Form 211 Instructions For Filling In Your Self-Assessment Form (Page 2 of 3) in pdf

Details of the non-resident transferor

Enter the details of the non-resident person or organisation transferring the building.

“N.I.F.”: Enter the tax identification number (N.I.F.) assigned in Spain.

“F/J”: Use an F if the taxpayer is an individual and a J if it is a legal person or organisation.

“Surnames and name or company name”:

Natural persons: The surname, the second surname (as applicable) and the name must be entered, in that order.

Legal persons and organisations: The full name of the company or organisation must be entered. Acronyms are not allowed.

"Number of transferors": In the case of several non-resident transferors, enter the number of each one and fill in the appendix.

"N.I.F. in the country of residence":

If the taxpayer has been assigned a tax identification number in their country or territory of residence, enter it in this box.

"Date of birth": If you have entered F in the "F/J" box, enter the taxpayer's date of birth (day/month/year).

Place of birth": If you have entered F in the "F/J" box, enter the taxpayer's place of birth. This section has two parts:

"City": Enter the town/city of birth, and as applicable, the corresponding province or region.

"Country code": Enter the country or territory code, from the attached list of codes, corresponding to the taxpayer's place of birth.

"Tax residence: Country code": Enter the code corresponding to the taxpayer's country or territory of tax residence from the list of country codes

attached.

"Address in the country of residence": Enter the corresponding address in the country of residence, according to the following instructions.

"Residence" (49): Enter the taxpayer's address in their country of residence: Type of street (street, square, avenue, road...), name of the street, house

number or, as applicable, kilometre reference.

"Additional residence information" (50): If necessary, include any additional information needed to complete the address details.

"Town/City" (51): Enter the name of the town or city of residence.

"Post Code (ZIP)" (53): Enter the post code for the address.

"Province/Region/State" (54): If so required in order to correctly identify the residence, enter the name of the province, region, state, department or

any other political or administrative subdivision.

"Country code" (56): Enter the code corresponding to the taxpayer's address from the list of country or territory codes attached.

Building Description

Enter the description of the property transferred.

See the instructions on "residence" in the "Property purchaser" section".

(60) Property register reference: Enter the property register reference. You will find this on your property tax (IBI) receipt. You can also get the property

register reference from the online office of the Property Registry, " , or by telephone, calling the Property Registry Direct Line

(902 37 36 35).

Mark with a X the box showing the public or private nature of the document.

"Notary": If a Public Document, enter the name and surnames of the Notary and the deed number.

Settlement

"Transmission cost" [01]: Enter the agreed sale price.

If the property is owned by both resident and non-resident natural persons or organisations, only enter the proportion of the sale prices corresponding to the

non-resident owners.

Example:

Property owned by four siblings, two of whom are residents (A and C) and two non-residents (B and D), acquired through inheritance. The property is sold

for €200,000.

The percentage shares held by each owner are as follows: A : 20%, B: 20%, C: 30% and D: 30%.

1. Percentage share of the property held by non-residents B and D: 20% + 30% = 50%

2. Sale price corresponding to non-residents (box 01)= 200,000 x 50% = €100,000

3. Withholding (box 02)= 100,000 x 3%= €3,000

4. Percentage of the total non-resident percentage represented by their ownership shares:

B: (20/50) x 100 = 40% and D: (30/50) x 100 = 60%

5. Withholding to be entered by each non-resident owner in box 29 of their respective 210 form subsection H:

B: 3,000 x 40% = €1,200 and

D: 3,000 x 60% = 1,800 Euro

"Withholding percentage" [02]: This is 3%.

"Withholding/account deposit" [03]: Enter the percentage withholding (3%) of the amount entered in box [01].

"Results to deposit from previous self-assessments" [04]: In this box, enter the amount entered in tax returns already filed. This is only applicable to

supplementary tax returns.

"Result to deposit" [05]: In this box, enter the result of subtracting boxes [03] and [04].

Supplementary

Check this box if the tax return supplements a previous return.

If so, enter the receipt number of the previous return filed.

Date and signature

Enter the date and signature in the space reserved for this purpose.

The tax return must be signed by the purchaser of the property or their representative.

Deposit

The party bound to withhold or deposit on account must file the self-assessed tax return and pay the resulting amount at any Tax Agency partner organisation

located in Spain (banks, savings banks, co-operative banks).

Warning: Once payment has been made, the "for the purchaser" and "for the non-resident transferor" copies will be returned to the taxpayer

Once the self-assessment has been submitted to the collaborating organisation, there is no need for it to be placed in an envelope or sent to the Tax Agency.

Form 211 Instructions For Filling In Your Self-Assessment Form Page 2

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