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Non-Resident Taxation Manual (July 2024)

Chapter 6. Excises on real estate assets of non-resident organisations.

Regulations: Chapter VI Law IRNR ; Chapter IV IRNR Regulation and Article 9 Order EHA /3316/2010, of December 17, approving self-assessment forms 210, 211 and 213 of the IRNR.

Taxation

Entities resident in a country or territory that is considered a tax haven (with effect from July 11, 2021, references made to tax havens are understood to be made to the definition of non-cooperative jurisdiction. See Annex IV ), who own or possess in Spain, by any title, real estate or real rights of enjoyment or use over them, will be subject to the tax through a special levy.

However, the Special Tax will not be required of:

  1. Foreign States and public institutions and international organizations.

  2. Entities that carry out in Spain, on a continuous or habitual basis, economic operations that are distinguishable from the simple ownership or leasing of the property.

  3. Companies listed on officially recognized secondary securities markets.

Taxable base: The tax base will normally be the cadastral value of the real estate.

Tax rate: It is 3%.

Deductibility of the tax: The Special Tax rate will be considered a deductible expense for the purposes of determining the taxable base of the IRNR.

Model: Form 213 will be used.

Term: The deadline for filing is the month of January following the accrual date of the Special Tax, which is December 31 of each year.

In the case of electronic submission via the Internet of a self-assessment to be paid, the payment of the tax debt may be domiciliated from the 1st to the 25th of January.

Submission methods: The submission can be made electronically via the Internet, with an electronic signature certificate accepted by the Tax Agency, or on paper format generated by printing the previously completed form on the Tax Agency's Internet portal.

The self-assessment in paper format , is obtained by printing the previously completed form from the Tax Agency's internet portal. The copy for the collaborating entity/Administration of the income/return document will be the one used to carry out the presentation, together with the corresponding documentation .

Place of presentation of model 213 in paper format

According to the result of the declaration:

  • To pay:

    The presentation and payment will be made at any Collaborating Entity in the collection management (Bank, Savings Bank or Credit Cooperative) located in Spanish territory.

  • Zero result:

    In these cases, the declaration must be submitted to the Tax Agency Delegation in whose territorial area the properties are located, by personal delivery or by certified mail.