Requirements
To make a claim, you must meet the following criteria:
1.
You sold a Spanish property between and December 31st 2006.
Be aware – the law states that claims must be made within four years from the CGT payment date.
2.
You were not a fiscal resident in Spain when you sold your property.
By law you must not have been resident in Spain at the time of selling your property.
3.
You paid the Capital Gains Tax (CGT) owed on the property sale to the Spanish authorities.
If you paid the full Capital Gains Tax at 35% after paying the initial Retention (5% of the selling price) you can reclaim.
4.
You sold your Spanish property as an individual and not as a company.
You can only claim if the legal owner of the property was an individual when it was sold. If this was a company of any type, by law you are not able to make a claim.
5.
You have, or are able to obtain a copy of the Spanish Tax Form “Modelo 212.”
It is compulsory to present a copy of the
Spanish Tax Form “Modelo 212” (form headed in Spanish: “Agencia Tributaria. Impuesto sobre la Renta de no Residentes Modelo 212”) to proceed with the reclaim.
This is the document that contains all the details regarding the payment of the Capital Gains Tax, purchasers and vendors data, etc.
If you have form 210 instead of 212, this will suffice.
To view a copy Spanish Tax Form “Modelo 212” click here 
