How do I get proof of payment (NRC) for Modelo 210?

What the NRC is

NRC stands for Número de Referencia Completo. It is a long code generated by a Spanish collaborating bank when it pays a tax on your behalf. The code links that payment to a specific return, amount and taxpayer. When you file electronically after paying, you enter the NRC in the form and the tax office knows the tax has been settled.

You obtain an NRC in two ways:

• through a Spanish bank, at a branch or in online banking, using the tax payment option;
• through the tax office's payment gateway, by card, which requires a digital certificate, an electronic DNI or Cl@ve.

If you paid by transfer from abroad

Most owners living in the UK or Ireland never see an NRC. They pay with a payment ID instead. In that case, the proof of payment is a set of documents:

1. the Modelo 210 document showing the payment ID, signed;
2. your bank's confirmation that the transfer was sent in euros for the exact amount with the ID as reference;
3. if you have a digital identity, the confirmation visible on the tax office website once the payment has been matched.

Together they show that the tax was paid and when.

If you paid by direct debit

The debit appears on your bank statement at the end of the payment window, and the electronic filing receipt confirms the return was submitted with a debit mandate. Keep both.

How long to keep it

At least four years, which is the period during which the tax office can review a return. In practice, keep all proofs until well after you sell. A buyer's notary or a future adviser may ask for a clean record, and you will need the history if you ever claim a refund.

If you cannot find a receipt

Ask your bank for a copy of the transfer, or ask whoever filed for you to retrieve the record. If the payment was never matched, it may have been returned; see paying from abroad for the usual reasons. The payment guide explains each method.