NRC for Modelo 210: paying IRNR without a Spanish bank account

What is the NRC (Complete Reference Number)?

The NRC is a 22-character alphanumeric code the AEAT generates when a tax payment is confirmed. It proves the payment was made correctly and links the amount, tax form and declarant's NIF.

For non-residents without a Spanish bank account, the NRC is the standard way to pay Modelo 210. It is obtained after bank transfer to the AEAT account or through authorised collaborating entities.

When do you need an NRC for Modelo 210?

You need an NRC when paying Modelo 210 without direct debit to a Spanish bank account. It is the standard method for non-resident owners abroad.

• Annual imputed income payment: Modelo 210 self-assessment with tax due.
• Annual rental payment: IRNR after deductions (EU/EEA residents).
• Sale top-up payment: if 3% withheld via Modelo 211 is less than actual tax.
• Supplementary filings: late or amended returns with outstanding tax.
• No NRC needed if the return is for refund (zero or negative amount due).

How to obtain the NRC from abroad

Obtain the NRC through the AEAT tax debt payment service or collaborating banks. You need exact self-assessment details before paying.

• Access AEAT payment service or an international collaborating bank.
• Enter NIF/NIE, model 210, tax year, period and exact tax amount.
• Make the transfer or card payment as instructed.
• Receive the 22-character NRC: keep it before filing Modelo 210.
• The NRC expires if you change amount or details: generate a new one.

How to use the NRC in Modelo 210

When filing Modelo 210, enter the NRC in the payment box if already paid, or generate it after calculating the tax. SpainTaxForm handles both flows automatically.

• Payment box: enter the 22-character NRC if payment is already made.
• Verify the paid amount matches the Modelo 210 tax exactly.
• Keep the filing PDF and bank payment receipt.
• Invalid NRC causes AEAT rejection: check NIF, amount and period.