TaxationAlso: IRNR tax return

Modelo 210

The non-residents' tax return in Spain, notably for the gain on a sale.

The Modelo 210 is the return form for the non-resident income tax, the IRNR. A non-resident seller uses it to declare and settle the tax on the gain made at the sale.

It is also through the Modelo 210 that the non-resident recovers any overpayment from the 3% withholding taken by the buyer.

For the seller

If you are a non-resident, this is the form that lets you settle the tax on your actual gain and, where applicable, recover the difference against the 3% withholding.