The difficulty in paying the patrimonio comes if you are not in Spain at the relevant time. In the UK you can pay at 2 banks – both in London, and you have to attend personally. For reasons best known to themselves, the Tax Authorities will not accept payment from non-residents by cheque, credit card or Direct Debit on a Spanish Bank Account. Even the payment at a Spanish bank has to be made in cash (or cheque “al Portador”). I have complained to Brussels about this, but so far without success.