Can I pay Modelo 210 by direct debit from a foreign bank account?
Short answer
Yes, in many cases. Since 1 February 2024 the Spanish tax office accepts direct debit from an account in any SEPA-area country, including Ireland and the UK, provided the return is filed electronically and the account belongs to the taxpayer. Some UK sterling accounts do not accept euro debits.
What the change allows
For years, direct debit of Modelo 210 meant a Spanish bank account. Since 1 February 2024, the Agencia Tributaria can collect from an account opened anywhere in the SEPA area, which includes all EU countries, the EEA and, for payment purposes, the United Kingdom and Switzerland. The debit goes through a Spanish collaborating bank on the tax office's side.
The conditions
- Electronic filing. Direct debit is only offered on returns filed online, which requires a digital certificate, Cl@ve, or an authorised third party filing for you.
- Your own account. The account must be in the name of the taxpayer. A son cannot have his mother's Modelo 210 debited from his account, though a joint account the taxpayer co-holds is generally fine.
- A mandate. You authorise the debit electronically as part of filing.
- Fixed dates. The return must be filed within the direct-debit window, which closes earlier than the filing deadline.
| Return | Direct-debit window |
|---|---|
| 2025 imputed income | until 23 December 2026 |
| 2026 imputed income | 1 April to 23 December 2027 |
| 2026 rental income | 1 to 15 April 2027 |
| Capital gain on a sale | not available |
The money is taken at the end of the window, so filing early does not mean paying early.
The UK caveat
Many UK current accounts hold only sterling and cannot honour a euro SEPA debit. If yours is one of them, the debit can fail, leaving the tax unpaid. A euro account with a UK bank or a multi-currency provider avoids this; so does paying by transfer instead. In Ireland, euro direct debits are routine.
Is it worth it?
For owners who already have a Spanish digital identity, it is the most comfortable option: no reference to copy, no ID that expires. For everyone else, setting up a certificate just to use direct debit is rarely worthwhile on a bill of a few hundred euros. The transfer route works without any of it; see paying from abroad.
The guide to digital identity in Spain explains certificates and Cl@ve, and the tax calendar shows each direct-debit cut-off.
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