Do I need a Spanish bank account to pay Modelo 210?

The tax side: no Spanish account required

Not long ago, the honest answer was yes. Today the Agencia Tributaria accepts payment from foreign accounts in two ways.

• Transfer from abroad. You receive a payment ID with your return and send euros from your own bank, anywhere in the world. No Spanish account, certificate or Cl@ve is needed. See paying from abroad.
• Direct debit from a SEPA account. If the return is filed electronically, the tax can be debited from an account in Ireland, the UK or another SEPA country, as long as it is in your name. See direct debit from a foreign account.

When a Spanish account still helps

Many owners keep one, and for good reasons.

• IBI and local bills. Town halls and provincial collectors usually take direct debits from Spanish accounts, and some offer discounts for it.
• Community fees, electricity, water. Suppliers and administrators often expect a Spanish IBAN.
• Rental income. If you let the property, receiving rent in Spain can be simpler.
• NRC payment. A Spanish bank can pay the tax and issue an NRC on the spot.

If you already have one, paying Modelo 210 through it is perfectly fine. If you do not, there is no need to open one just for this tax.

Points to watch with a foreign account

From the UK, the main risk is currency. The tax must arrive in euros, in full. Send the transfer in euros with all charges paid by you, or use a euro account. From Ireland or another euro country, there is no conversion, but the reference rule still applies: the payment ID and nothing else.

A typical setup

Aoife lives in Kilkenny and owns a flat in Torrevieja. Her IBI and community fees go out of a small Spanish account she tops up twice a year. Her Modelo 210, €190 at 19%, she pays by SEPA transfer from her Irish account with the payment ID. Both work, and neither depends on the other.

For more on the payment options, read the guide to paying Spanish tax from abroad.