What Exactly is Form D-2A?
Form D-2A is an informative declaration submitted to Spain's Foreign Investment Registry. Its purpose is not tax collection but administrative control of foreign capital flows into the Spanish real estate sector.
Do not confuse it with other forms: This procedure is separate from Form 210 (IRNR) or Form 714 (Wealth Tax) and is filed with a different body (Ministry of Industry, Commerce and Tourism).
Who is Required to File? The Key Threshold
Non-resident investors (both individuals and legal entities) are required to file Form D-2A when one of the following conditions is met:
- The investment amount exceeds €500,000.
- The investment, regardless of the amount, comes from a country or territory considered a tax haven.
Filing Deadline and Ideal Timing
The official deadline is **one month** from the date of signing the public deed of sale.
However, for maximum legal security, the recommended practice is to prepare and file Form D-2A **just before signing at the notary's office**. This allows the proof of filing to be incorporated into the deed, and the notary can attest to its presentation, preventing future issues.
How is the Form Filed?
The declaration is filed electronically through the AFORIX platform, the Ministry's E-Office. This requires a recognized electronic certificate.
Given the specificity of the procedure and the need for electronic means, it is very common and highly recommended that this process is handled by a specialized advisor or manager on behalf of the non-resident investor. This ensures it is done correctly and on time.
Don't Take Risks. Delegate Form D-2A to Experts.
Our team handles the entire process: we analyze if your operation is declarable, complete the form in AFORIX, and coordinate with the notary so that on the day of signing, everything is in order.
Contact us for Form D-2A Management