How Non-Resident Property Owners Pay Spanish Tax: Bank Transfer, Direct Debit and the AEAT Electronic Filing System (2026)

A non-resident property owner in Spain has three ways to pay the tax they owe: deposit the amount at a Spanish collaborating bank, authorise a direct debit from a bank account, or send a bank transfer from abroad to an AEAT transfer account. The Agencia Tributaria (AEAT) runs all three routes through its electronic office, and since February 2024 the direct debit option has extended to SEPA-zone accounts, so a foreign owner no longer needs a Spanish bank account to pay. Order HAC/623/2026, published 23 June 2026, has now shifted the imputed income filing window from 1 January to 1 April starting with the 2026 tax year, alongside a new deductible-expense annex for rental income and new form fields. This guide sets out each payment method, the electronic filing system behind them, the 2026 deadline changes, and the practical traps that catch non-resident owners.

What are the three payment methods for Modelo 210?

The AEAT’s Modelo 210 payment system, governed by Order EHA/3316/2010 as modified by Order HFP/915/2021 and now Order HAC/623/2026, offers three routes for a self-assessment with a result to pay. Each has a different eligibility profile, timeline and confirmation mechanism.

Payment method	Eligibility	How it works	Confirmation	Key limitation
Deposit at a Spanish collaborating bank	Any taxpayer with access to a Spanish bank branch or its online banking	Pay in person or online at a collaborating entity and obtain an NRC (Numero de Referencia Completo)	NRC code generated by the bank	Requires a Spanish bank relationship; the NRC must be entered into the electronic filing
Direct debit	Taxpayer with a Spanish or SEPA-zone account (since 1 Feb 2024)	Authorise AEAT to debit the account on the filing date	Submission receipt confirms domiciliation	Not available for capital gains from real estate transfers (income type 28)
Bank transfer from abroad	Any taxpayer with a foreign bank account	Submit electronically choosing “acknowledgement of debt and payment by transfer”, then send the transfer to the AEAT transfer account with the Payment Identifier in the concept field	Proof of payment available from the electronic office once the collaborating entity confirms receipt	Payment Identifier expires after 30 calendar days; transfer must be in euros

The deposit route is the most straightforward if you have a Spanish bank account or a relationship with a collaborating entity. You contact the bank, make the payment, and receive an NRC. You then enter that NRC when you submit the self-assessment through the AEAT electronic office. The AEAT payment gateway can also generate an NRC directly, accepting charge to a collaborating-entity account, credit or debit card, or Bizum under secure e-commerce conditions.

Direct debit lets AEAT pull the payment from your account on the filing date. Since 1 February 2024, this option extends beyond Spanish collaborating banks to non-collaborating entities in the SEPA zone, which covers 36 countries: the 27 EU member states plus Iceland, Liechtenstein, Norway, Andorra, Monaco, San Marino, Switzerland, the United Kingdom and Vatican City State. The account must be owned by the taxpayer, the representative or the jointly liable party, not by a third party.

The transfer route is the fallback for owners whose bank sits outside the SEPA zone or who prefer not to use direct debit. You submit the self-assessment electronically, choosing “acknowledgement of debt and payment by transfer”. The system generates a Payment Identifier valid for 30 calendar days and shows you the IBAN of the AEAT transfer account. You then send the transfer from your bank, placing the Payment Identifier in the concept field exclusively. If the identifier is missing, incomplete, expired, or the transfer is not in euros, AEAT returns it to the sender, who bears the resulting bank charges.

What did Order HAC/623/2026 change for Modelo 210 filing?

Order HAC/623/2026 of 12 June 2026 (BOE 23 June 2026, BOE-A-2026-13573) introduced significant changes to both the form content and the filing deadlines for Modelo 210, affecting imputed income and rental income in particular. The changes apply to self-assessments filed from 1 January 2027 onwards, regardless of the accrual date.

The most significant deadline change concerns imputed income from urban properties (income type 02). The filing window moves from 1 January to 31 December of the year following the tax year to 1 April to 31 December of the following year. This means 2026 imputed income is filed from 1 April to 31 December 2027, not from 1 January. The 2025 imputed income filing window (1 January to 31 December 2026) is unaffected. Direct debit for imputed income correspondingly moves to 1 April to 23 December of the following year.

For rental income declared under the annual grouping regime (income types 01 or 35, accruals from 2024 onwards), the filing deadline moves from 1 to 20 January to 1 to 20 April of the following year. This new deadline applies to 2026 accruals when filed grouped. Direct debit for grouped rental income runs from 1 to 15 April of the following year.

For rental income declared separately (not grouped), the new 1-20 April deadline applies only to accruals falling in the last quarter of 2026 (October, November, December). Accruals from the first three quarters of 2026 keep their existing quarterly deadlines (the first 20 days of July and October 2026). From 2027 onwards, all separate quarterly rental filings also shift to the 1-20 April annual deadline.

The order also introduced several form content changes. A new annex for the breakdown of deductible expenses for rented or sublet properties is now required when claiming expenses against rental income. Two new form fields were created: “Numero de dias” (number of days the property was at the taxpayer’s disposal or rented) and “Cuota participacion” (the ownership percentage). A new cadastral reference indicator box distinguishes properties with a cadastral reference from those without. These content changes apply to all Modelo 210 self-assessments filed from 1 January 2027, regardless of accrual date.

Filing type	Old deadline	New deadline (from 2026 accruals)	First affected filing
Imputed income (type 02)	1 Jan to 31 Dec following year	1 Apr to 31 Dec following year	2026 income, filed 2027
Rental income, annual grouped (types 01, 35)	1 to 20 Jan following year	1 to 20 Apr following year	2026 income, filed 2027
Rental income, separate (Q1-Q3 2026)	First 20 days of Jul/Oct	Unchanged	Not affected
Rental income, separate (Q4 2026)	First 20 days of Jan 2027	1 to 20 Apr 2027	2026 Q4 income
Capital gains (type 28)	3 months after 1-month post-sale period	Unchanged	Not affected

How does the AEAT electronic filing system work?

Modelo 210 is filed through the AEAT electronic office (sede.agenciatributaria.gob.es). The system accepts four forms of electronic identification, each suited to a different taxpayer profile.

An electronic certificate is the strongest form of identification. It is a digital certificate issued by a Spanish certification authority (such as the FNMT or the Catalan consortium) installed in your browser or on a cryptographic card. A fiscal representative in Spain typically holds one and can file on your behalf as a “social collaborator”, using their own certificate to submit your self-assessment.

The Cl@ve system is the government’s identification platform for individuals who do not have an electronic certificate. You register either by requesting an invitation letter sent by post to your tax address, then completing registration with the Secure Verification Code (CSV) on the letter, or by video identification through the Cl@ve mobile app. Once registered, you generate a one-time Cl@ve PIN for each filing session. This route is available to natural persons only, not companies.

The eIDAS system allows EU citizens to authenticate on the AEAT electronic office using their national electronic identity from their country of origin. This cross-border identification route, established under the EU eIDAS regulation, is particularly useful for non-resident EU property owners who already hold an electronic ID in their home country and do not want to obtain a Spanish certificate or register for Cl@ve. The AEAT electronic office page for eIDAS access was updated in October 2025 and remains the current route for EU-citizen authentication.

A social collaborator is a person or entity authorised to file declarations on behalf of third parties. This includes fiscal representatives, tax advisors and gestores who hold an electronic certificate and have been empowered through a power of attorney registered with AEAT. For non-resident owners who find the electronic filing system difficult to navigate, routing payment through a representative is often the most practical path, as the representative’s certificate handles the authentication and the filing mechanics.

Paper filing remains available as a fallback, but it is not the default. You complete a “pre-declaration” form on the electronic office, generate a PDF, print it, sign it, and submit it in person or by certified mail to the National Tax Management Office in Madrid (C/ Lerida 32-34, 28020). The paper route is slower, requires manual handling, and still involves the same payment methods (deposit, transfer) described above.

Can I pay Spanish tax by direct debit from a foreign bank account?

Yes, if your bank is in the SEPA zone. Since 1 February 2024, AEAT accepts direct debit from accounts opened in non-collaborating entities of the SEPA zone, not just Spanish collaborating banks. The 36-country SEPA zone includes all EU member states, the United Kingdom, Switzerland, Norway, Iceland, Liechtenstein, Andorra, Monaco, San Marino and Vatican City State.

The direct debit process works as follows. When you file Modelo 210 electronically, you select direct debit as the payment method and enter your IBAN. The AEAT system debits the account on the filing date. The submission receipt confirms the domiciliation. From 30 November 2021, AEAT also allows a split in the direct debit account, so multiple accounts can share the payment. Even when the self-assessment is transmitted by a social collaborator, the account designated for the direct debit must be owned by the taxpayer, the representative or the jointly liable party.

There are two important exceptions. First, direct debit is not available for self-assessments corresponding to capital gains from real estate transfers (income type 28). If you sold a Spanish property and owe CGT, you must pay by NRC (through a collaborating bank or the AEAT payment gateway) or by bank transfer from abroad. Second, the account must be owned by the taxpayer, the representative or the jointly liable party. A third-party account, even within the SEPA zone, will be rejected.

The filing windows for direct debit vary by income type and have been updated by Order HAC/623/2026. For imputed income from urban properties (income type 02), the direct debit window runs from 1 April to 23 December of the year following the tax year, starting with 2026 accruals. For rental income filed under the annual grouping regime (accruals from 2024), the window is 1 to 15 April of the following year. For other income types, the general windows are 1 to 15 April, July, October and January.

Can I pay by card or Bizum through the AEAT gateway?

Yes. The AEAT payment gateway offers an alternative to the traditional deposit route that does not require a relationship with a collaborating bank. When filing Modelo 210 electronically, you can obtain an NRC through the gateway using a credit or debit card or a Bizum payment, both under secure e-commerce conditions.

The card payment route works through the gateway’s “Pay self-assessments” option. You select the model, enter your identification and financial data, choose “Pay by card”, and complete the transaction through your bank’s secure e-commerce interface. The gateway generates a 22-character NRC as proof of payment, which you then use to complete the filing submission.

The Bizum route requires a phone number registered with the Bizum service. After selecting “Pay by Bizum” and entering your phone number, you have four minutes to authorise the payment through your bank’s mobile app. Once authorised, the NRC is generated. If you need to retrieve the NRC later, the AEAT electronic office provides a “Check previous payments” option that does not require identification, or a “My payments” option accessible with Cl@ve, certificate or eIDAS that shows all payments made by the identified taxpayer.

This route is available for all self-assessment types that require an NRC, including capital gains from real estate transfers where direct debit is not an option. The gateway does not require the card or Bizum account to be linked to a Spanish collaborating entity.

How does bank transfer from abroad work?

The bank transfer route is designed for taxpayers whose accounts are outside the SEPA zone or who prefer not to use direct debit. It has been available for accrual years 2019 and later, and the procedure was updated on 1 June 2022 to route transfers through an AEAT-owned account at a collaborating entity rather than the previous Bank of Spain account.

The process has five steps. First, you submit the self-assessment electronically through the AEAT electronic office, selecting “acknowledgement of debt and payment by transfer” as the payment method. Second, the system displays the IBAN of the AEAT transfer account and generates a Payment Identifier with a validity period of 30 calendar days. Third, you complete the IBAN (and BIC or SWIFT if required) of your source account. Fourth, you send the transfer from your bank to the AEAT account, placing the Payment Identifier in the transfer concept field exclusively, with no other text. Fifth, once the collaborating entity confirms receipt and validates the transfer data, you can download proof of payment from the electronic office.

The transfer must be in euros. If the payment is made in any other currency, it is returned to the sender. The source account cannot be an account opened in a collaborating entity of the AEAT, because those entities use the deposit route instead. For tax purposes, the payment date is the date the funds enter the AEAT restricted account, provided the transfer data has been validated, not the date you initiated the transfer.

The most common failure is putting additional text in the concept field alongside the Payment Identifier. AEAT’s instructions state that the concept field must contain “only and exclusively” the Payment Identifier. If it contains anything else, the transfer may be returned without producing any liberating effect before the AEAT, meaning your tax remains unpaid even though you sent the money.

What is the NRC and when do I need it?

The NRC (Numero de Referencia Completo, or Complete Reference Number) is a 22-character code generated by a collaborating bank or the AEAT payment gateway to identify a tax payment. You need it whenever you pay by deposit at a Spanish collaborating bank or through the card/Bizum gateway rather than by direct debit or transfer.

There are two ways to obtain an NRC. The traditional route is to contact a collaborating bank (in person at a branch or through its online banking), make the payment, and receive the NRC from the bank. The newer route is through the AEAT payment gateway, which can generate an NRC by charging a collaborating-entity account, accepting a credit or debit card payment, or processing a Bizum payment under secure e-commerce conditions.

Once you have the NRC, you enter it into the Modelo 210 electronic filing form. The AEAT system uses the NRC to match your payment to your self-assessment. Without a valid NRC, the submission is not considered paid, even if the bank has collected the funds. If the payment is made by card or Bizum through the gateway, the financial institution does not provide a separate NRC; the gateway generates it directly.

The NRC route is the fastest way to confirm payment, because the bank or gateway generates the code immediately and the electronic filing confirms it in real time. For non-resident owners with a Spanish bank account or a relationship with a collaborating entity, this is usually the simplest method.

What identification do I need to file electronically?

The AEAT electronic office requires one of four identification methods to submit Modelo 210. Each has a different setup process and a different level of access.

Method	Who uses it	How to get it	What it allows
Electronic certificate	Taxpayers, representatives, social collaborators	Apply through a Spanish certification authority (FNMT, Catalan consortium); requires in-person or video verification	Full filing and payment access; the strongest form of identification
Cl@ve PIN	Individual taxpayers without an electronic certificate	Register online via invitation letter (post) with CSV, or via Cl@ve app video identification; generate a one-time PIN per session	Electronic filing for natural persons; cannot be used by companies
eIDAS	EU citizens with a national electronic ID	Use your home country’s eID node to authenticate on the AEAT electronic office; no Spanish registration required	Cross-border electronic identification for EU citizens
Social collaborator certificate	Fiscal representatives, tax advisors, gestores	The representative holds their own electronic certificate and a registered power of attorney	Filing on behalf of the taxpayer using the representative’s certificate

For a non-resident property owner, the practical question is whether to register for Cl@ve, use eIDAS if an EU citizen, or route filing through a fiscal representative. Cl@ve registration from abroad requires either receiving an invitation letter at a tax address (which may be your Spanish property address or a representative’s address) or completing video identification through the Cl@ve app, which has language and technical requirements that can be difficult from outside Spain.

The eIDAS route is the simplest for EU citizens who already hold an electronic ID in their home country. It avoids the need for a Spanish certificate or Cl@ve registration, though it may not support all filing operations that a full electronic certificate does.

A fiscal representative with an electronic certificate can file on your behalf as a social collaborator, handling both the submission and the payment mechanics. This is the route most non-resident owners take, particularly those outside the EU where a fiscal representative is mandatory under Article 10 of the Non-Resident Income Tax Law (RDL 5/2004). The representative’s certificate authenticates the filing, and the representative can arrange payment through their own Spanish bank account (later invoiced to you) or through any of the three payment methods described above.

What are the deadlines and late payment consequences?

The filing deadline depends on the income type, and Order HAC/623/2026 has changed two of the key windows. For imputed income from urban properties (the empty-home tax), the deadline is now 1 April to 31 December of the year following the tax year, starting with 2026 accruals. For rental income filed under the annual grouping regime, the deadline is 1 to 20 April of the following year. For capital gains from real estate transfers, the seller must file Modelo 210 within three months of the sale date, after the buyer has retained 3% and paid it via Modelo 211 within one month.

Late payment carries surcharges under Article 27 of the General Tax Law (Ley 58/2003). A voluntary late payment before AEAT issues a demand incurs a 1% surcharge per month of delay, up to 12 months. After that, the surcharge rises to 15% plus interest. Once AEAT issues a demand, the recargo de apremio (enforcement surcharge) applies: 5% if paid within the enforcement period, 10% if the reduced period is missed, and 20% with interest if the ordinary enforcement period expires. A 25% reduction on the surcharge is available for voluntary late filing with payment before the enforcement period.

The demora interest rate for 2026, set as the legal interest of money plus 25% under Article 26.6 of Ley 58/2003, is 4.0625% per annum (simple, not compound). The legal interest of money for 2026 remains at 3.25%, as confirmed by the Banco de Espana’s official table. The demora interest applies to late payments after the voluntary period and to deferred or instalment debt balances.

AEAT cross-references utility, telecom, bank and holiday rental platform data to identify non-filing non-resident owners. The risk of detection is not theoretical: the agency has systematic access to Land Registry data, notarial transaction records and community of owners information that flags properties with no corresponding tax filings. The 2026 changes to Modelo 210 form content, including the new days-available and ownership-percentage fields, are explicitly designed to improve AEAT’s ability to cross-check imputed income declarations against property records.

Which payment method should I choose?

The right method depends on where your bank account is, what type of tax you are paying, and whether you file yourself or through a representative.

If you have a Spanish bank account, the deposit route with an NRC is the fastest and simplest. You pay at the bank or through its online platform, receive the NRC, and enter it into the electronic filing. Payment is confirmed in real time. The card or Bizum gateway offers the same speed without requiring a Spanish bank relationship.

If you are in the SEPA zone but do not have a Spanish account, direct debit is the most convenient option for imputed income and rental income. You file electronically, enter your SEPA IBAN, and AEAT debits the account on the filing date. This route does not work for capital gains from property sales, which require the NRC or transfer route.

If your bank is outside the SEPA zone, the bank transfer route is your primary option. You file electronically, obtain the Payment Identifier, and send the transfer with the identifier in the concept field. Allow time for the transfer to arrive and be validated within the 30-day validity window.

If you have a fiscal representative, they can handle the entire process: filing with their electronic certificate and paying through their Spanish account or the AEAT payment gateway. This is the most common route for non-EU owners, for whom a representative is mandatory, and it removes the need to navigate the electronic filing system yourself.

For owners registering with AEAT for the first time, the non-resident tax registration process covers NIF assignment, census registration and the first Modelo 210. The 2026 filing deadline changes are detailed in the property tax calendar, which maps every deadline by tax type. For the broader tax framework, the IRNR guide explains how the non-resident income tax regime works. The annual property holding taxes guide sets out which taxes apply each year. If you are deciding whether to appoint a representative, the fiscal representative guide explains who needs one and what they do. For the digital filing mechanics in more detail, the AEAT digital filing guide covers the certificate, Cl@ve and eIDAS routes.

This guide is general information, not legal or tax advice. Rules change and individual circumstances differ. Verify current requirements with an independent lawyer (abogado) or tax advisor (gestor or asesor fiscal) before acting.