Reviewed October 27, 2026
Modelo 210 without a digital certificate: Cl@ve, a representative or paper
Yes, you can file Modelo 210 without a digital certificate. AEAT accepts Cl@ve and eIDAS logins, a filing by an authorised representative, and a paper predeclaration printed from its own form. Our ranking for an owner living abroad: first, eIDAS if your national eID works with it; then the predeclaration paid by transfer from abroad, which needs no login and no trip to Spain; then a representative. Cl@ve is worth it if you will file every year: the invitation letter goes to the tax address AEAT has on record, which can be abroad if it is current, while video registration is currently reserved for Spanish citizens with a DNI.
At a glance
- - Online without a certificate: Cl@ve or eIDAS (AEAT, page updated 20 October 2026).
- - Paper: print the predeclaration from the AEAT form. With tax to pay, it is filed and paid at a collaborating entity in Spain. Refund or zero-tax returns go to the AEAT office in person or by registered post.
- - Representative: a gestor registered as a colaborador social, or a person you authorise (apoderamiento), files with their own certificate.
- - Without electronic access you lose direct debit, which is online only. Payment by transfer from abroad remains open through the predeclaration option "A ingresar mediante transferencia bancaria desde el extranjero".
Ways to file Modelo 210 without your own certificate
| Route | Works from abroad? | What it takes | Our verdict |
|---|---|---|---|
| eIDAS (your national eID) | Yes | A national electronic identity from an EU country that works with the eIDAS login | First choice if you have it: online filing and direct debit, no Spanish paperwork |
| Paper predeclaration | Yes, if you pay by transfer from abroad | Complete the AEAT predeclaration form and either choose "A ingresar mediante transferencia bancaria desde el extranjero" and pay by transfer, or print it and pay at a collaborating bank in Spain | Best one-off route without a login |
| Representative or gestor | Yes | A colaborador social, or a power of attorney granted at an AEAT office; they file with their certificate | Simplest, but you pay for it |
| Cl@ve | Yes, if AEAT has your current address | NIE plus an invitation letter posted to the tax address AEAT has on record (it can be abroad, but it must be current), or registration in person at an AEAT office with your passport | Only if you will file every year |
The paper route, step by step
AEAT's Modelo 210 instructions keep a paper option: you complete the form on the AEAT website and print the predeclaration. If you have no NIF, the form offers a button to obtain an identification code, which shows that the predeclaration does not depend on an electronic identity. With tax to pay, you present the copy for the bank and pay at any collaborating entity in Spain. With a refund or zero tax, you present it in person or by registered post to the competent AEAT office. If you have an identification code and no representative or Spanish address on file, AEAT's National Tax Management Office in Madrid is competent.
Why Cl@ve is harder than it looks for non-residents
Cl@ve registration by invitation letter sends a code by post to the tax address AEAT holds for you, and the code expires after 60 days. That address can be abroad: what matters is that AEAT holds your current one. Many non-residents registered an old or Spanish address when they bought, so update it before requesting the letter. Registration by video in the Cl@ve app is, according to AEAT on 20 October 2026, temporarily limited to Spanish citizens with a valid DNI. That leaves registration in person at an AEAT office with your passport. It works, but it is only worth it if you file every year.
What you lose without electronic access
Direct debit is an online option, so it is gone. Payment by transfer from abroad is not: AEAT's instructions let you complete the predeclaration form, choose "A ingresar mediante transferencia bancaria desde el extranjero" and receive the destination account and a payment identifier valid for 30 days, without logging in. The predeclaration itself is not posted to AEAT; supporting documents, if any, go to the Oficina Nacional de Gestión Tributaria in Madrid. The authenticated online route to the same transfer ("reconocimiento de deuda y pago por transferencia") is a different path that needs Cl@ve, a certificate or eIDAS.
Where Modelo 210 Desk fits
Whatever route you choose, the figures are the same. The €49 packet gives you the taxable base, rate, tax and filing window to copy into the AEAT form or the paper predeclaration. It does not file for you and is not a representative.
Related checks
FAQ
Can I present Modelo 210 on paper?
Yes. Print the predeclaration generated by the AEAT form. With tax to pay, present and pay it at a collaborating bank in Spain; with a refund or zero tax, at the AEAT office or by registered post.
Can a non-resident get Cl@ve?
Yes, with an NIE. The invitation letter goes to the tax address AEAT has on record, which can be abroad if you have kept it current. Video registration is currently only for Spanish citizens with a DNI. Registration in person at an AEAT office remains possible.
Can someone else file Modelo 210 for me?
Yes. A colaborador social, such as a gestor, or a person holding a power of attorney granted at an AEAT office files with their own certificate. Spouses filing jointly can use a specific authorisation form.
Official sources reviewed
- 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.
- AEAT: Cómo solicitar la carta invitación para registrarse en Cl@veReviewed 2026-10-27. AEAT page update: 2026-02-13. The Cl@ve invitation letter is posted to the tax address AEAT holds; its code expires after 60 days; NIE holders give the document support number.
- AEAT: Registro en Cl@ve por videoidentificación en la APPReviewed 2026-10-27. AEAT page update: 2026-10-20. Video registration in the Cl@ve app is temporarily limited to Spanish citizens with a valid DNI.
Prepare the packet
The calculator blocks unsupported cases before checkout and keeps the AEAT filing path visible.
Open calculator