Reviewed October 27, 2026
How to pay Spanish non-resident tax online: direct debit, NRC or transfer from abroad
Our pick: file Modelo 210 online and choose direct debit. Since 1 February 2024 AEAT accepts accounts at banks in the SEPA area, so a non-resident does not need a Spanish bank. The catch is the date: for 2025 imputed income, direct debit is available only until 23 December 2026, although the return itself can be filed until 31 December 2026. After that, pay with an NRC from a collaborating bank or by transfer from abroad. If you cannot pay in full, file anyway and ask to defer or split the payment.
At a glance
- - Direct debit: online filing only, any SEPA account in your or the taxpayer's name, until 23 December for imputed income and 1-15 April 2027 for 2026 rents grouped annually or October-December 2026 declared separately.
- - NRC: a 22-character payment reference from a collaborating bank or the AEAT payment gateway, obtained before you submit.
- - Transfer from abroad, two routes: file online and choose "reconocimiento de deuda y pago por transferencia", or, with no login at all, complete the predeclaration choosing "A ingresar mediante transferencia bancaria desde el extranjero". Either way you get a payment identifier for the transfer reference, valid 30 days; pay in euros; the payment date is the day the money reaches AEAT.
- - Deferral or instalments: file with "reconocimiento de deuda" and request it. Up to €50,000 needs no guarantee; individuals can get up to 24 monthly instalments; late-payment interest still runs.
Payment methods for Modelo 210, ranked for an owner living abroad
| Method | Best for | What you need | Limit to know |
|---|---|---|---|
| 1. Direct debit (domiciliación) | Most non-residents who file online | Cl@ve, certificate, eIDAS or a representative; an IBAN in the SEPA area held by the filer or the taxpayer | Only inside the direct-debit window: 1 January to 23 December 2026 for 2025 imputed income. Not available for property-sale income. |
| 2. NRC from a collaborating bank or by card | Owners with a Spanish account, or paying after 23 December | An account at a collaborating bank, or a credit/debit card or Bizum through the AEAT payment gateway (the card need not be from a collaborating bank; the gateway asks for a certificate, DNIe or Cl@ve Móvil); the NRC is entered before you submit | Pay first, file second. A wrong amount means a wrong NRC. |
| 3. Transfer from abroad | Owners whose bank is not a collaborating entity, including owners with no Cl@ve, certificate or eIDAS | Either online filing with "reconocimiento de deuda y pago por transferencia", or the predeclaration form with "A ingresar mediante transferencia bancaria desde el extranjero" (no login); transfer in euros quoting the payment identifier | The identifier is valid 30 days and payment counts on the day AEAT receives the money: do not start it on 31 December. |
| 4. Paper predeclaration at a Spanish bank | Owners without electronic access who have a Spanish account or are in Spain | The printed AEAT predeclaration, presented and paid at a collaborating entity in Spain | You or someone you trust has to be at a branch in Spain. |
Why direct debit is our pick
It is the only method that settles filing and payment in one step, without a Spanish bank and without a race against a transfer. AEAT's instructions allow direct debit to accounts at non-collaborating banks in the SEPA area since 1 February 2024, provided the account belongs to the person filing or to the taxpayer. The trade-off is that you need electronic access to file: Cl@ve, an electronic certificate, an eIDAS login or an authorised representative. If you have none of these, read our guide on filing without a digital certificate first.
The dates that close the direct-debit option
For imputed income accrued in 2025, the filing period is the whole of 2026, but direct debit stops on 23 December 2026. For rental income accrued in 2026 with tax to pay, declared in the annual grouping or, if declared separately, for October-December 2026, filing runs 1-20 April 2027 and direct debit 1-15 April 2027 (Orden HAC/623/2026). Rents for April-June and July-September 2026 declared separately kept their July and October 2026 windows, which have passed. For imputed income accrued in 2026, filing runs 1 April to 31 December 2027 and direct debit 1 April to 23 December 2027. Our advice for this season: file before 23 December and you keep every option.
Paying by transfer from a foreign bank
AEAT has accepted transfers from abroad since June 2022, from accounts at banks that are not collaborating entities. AEAT's instructions describe two routes. With electronic access, file online and choose "reconocimiento de deuda y pago por transferencia". Without any login, complete the Modelo 210 predeclaration form on the AEAT website in the taxpayer's name, with an NIF or the identification code the form can issue, and choose "A ingresar mediante transferencia bancaria desde el extranjero": the form then shows the destination account and the payment identifier. Either way, the identifier is valid for 30 days and goes in the transfer reference. Pay in euros to the AEAT account it indicates, and download the payment receipt from the AEAT website once the payment is validated. The payment date is the date the funds arrive in that account, not the date you send them. An international transfer can take several working days, so leave a margin before 31 December.
Can you defer or split the payment?
Yes, if paying on time is temporarily impossible. Article 65 of the General Tax Law allows deferral or instalments on request, and a Modelo 210 debt is not on the list of excluded debts. In the form, choose "reconocimiento de deuda" and then file the deferral request. Up to €50,000 of total debt, no guarantee is required (Orden HFP/311/2023). In AEAT's automated process, individuals can get up to 24 monthly instalments. Late-payment interest still accrues on the deferred amount (article 65.5). For a few hundred euros of imputed-income tax, we think it is rarely worth the paperwork. For a large rental bill, it beats paying a late surcharge.
Where Modelo 210 Desk fits
The €49 packet gives you the base, rate and amount to pay, and the direct-debit and filing windows for your tax year. You still file and pay through AEAT and keep the receipt. The packet does not choose a payment method for you and does not handle property sales, refunds or debts that AEAT has already claimed.
Related checks
FAQ
Can I pay Spanish non-resident tax with a UK or other foreign bank account?
By direct debit, only if the account is in the SEPA area, which includes the UK, and you file online. Otherwise, pay by transfer from abroad with the AEAT payment identifier, in euros, within 30 days. You can get the identifier online or, without any login, from the predeclaration form.
When is the last day to pay 2025 imputed income by direct debit?
23 December 2026. The return can still be filed and paid by another method until 31 December 2026.
Can I pay Modelo 210 by card?
Yes. AEAT's payment gateway issues the NRC by charging an account at a collaborating bank, or a credit/debit card or Bizum under secure e-commerce conditions, and the card does not have to come from a collaborating bank (AEAT, Modelo 210 payment methods, section 2.2.2, page updated 22 October 2026). You need a certificate, DNIe or Cl@ve Móvil to pay through the gateway. Without them, pay by transfer from abroad with the predeclaration.
Can I pay Modelo 210 in instalments?
Yes, on request, if paying on time is temporarily impossible. File with "reconocimiento de deuda" and request the deferral. Up to €50,000 needs no guarantee, and late-payment interest applies.
Official sources reviewed
- AEAT: Modelo y plazo de declaraciónReviewed 2026-10-27. AEAT page update: 2026-10-02. Modelo 210 scope, imputed-income deadline, and rental annual grouping deadline.
- AEAT: Nota modificaciones en plazos de presentación del modelo 210 (Orden HAC/623/2026)Reviewed 2026-10-27. AEAT page update: 2026-07-02. AEAT examples: 2026 grouped rentals in April 2027, Q3 2026 separate rentals in October 2026, 2026 imputed income from April 2027.
- AEAT: Presentación electrónica del modelo 210Reviewed 2026-10-27. AEAT page update: 2026-10-20. Official electronic filing path, access methods, validation, payment, and final signature steps.
- AEAT: Instrucciones del Modelo 210Reviewed 2026-10-27. AEAT page update: 2026-07-02. Modelo 210 form instructions, income-type codes 01, 02, and 35, predeclaration, filing, and payment routes.
- BOE: Ley 58/2003, General Tributaria (consolidated), articles 27, 65, 66, 120 and 122Reviewed 2026-10-28. Published in the BOE: 2003-12-18. Article 27: late-filing surcharges without prior request (1% + 1% per full month, 15% plus interest after 12 months, 25% reduction). Article 65: deferral and instalments. Article 66: four-year limitation. Article 120.3: rectification of a self-assessment on request. Article 122.2: complementary self-assessment when more is due.
- BOE: Orden HFP/311/2023, de 28 de marzo (BOE-A-2023-8119)Reviewed 2026-10-27. Published in the BOE: 2023-03-31. No guarantee required for deferral or instalment requests up to €50,000 of total debt, from 15 April 2023.
- AEAT: La Agencia Tributaria ofrece más plazos de pago para flexibilizar los aplazamientosReviewed 2026-10-27. AEAT page update: 2023-04-05. Automated deferrals: up to 24 monthly instalments for individuals (12 for companies), for requests from 15 April 2023.
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