028 € because of a typing error, Pieter could only deduct what was actually paid in, and Nieves would have the 252 € difference outstanding. Checking the figure before paying saves these situations.
Sometimes it is agreed that the buyer will hand over the copy of Modelo 211 "when the deed is executed". That is impossible if the form is filed afterwards, as is normal. What can be handed over at the notary's office is the written undertaking; the copy arrives once the payment has been made.
If you would like us to file Modelo 211 and send the seller his copy, you can instruct us through the Modelo 211 form.
What happens if you do not give it to him
There is no specific penalty for a buyer who does not hand over the copy, but there are consequences:
- The seller may file his Modelo 210 without being able to prove the withholding, pay more than he should, or ask for a refund that the tax authorities will be slow to grant while they check the payment.
- If the seller files late because he does not have the paper, the delay is his, but relations with the buyer turn sour, and he often ends up making a claim against the buyer.
- If the arras contract (the deposit agreement signed before the deed) included an obligation to hand it over within a set time, the buyer would be in breach of what was agreed.
Nieves also needs to keep her own copy. It is the proof that she complied if a charge note ever appears at the land registry: article 14.5 of the Regulations provides for that note to be cancelled by presenting the payment slip. Without it, cancelling it is much more laborious. How that note comes about is explained in what can happen if I do not pay it in.
If you have lost the PDF
It happens more often than you might think: Modelo 211 was filed from a computer that no longer exists or was filed by a relative. Whoever filed it can look up the returns filed on the Agencia Tributaria's electronic office with their certificate or identification system and download the document again with its secure verification code. If a representative filed it, he or she will be able to retrieve it. What you should not do is redo the form or file it again: it would generate a second payment.
When there are several sellers
If two or more non-residents were selling, each one needs to be able to prove their part. The Order provides annexes to identify several transferors, and each will receive the document showing their withholding. We deal with this in two sellers and only one lives here.
What to agree from the outset
To avoid the urgent September email, the arras contract or the deed can set out:
- Who files Modelo 211 and within what period, inside the legal month.
- The email address to which the seller's copy will be sent.
- A specific period for sending it after payment, for example a few days.
That way the seller knows when to expect it and the buyer has a date to meet. The guide on the 3 % in the arras contract includes a clause of that kind, and the one on how to fill in Modelo 211 explains where the proof of payment is obtained. For the seller, the use he will make of the paper is in the guide on recovering the 3 % withheld.
The other questions of anyone buying from a non-resident, from the base to the deadlines, are on the Salama Tax page on Modelo 211.