How do I pay the Modelo 210 tax online?

Payment and filing for the Modelo 210 are generally simultaneous — no separate payment date is provided. For online payment, there are generally three routes. First, SEPA direct debit from a suitable IBAN account — practical usability depends on the individual bank and AEAT acceptance. Not every IBAN account is accepted by the AEAT for direct debit; a bank transfer or Spanish account may be required. Second, a bank transfer to an AEAT account quoting the reference number (NRC) — this generally works for all IBAN holders. Third, payment at a Spanish bank with a printed form — this requires physical presence. When filing through Fiscaro, the platform guides through the payment process and uses the NRC generated during the payment transaction for the filing. Payment is processed in the same step as the declaration. For refunds — for example after a property sale with a Modelo 211 retention — the AEAT processes the payment separately, outside the online payment workflow.