How to Claim a Refund of Overpaid Spanish Tax (Non-Residents)
Step-by-step refund claims for non-residents in Spain: when you’re entitled, documents you need, and timelines—explained by a tax lawyer in Spain.
Jacob Salama
8/24/20251 min read
Did someone withhold too much Spanish tax from your dividends? Did a buyer retain 3% on your property sale even though you made a loss? Non-residents can often reclaim overpaid amounts. Here’s the no-nonsense process a lawyer in Spain follows for non residents.
When refunds typically arise
Treaty rate not applied: Payer withheld at the full domestic rate.
Exempt income withheld: Interest or gains that are exempt with proper proof.
3% property sale withholding (non-resident seller): You made little or no gain; the 3% exceeds your final tax.
Duplicate payments or administrative errors.
The refund playbook
Identify the legal basis (treaty article, domestic exemption, capital loss).
Collect evidence:
Tax residence certificate.
Payment proof and original withholding certificates.
Contracts, invoices, and bank statements.
For property sales: deed, acquisition/sale prices, costs, and buyer’s proof of paying the 3% to the Tax Agency.
Choose the right form: Non-resident income is typically regularised via Form 210 for each income type/period; property sale refunds also use Form 210 after the buyer files their model.
File within time limits: Late claims risk rejection.
Track the case: Respond promptly to information requests and keep your Spanish bank details ready for payment.
Smart tactics
Relief at source next time: Give the payer your documents in advance to avoid future refunds.
Consolidate evidence: A clear, indexed bundle speeds resolution.
Mind addresses: Ensure the Tax Agency can reach you; use a representative if you live abroad.
Why use a lawyer in Spain
We know what evidence examiners expect, how to structure the file, and how to escalate if needed. For many non residents, a properly prepared refund claim recovers thousands.
Ready to reclaim your money? Book an appointment: https://calendar.app.google/JVoXFG8h3eiu1eGu5