The base is the agreed consideration of article 25.2, meaning the price, not the reference value.
3% withholding
€9,000.00
Handed to the seller
€291,000.00
Last day to pay it in
16 April 2026

One month from the deed of 16 March 2026: the last day to file form 211 and pay the withholding is 16 April 2026, at the tax office for the area where the property is.

  • If you do not pay it in, article 14.5 of the regulation leaves the property answering for the amount, and the registrar notes it in the margin of the entry with the sum it answers for.
  • The form has three copies and one is the seller's: article 8.2 of the Order makes you hand it over, and without it the seller cannot evidence the payment on account on their form 210.

Form 211: the 3% withholding by Calculadora Capital