Modelo 210 for Property Sales: How Many Declarations for Garage, Storage Room and Co-Ownership?

Sold an apartment plus garage plus storage room in one deed? The TEAC clarifies: one Modelo 210 per cadastral unit. Spousal exception, purchase price allocation and worked example from Mallorca.

How Many Modelo 210 Declarations When Selling Property? The Short Answer

The TEAC (Tribunal Económico-Administrativo Central) clarified in Resolution 05607/2020 of 24.07.2023: if multiple properties with different Referencias Catastrales are transferred in a single notarial deed, a separate Modelo 210 declaration must be filed for each Referencia Catastral. This also applies when multiple properties are registered under a single shared Referencia Catastral but qualify as separate units under registry and cadastral law — expressly including undivided co-ownership shares (cuotas indivisas) in garages and storage rooms. For married couples where both spouses are non-resident and jointly own a property, a separate provision (Art. 2 of Orden EHA/3316/2010, which the TEAC also references in its reasoning) allows a single joint declaration per property instead of separate declarations per spouse. Note: in practice, this typically presupposes equal joint ownership or a matrimonial community of property — where ownership shares are unequal, whether the exception applies should be reviewed on a case-by-case basis.

Why This Matters

When selling property in Spain, non-resident sellers must declare the capital gain (Ganancia Patrimonial) via Modelo 210. The buyer withholds 3% of the sale price and pays it to the AEAT via Modelo 211 — as an advance payment against the seller's capital gains tax. In practice, two common questions arise that were not always answered consistently before this TEAC resolution:

If you sell multiple properties simultaneously or in quick succession (e.g. an apartment with a separately registered garage and storage room) — do you need one declaration or several?
If you own a property jointly with your spouse and both are non-resident — must both spouses file separately, or does one joint declaration suffice?

For sellers with multiple units (e.g. main property plus separately registered parking spaces), the number of declarations required can directly affect fees, effort, and the refund of the 3% withholding tax.

Legal Basis: What Did the TEAC Decide?

The case concerned a non-resident seller who sold an apartment together with a storage room and a parking space and initially filed only a single Modelo 210 declaration. Because the parking space and storage room were declared late, the seller was penalised by the AEAT. The TEAC confirmed: multiple separate declarations had indeed been required, not a single combined one.

The TEAC established two principles (Kriterio, summarised): first, where different Referencias Catastrales exist, a separate Modelo 210 declaration must be filed for each. Second, this also applies where multiple properties are registered under a single Referencia Catastral, provided they qualify as separate "bienes inmuebles" under registry and cadastral law — expressly including undivided co-ownership shares (cuotas indivisas) in garages and storage rooms (Art. 6 Texto Refundido de la Ley del Catastro Inmobiliario, Art. 21 RD 417/2006). The TEAC thereby confirms a position already taken in previous resolutions (22.09.2023 and 22.04.2021).

Spousal exception, correctly classified: Art. 2 of Orden EHA/3316/2010 (the regulation governing Modelo 210 forms) provides: where a property held in joint ownership by a married couple, both of whom are non-resident, is sold, a single joint self-assessment may exceptionally be filed instead of separate declarations per spouse. The TEAC refers to this article in its reasoning. Important: this exception only affects the number of declarations per spouse for the same property — it does not override the per-property rule. If a non-resident married couple jointly sells an apartment plus a separately registered parking space, two (joint) declarations are still required, not a single one for both properties combined.

Classification: This resolution is an administrative practice clarification by the TEAC (classified as "Doctrina"), not a judgment by an ordinary court. However, it is generally binding on the tax administration (AEAT) as an authoritative criterion in comparable cases.

Worked Example: Mallorca

Case: Sale of an apartment with garage and storage room in Palma

Seller: non-resident owner, sole ownership
Subject of sale: 1 apartment + 1 parking space + 1 storage room, all three transferred in a single notarial deed at a combined sale price. Depending on registry/cadastral classification, they may have different Referencias Catastrales or be registered under a shared Referencia.

Under TEAC 05607/2020: 3 separate Modelo 210 declarations are generally required — regardless of whether the three units have different Referencias Catastrales or share a common one. What matters is that they constitute three separate "bienes inmuebles" under registry/cadastral law. The total sale price and historical acquisition costs must be allocated across the three units — typically based on the proportional values stated in the purchase contract or, if only a total value was agreed, based on the ratio of the cadastral values of the individual units.

If the apartment were instead jointly owned by a non-resident married couple: For each of the three units, the couple could file a joint declaration (Art. 2 Orden EHA/3316/2010) — this would still mean 3 declarations (one per unit, jointly for both spouses), not 6 (per unit and spouse separately), but also not 1 (for all three units combined).

Note: The specific allocation of the sale price across multiple cadastral units and the exact requirements for the spousal exception should be discussed with a tax advisor on a case-by-case basis.

Common Mistakes / What Goes Wrong

Mistake 1: Sellers file only one Modelo 210 declaration for the entire sale, even though multiple Referencias Catastrales are involved — this may be challenged by the AEAT.
Mistake 2: The total sale price is not cleanly allocated across the individual units, leading to incorrect capital gain calculations per unit.
Mistake 3: Married couples automatically assume they can file jointly without checking whether the requirements of the spousal exception under Art. 2 Orden EHA/3316/2010 are met: joint ownership of the specific property and both spouses non-resident.
Mistake 4: The 3% withholding tax is not correctly allocated per unit, complicating the subsequent refund.

From Practice with Multi-Unit Sales

In sales involving multiple cadastral units (typically apartment plus garage and/or storage room, as is common in many apartment complexes in Mallorca), a frequent pattern emerges: sellers and sometimes even their appointed Gestorías underestimate that each unit must be treated separately. This occasionally leads to retrospective corrections when the AEAT challenges a single combined declaration.

Does This Affect Me? → Check Your Sale

Are you selling (or have you sold) a property in Mallorca that includes additional separately registered units such as a garage or storage room? → Before filing, check how many property units are involved. Where there are multiple Referencias Catastrales, garages, storage rooms, or an unclear purchase price allocation, the case should be reviewed individually.

This overview does not replace individual review. The correct allocation of the sale price and the property units should be determined on a case-by-case basis.

What Does This Mean in Practice for Sellers?

For non-resident sellers with multiple cadastral units, this means:

Before selling, check how many separate Referencias Catastrales are actually involved.
Have the total sale price allocated as clearly as possible across the individual units in the notarial contract, to avoid later disputes with the AEAT.
For jointly owned properties of married couples, clarify the requirements for the joint declaration in advance rather than automatically assuming a simplification applies.

Comparison: Standard Case vs. Spousal Exception

	Standard case (sole owner, multiple units)	Married couple, joint ownership, both non-resident
Number of declarations	One per separate "bien inmueble" (not just per Referencia Catastral — separate units under the same Referencia also count individually)	One joint declaration per unit (Art. 2 Orden EHA/3316/2010), instead of a separate declaration per spouse — the per-unit rule remains unchanged
Purchase price allocation	Required for multiple units	Required for multiple units
Requirement	–	Joint ownership, both spouses non-resident

FAQ

Do I really need to file three separate declarations for apartment, garage and storage room if I sell everything together? Generally yes — regardless of whether the three units have different Referencias Catastrales or share a common one, as long as they qualify as separate units under registry/cadastral law. This was precisely the core of the case that led to TEAC Resolution 05607/2020: a seller was penalised for declaring the garage and storage room together with the main property in a single declaration.

What applies if the garage and storage room share the same Referencia Catastral as the apartment? This does not change the obligation to file separate declarations. The TEAC expressly clarifies that undivided co-ownership shares (cuotas indivisas) in garages and storage rooms under a shared Referencia Catastral also qualify as separate "bienes inmuebles".

Does the spousal exception also apply to unmarried couples or other co-ownership arrangements? No. Art. 2 of Orden EHA/3316/2010 specifically refers to a married couple (matrimonio) where both spouses are non-resident. This exception does not apply to other co-ownership arrangements (unmarried couples, siblings, other co-owners).

Does the spousal exception mean a married couple only needs one single declaration when selling multiple units? No. The exception only reduces the number of declarations per spouse for the same unit (one joint instead of two separate). It does not override the per-unit rule: for multiple units, multiple (joint) declarations are still required, one per unit.

How is the sale price allocated across multiple units? Usually based on the proportional values stated in the purchase contract, or based on the ratio of the cadastral values of the individual units — there is no single statutory formula; the allocation should be documented transparently.

What happens if I accidentally filed only one declaration for multiple units? This may be challenged by the AEAT; a correction of the already-filed declaration(s) should be reviewed promptly.

Does this rule also affect the 3% withholding tax on sales to buyers required to withhold? Yes. A clean allocation per transferred property unit is also important for the 3% withholding via Modelo 211. The seller's subsequent Modelo 210 declaration must correctly account for the withheld amount per unit — regardless of whether the units have different Referencias Catastrales or represent separate shares under a common Referencia.

How does the Spanish tax authority learn that multiple units were sold in one deed? Notaries in Spain are obliged to report property transfers to the Catastro and the tax authorities, including the Referencias Catastrales involved. A cross-check between reported units and filed Modelo 210 declarations is therefore possible.

Sources

TEAC (Tribunal Económico-Administrativo Central), Resolución 00/05607/2020/00/00 of 24.07.2023, Doctrina: IRNR, transfer of multiple properties, separate Modelo 210 self-assessments (further TEAC criteria on comparable situations: RG 7313-2019, RG 1294-2020)
Art. 2 Orden EHA/3316/2010 (Modelo 210 regulation), on the spousal exception
Art. 6 Texto Refundido de la Ley del Catastro Inmobiliario, Art. 21 RD 417/2006, on co-ownership shares in garages/storage rooms

Conclusion

Anyone selling multiple properties or multiple cadastral units simultaneously should not automatically assume a single Modelo 210 declaration will suffice. TEAC Resolution 05607/2020 clarifies the per-unit rule while providing a practical exception for non-resident married couples with joint ownership. A thorough pre-filing review saves later corrections.

→ Before filing, check how many property units are involved in your sale, and have complex multi-unit sales reviewed by a tax professional if in doubt.

Christopher Deppe Founder of Fiscaro Real Estate Economist | Dipl.-Wirtschaftsingenieur (FH) Managing Director, DC Finest Real Estate Mallorca Active in Mallorca for over 15 years