Paying Spanish tax (Modelo 210) from a UK or Irish bank account

For a long time, paying Modelo 210 meant having an account with a Spanish bank. That is no longer the case: since 2022 the Spanish tax authority has accepted transfers from abroad, and since 1 February 2024 it has accepted direct debit from an account in the SEPA area. You still have to follow a few precise rules, otherwise the payment can be returned.

Fiscasa is a private service, independent of the Agencia Tributaria. With Fiscasa, you always pay your tax directly to the Spanish tax authority: we never collect your tax money.

The three ways to pay

Method	Spanish digital identity needed?	UK or Irish account possible?	Best for
Transfer from abroad with a payment ID	No	Yes (in euros)	Most owners living in the UK or Ireland
Direct debit	Yes (electronic filing)	Yes for a SEPA-area account, since 01/02/2024 — check that your bank accepts euro SEPA debits	Owners with a digital certificate or Cl@ve
NRC (bank payment reference)	Yes, unless you visit a branch in Spain	Only by card via the AEAT payment gateway	Holders of a Spanish bank account

1. Transfer from abroad with a payment ID

This is the most accessible solution if you live in the UK or Ireland and have neither a digital certificate nor Cl@ve.

How it works

1. You fill in the predeclaración form on the Spanish tax authority's website.
2. When choosing the payment method, you select transfer from abroad and enter the first characters of the IBAN of the account that will pay.
3. The system generates a payment ID and shows the bank details of the tax authority account that will receive the transfer.
4. You print the document, sign it and keep it with the proof of transfer.
5. You make the transfer, in euros, from your bank.

Rules you must follow

• The transfer reference must contain only the payment ID — no name, no NIE, no "2025 tax". This is what causes most failed payments: a badly completed reference means the transfer is sent back and the debt remains unpaid.
• The ID is valid for 30 calendar days. After that, you have to generate a new one.
• The amount must be exact, in euros. From the UK, your account is usually in sterling: make sure the transfer is sent in euros and that the AEAT receives the full amount. Choose the "OUR" charges option (you pay all fees) or a currency transfer service that guarantees the exact euro amount on arrival. Avoid any option that would deduct fees from the amount received.
• The payment date that counts is the day the money arrives in the tax authority's account, not the day you order the transfer. Don't pay on 31 December: allow several working days' margin — more for an international transfer from the UK.
• One ID per return. A couple filing two returns receives two IDs and makes two separate transfers. Never combine two taxes in a single transfer.

Example

Anne and Brian each owe €114.35 for their Torrevieja flat (UK residents, 24% rate). They receive two payment IDs. From their joint UK account, they send two euro transfers of exactly €114.35, each with the corresponding ID as the only reference, with the fees charged to them. They send them on 10 December for a 31 December deadline.

From Ireland, the same transfer is an ordinary SEPA transfer in euros: simpler and generally free, but the reference rule is just as strict.

The receipt

Once the payment has been matched, the receipt can be viewed on the tax authority's website. In any case, keep the signed return and your bank's transfer confirmation for at least four years.

2. Direct debit from a SEPA-area account

What the 2024 reform allows

Since 1 February 2024, a return filed electronically can be paid by direct debit from an account opened in any country of the SEPA area — which includes Ireland and, for payment purposes, the United Kingdom. The debit is collected through a Spanish collaborating bank.

In practice, many UK current accounts are in sterling and do not accept euro SEPA direct debits: check with your bank, or use a euro account. In Ireland, euro direct debits are standard.

Conditions

• The return must be filed electronically, with a digital certificate, Cl@ve or through an authorised third party.
• The account must belong to the taxpayer (or to the person filing as their representative). A parent cannot have their child's tax debited from their own account.
• A direct debit mandate is signed electronically when filing.
• The dates are fixed:

Income	Direct debit possible
2025 imputed income	until 23 December 2026
2026 imputed income	from 1 April to 23 December 2027
2026 rentals	from 1 to 15 April 2027
Capital gain on a sale	not possible

The debit is taken at the end of the payment period: you file early, you pay on the deadline.

Pros and cons

Direct debit is convenient: no reference to copy, no risk of an expired ID. But it requires a Spanish digital identity, which most owners living in the UK or Ireland do not have. See NIE, Cl@ve and digital certificate.

3. The NRC

The NRC (Número de Referencia Completo) is a code issued by a Spanish collaborating bank when it debits the tax. It proves payment and is then entered in the electronic return. You can also obtain it through the tax authority's payment gateway, by bank card, but again this requires a digital certificate, an electronic DNI or Cl@ve. For an owner without a Spanish account, it is generally not the simplest route.

The most common payment mistakes

• Incomplete or extra reference (name + ID): transfer returned.
• Expired ID after 30 days: transfer returned.
• One transfer for two returns: impossible to match.
• Fees deducted from the amount (or a sterling payment converted on arrival): partial payment.
• Paying on the last day: arrives too late and triggers a recargo.
• Someone else's account for a direct debit: refused.

If your transfer has been returned, the debt is not settled: you need to generate a new ID and pay again. If the deadline has passed in the meantime, a small recargo may apply (see filing late years).

What Fiscasa does

We prepare your return and give you the document ready to sign, the payment ID and transfer instructions in English, with the exact amount and the reference to copy. We remind you of the ID's expiry date and check with you that the payment has been received. The tax goes straight from your account to the Spanish tax authority. See our pricing or estimate your tax first with the calculator.

FAQ

Can I pay with a UK or Irish bank card?

Card payment goes through the tax authority's gateway and requires a Spanish digital identity (certificate, electronic DNI or Cl@ve). Without one, use the transfer from abroad.

My transfer left on 30 December. Am I late?

The date that counts is when the funds reach the tax authority's account. If they arrive after 31 December, the payment is late and a 1% recargo may apply.

Can I pay from a joint account?

The transfer from abroad can come from a joint account as long as the ID matches the return. For direct debit, the account must be in the taxpayer's name; a joint account they co-hold is normally acceptable.

Should I pay in instalments?

No, the tax is paid in one go. Instalments are possible in some cases, but they mean losing the recargo reduction if you are late and are hardly worthwhile for amounts of a few hundred euros.

Can Fiscasa pay for me?

No, and that is deliberate: the tax is your debt to the Spanish tax authority and it is paid from your account. We only receive the price of our service.

What should I do if my ID has expired?

You need to generate a new payment document for the same return. Fiscasa does this for you if we prepared the return.