When does the tax from the Modelo 210 have to be paid?

Payment is made simultaneously with filing — there is no separate payment date. For the Modelo 210, declaration and payment are a single transaction. Filing the return and paying the tax happen in the same step. There is no facility to file the return on time and defer payment to a later date. The tax is due at the moment of filing — not afterwards. This distinguishes the Modelo 210 from some tax systems where filing and payment are separate processes with different deadlines. In Spain, the two are linked: the AEAT will not accept the declaration without a simultaneous payment instruction. The standard payment methods are: SEPA direct debit from an IBAN account within the SEPA area, bank transfer to an AEAT account quoting the reference number (NRC), or cash payment at a Spanish bank with the printed Modelo 210 form. For owners without an EU bank account — such as British owners post-Brexit or Swiss owners — a bank transfer to the AEAT account or payment through a Spanish bank account is the usual route. When filing through Fiscaro, payment is processed automatically in the same step: the platform generates the NRC (Número de Referencia Completo) and routes the payment directly to the AEAT. The one exception to the simultaneity principle concerns refunds. An owner who files a Modelo 210 after a property sale to reclaim the 3% retention withheld by the buyer under the Modelo 211 procedure submits the declaration — the refund from the AEAT is then processed separately, with a turnaround time that can range from several months to well over a year depending on the case. Instalment payments (aplazamiento) are theoretically available but must be applied for at the AEAT and are rarely used for the typically modest amounts involved in IRNR declarations.