Norm, i'm not sure what bit you find complicated
"From 1 March 2011, it will be possible the pay tax returns by bank transfer from a foreign bank, according to the following instructions:
From the Tax Agency Internet portal www.agenciatributaria.es fill in form 210 with the corresponding information, then print the form together and its corresponding payment document with its receipt number.
When filling in the form, remember the following:
a) The party filing the tax return must be the taxpayer.
b) The name of the foreign bank from which the transfer is made, and if applicable, the bank account, must be given.
Following this, pay the amount resulting from the self-assessment by means of a bank transfer for the corresponding amount, in euros, from a foreign bank account.
c) The transfer must be sent to the Banco de España account detailed on the Tax Agency web page.
When making the transfer, the “beneficiary” of the same must be the receipt number of the payment document that was obtained when printing the tax return. This number must be followed by the words “-AEAT” (Beneficiary: 250NNNNNNNNNN-AEAT).
Likewise, the specific characters generated for the “Concepto” (item) field for each specific case and contained in the instructions returned by the printing service should be entered in this field. The code consists of the following data, written without spaces and in the order given (the number in brackets indicates the number of characters corresponding to each item in the code; numbers should be completed by zeroes to the left if necessary):
NIF (9), Modelo (3), Ejercicio (2), Anagrama (4), Periodo (2)
Where NIF is the 9 digit tax identification number assigned to the taxpayer in Spain, or if this is not available when filling in the form, the identification code issued when filling in the form, which will be valid only for that form-filing procedure. The NIF assigned in Spain, or failing that, the identification number assigned, must be used in the future when filing tax returns. Modelo (form) will always be 210. Ejercicio (fiscal year) will be the last 2 digits of the fiscal year. Anagrama is used only for natural persons (private individuals). Legal persons will enter the word "JURI".
(Example of Concepto: XXXXXXXXX21011JURI0A)
d) Once payment and the details of the transfer have been received, these are associated with the corresponding tax return by means of a receipt number."
Seems reasonably clear to me, and there's an example of a completed form on the site, that you can follow.
This message was last edited by Kathyslad on 09/10/2013.