- NRC (Número de Referencia Completo) is a 22-character code that confirms a payment. A return with an amount to pay where domiciliación (direct debit on request) has not been chosen is accepted only with an NRC [1].
- For autoliquidaciones (returns you calculate yourself), the AEAT website offers account debit, card or Bizum, bank transfer and domiciliación. Account debit requires Cl@ve, a certificate, DNIe or eIDAS, and an account with one of the AEAT’s partner banks [2][3].
- You can pay by card or Bizum without identifying yourself, but only for some forms, for example 303 and Renta [1]. For documents with a carta de pago (liquidaciones, deudas), card or Bizum also work without identification [4].
- A bank transfer is the option for people without an account at a partner bank, and it accepts foreign banks too. The payment counts as made on the day the AEAT receives the money, provided this is within the deadline [3].
- A payment cannot be cancelled online, so check the amount and the form before you press “Firmar y Enviar” [1][2].
What is the NRC and why do you need it?
The NRC (Número de Referencia Completo) is a 22-character code that the AEAT assigns to a specific payment. Returns and autoliquidaciones with an amount to pay for which domiciliación bancaria has not been chosen need this code to be accepted [1].
You can get an NRC on the payment gateway of the sede electrónica: by account debit, by card or via Bizum. Alternatively, go to a branch of a partner bank or use its online banking and give the form, year, period, the filer’s NIF, surname and the exact amount [2]. If you pay through the bank, the NRC is issued by the bank, not by the AEAT.
What are the ways to pay a tax online?
For autoliquidaciones the AEAT describes four routes. Which one suits you depends on your bank and how you prove your identity.
| Method | What you need | Restrictions |
|---|---|---|
| Account debit (cargo en cuenta) | Cl@ve, certificate, DNIe or eIDAS; IBAN of an account at an AEAT partner bank [2] | Joint accounts not supported; payment cannot be cancelled online [2] |
| Card or Bizum | No identification needed; Bizum requires a phone linked to Bizum [1] | For now only some forms, for example 303 and Renta; you have 4 minutes to confirm in Bizum [1] |
| Bank transfer (transferencia) | The first 8 characters of your account’s IBAN; the AEAT’s bank details are given after filing [3] | Only for people without an account at an AEAT partner bank; foreign banks accepted [3] |
| Domiciliación | Chosen in the return itself | Windows and deadlines depend on the form; check them in the form’s instructions |
The list of AEAT partner banks for account debit and for card payments is published on the sede itself via the link “Ver Entidades adheridas a este servicio” [2].
How do you pay the tax step by step?
The steps for account debit and for card or Bizum are almost the same [1][2].
- Prepare the return with a result “to pay”, so you know the exact amount.
- On the sede electrónica, open “Pagar, aplazar y consultar”, then “Pagar autoliquidaciones”, and choose “Pago mediante cargo en cuenta” or “Pago con tarjeta o Bizum”. You can also press the “Realizar pago (Obtener NRC)” button directly in the return form.
- Choose the form and enter the identification and payment details. For account debit, give your IBAN.
- Check the summary, tick “Conforme” and press “Firmar y Enviar”.
- For a card, enter its details and follow your bank’s instructions; for Bizum, confirm the payment in your bank’s app within 4 minutes.
- Copy the NRC. The “Justificante de Pago” button gives you a PDF receipt; the “Realizar Declaración” button takes you back to the return with the NRC already obtained.
What if the NRC doesn't arrive or the payment gets “stuck”?
If the money has been taken but no NRC appears on screen, open the payment gateway again: the AEAT shows a “Recuperación de NRC” button, and it does not create a second charge [2]. If the button does not appear, check the payment under “Consultar deudas”, option “Consulta pagos anteriores y Anulación Nrcs”: you enter the same details as when paying [2].
For card and Bizum payments there is a separate check without identification: “Consulta de un pago anterior realizado con tarjeta o Bizum”. “Mis pagos” shows all your payments with PDF receipts, but to log in there you need Cl@ve Móvil, a certificate, DNIe or eIDAS [1]. When you pay by card, the bank does not issue an NRC [1].
How do you pay for someone else or from abroad?
There are two ways to pay for someone else. If you pay from your own account, the certificate holder and the account holder must be the same person, and you enter the taxpayer’s NIF in the payment [5]. If the debit comes from the taxpayer’s own account, they must first grant you the apoderamiento “PAGOAPODECCC - Pago mediante cargo en cuenta” [2][5].
For payments from abroad, the option is a bank transfer: in the form you choose payment by transfer and enter the first 8 characters of the sending account’s IBAN, and after filing the AEAT shows the IBAN, BIC/SWIFT, amount, concepto and the latest date by which the money must arrive [3]. For modelo 210 the AEAT explicitly describes the option “Reconocimiento de deuda y pago mediante transferencia” from a foreign account [6]. Whether this is the right approach in your case depends on the form and the bank; check with a gestor. To log in to your personal area you will need identification: the steps are described in how to get Cl@ve and what the sede electrónica is. Help with documents and filing: “Documents” service.
How does paying the AEAT differ from paying the Agència Tributària de Catalunya?
Taxes handled by the Catalan agency, for example ITP on modelo 600, have their own online area and payment methods: the payment is made from the form on the ATC website, where you can also log in with IdCat Mòbil [7]. The AEAT payment gateway does not apply to them. Who is responsible for which taxes is explained in AEAT and ATC: what is the difference.
Frequently asked questions
Can you pay a tax in Spain by card?
Do you need Cl@ve to pay a tax online?
What is an NRC and where do you find it?
Can you pay a tax from a foreign bank account?
Can you cancel an online payment?
Can you pay a tax on behalf of someone else?
Official sources
- AEAT · Pago de autoliquidaciones con tarjeta o Bizum ↗
- AEAT · Pago de autoliquidaciones mediante cargo en cuenta. Obtención de un NRC ↗
- AEAT · Pago de autoliquidaciones mediante transferencia bancaria ↗
- AEAT · Pago de liquidaciones y deudas mediante tarjeta o Bizum ↗
- AEAT · Pago de autoliquidaciones en nombre de terceros ↗
- AEAT · Formas de presentación del modelo 210 ↗
- ATC · Declarar transmisiones patrimoniales onerosas con el modelo 600 ↗
Sources reviewed on 02.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 21.10.2026.
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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.