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Form 211 Spain 2026: The 3% Retention — Complete Guide & Recovery
What Is Form 211? Form 211 (Modelo 211 — IRNR: Retención en la adquisición de bienes inmuebles a no residentes) is the AEAT form used by the buyer to declare and pay the 3% retention when purchasing a property from a non-resident seller. The logic behind the retention...
Spain’s Supreme Court Strikes Down the National Tourist Rental Registry: A Complete Guide for Property Owners and Investors
By the Lextax Consulting SLP Team | Updated: May 2026 Spain's Supreme Court has annulled the national Short-Term Rental Registry (Royal Decree 1312/2024) for exceeding State powers and invading regional competences. Judgment No. 620/2026, issued on 21 May 2026,...
Non-Resident Rental Income Tax Spain 2026: Complete Guide — Rates, Deductions & Filing
Do Non-Residents Really Have to Pay Tax on Rental Income? Yes — absolutely. Under Spanish law (Ley del IRNR), any income sourced in Spain is taxable in Spain, regardless of where the owner lives. Spain's AEAT receives data directly from property registers, Airbnb,...
Selling Property in Spain as a Non-Resident: Complete Tax Guide 2026
The Two-Step Tax Process When a Non-Resident Sells Spanish Property Selling Spanish property as a non-resident involves two mandatory tax filings: Step 1 — The Buyer's Obligation (Form 211) The buyer withholds 3% of the gross purchase price at completion and pays it...
The Beckham Law in Spain 2026: Complete Guide for Expats, Digital Nomads & Entrepreneurs
Spain's Beckham Law is one of the most attractive expat tax regimes in Europe. For a professional earning €200,000 per year, the difference between standard Spanish income tax and the Beckham Law rate is approximately €30,000 in annual savings. For someone earning...
Spain Taxes for Foreigners 2026: The Complete Guide
The First Question: Are You a Spanish Tax Resident? Every tax decision in Spain starts here. Your status as a tax resident or non-resident determines which taxes apply, at what rate, and which forms you must file.You are a Spanish tax RESIDENT if you meet ANY of these...