How do I pay the tax from the Modelo 210?

There are three standard payment methods for the Modelo 210 — which one applies depends primarily on where the owner holds their bank account. The simplest option for owners with an EU bank account is SEPA direct debit. The debit authorisation is granted at the time of filing, and the AEAT debits the amount directly from the specified IBAN account. This works with accounts in Germany, France, the Netherlands, Ireland and all other SEPA member countries. The second option is a bank transfer to an AEAT account. When filing, an NRC (Número de Referencia Completo) is generated — a unique payment reference that links the transfer to the specific declaration. The owner transfers the amount to the AEAT quoting this NRC. This method works for accounts outside the SEPA area and is therefore the standard approach for British, US, Canadian, Australian and Swiss owners. The third option is cash payment at a Spanish bank. The owner prints the completed Modelo 210, visits a branch of a participating Spanish bank (such as Banco Santander, BBVA or CaixaBank) and pays the amount in person. The bank stamps the form as proof of payment. This method is less commonly used but remains available for owners without online banking access or without an IBAN account. When filing through Fiscaro, the NRC is generated automatically and payment by SEPA direct debit is processed in the same step. For owners without a SEPA-compatible account, the platform provides the transfer option with pre-populated account details. A practical note for British owners: not every UK bank account supports the AEAT direct debit — a bank transfer or Spanish account may be required. Switzerland is part of the SEPA zone, though practical usability depends on the AEAT and the individual bank. A Spanish bank account — which many property owners maintain for IBI payments or utility bills — provides a permanent solution. US, Canadian and Australian owners should note that their accounts are not SEPA-compatible. A bank transfer quoting the NRC, or payment through a Spanish account, are the reliable alternatives.