Spanish VAT payments
All payments in Spain need to be done from a Spanish bank account. It is not possible to pay your VAT from a foreign account. These payments must be done from one of the authorized banks in Spain (most retail banks are included). The list of authorised banks is published by the tax authorities.
When requesting the payment, you must provide the VAT number, name, period, form submitted, and amount paid to the bank. Once the payment is made, the bank will issue the so called "NRC code" which you need to enter in the VAT return before submitting it. This is, it is not possible to submit Spanish returns without having made the corresponding VAT payment.
The bank account can be on the name of any other person. Only in case the payment is made through the website of the Spanish tax authorities, the bank account must be on the name of the tax payer or its fiscal representative.
All bank charges should be borne by the taxpayer.
There is no need to provide a bank account number when requesting the payment. The Spanish bank will make the payment to the tax authorities according to their standard process for these payments.