Can I pay the Modelo 210 by SEPA direct debit?

Yes — provided the bank account is in the SEPA area and has an IBAN. SEPA direct debit is the simplest payment method for the Modelo 210. The debit authorisation is granted as part of the filing process — the owner provides their IBAN and the AEAT debits the amount directly. This works with accounts in Germany, Austria, France, the Netherlands, Spain and all other SEPA countries. For EU-based owners, this is the standard method. When filing through Fiscaro, the SEPA direct debit is processed in the same step as the declaration — the platform generates the NRC and initiates the debit. For British owners, the situation changed after Brexit. Not every UK bank account supports the AEAT direct debit — a bank transfer or Spanish account may be required. Owners who are unsure should check with their bank. Switzerland is part of the SEPA zone, though practical usability depends on the AEAT and the individual bank. When in doubt, a bank transfer is the reliable route. US, Canadian and Australian accounts are not SEPA-compatible. Owners from these countries pay by bank transfer or through a Spanish account. A practical point: many non-residents maintain a Spanish bank account for IBI payments, utility bills or property management. This account is ideal for the Modelo 210 SEPA direct debit and avoids any uncertainty about whether the home-country account supports SEPA. Owners without a Spanish account who prefer not to open one can use any IBAN account in the SEPA area — a German, Austrian, Dutch or Irish account works without difficulty.