Paying Spanish tax from another country

Key rules

• Foreign transfer: Without a Spanish account, generate the form on the AEAT site and pay using the account details and reference it gives you.
• Rental deadlines: Quarterly rental returns are due in the first 20 days of April, July and October, and from 1 to 20 January for the previous quarter.
• Proof of payment: Download and keep the receipt with its NRC, a 22-character code from the bank that took the payment, after every payment.

The three ways to pay

Most non-residents pay Modelo 210, the non-resident income tax return, in one of three ways: a transfer from a foreign bank, a charge to a Spanish bank account, or a card. Modelo 210 accepts all three. A debt that the tax office has notified to you, such as an assessment or a fine, is paid with a carta de pago, a payment letter with a reference number.

Paying by international transfer

Fill in your Modelo 210 on the AEAT website first. The site then generates a payment document with the AEAT's Spanish account details (IBAN and BIC) and the reference number to quote.

• Copy the beneficiary details from the current form. Do not reuse details from an old payment.
• Quote the reference exactly.
• You pay your own bank's fees. Send the transfer early enough to arrive within the deadline, not just to leave your account by then.

Paying by direct debit

Direct debit needs an account with a Spanish IBAN. Send the order 5 days before the end of the filing period, not on the last day.

Paying by card

Many forms, including Modelo 210, can be paid online by card through the AEAT payment gateway. Check that your form offers card payment before you plan around it.

Paying a carta de pago

You get the carta de pago with the notice itself, from the AEAT online office, or at an AEAT office. Pay it before the deadline printed on it.

Deadlines

Pay by the deadline for your type of income. For Modelo 210:

• Rental income: quarterly returns are due in the first 20 days of April, July and October, and from 1 to 20 January for the previous quarter.
• Imputed income from a second home: the annual return is due by 31 December of the following year.
• Selling a property: 3 months from the sale.
• Other income: check the Modelo 210 instructions for the deadline that applies to that income.

Other forms have other deadlines, so check the specific form.

Keep your proof of payment

After paying, you get a payment receipt (justificante de pago).

• Paying by direct debit, by card or through a bank's online banking produces the receipt online.
• Paying in a bank branch, the bank stamps or validates your payment slip, which serves as your proof.
• You can download the receipt from the AEAT online office, from the payment confirmation screen or from the sections for your cases and your filed returns.

Save a copy as a PDF and keep it.