Required to submit form 379

Payment service providers whose home or host Member State is the Kingdom of Spain are required to submit the information declaration on cross-border payments when they provide more than 25 cross-border payment services to the same beneficiary in a calendar quarter.

However, the payment service provider acting on behalf of the payer shall not report payments where at least one of the payment service providers acting on behalf of the payee is located in another Member State. These payments, although they do not have to be declared in Form 379, must be computed for the purposes of calculating the number of payment services provided to the same beneficiary within each quarter.

Furthermore, Law 37/1992, of December 28, on Value Added Tax, does not apply in the Canary Islands (as a territory excluded from the harmonization of taxes on turnover) or in Ceuta and Melilla (as territories not included in the Customs Union). Consequently, payment service providers that exclusively provide payment services in the Canary Islands, Ceuta and Melilla are not required to submit the information declaration on cross-border payments.

The delimitation of the subjective scope requires specifying the concepts detailed below.

Payment service providers

Payment service providers are the entities and organisations referred to in sections 1 and 2 of article 5 of Royal Decree-Law 19/2018, of 23 November, on payment services and other urgent financial measures, and the natural or legal persons who benefit from the exemptions provided for in articles 14 and 15 of said Royal Decree-Law.

In accordance with sections 1 and 2 of article 5 of the aforementioned Royal Decree-Law, payment service providers are:

The credit institutions referred to in Article 1 of Law 10/2014, of June 26, on the regulation, supervision and solvency of credit institutions, including branches in Spain of foreign credit institutions.
Electronic money entities referred to in article 2.1 b) of Law 21/2011, of July 26, on electronic money, including branches in Spain of foreign electronic money entities
Payment entities.
The State Postal and Telegraph Company, SA, with respect to the payment services for which it is authorized to provide them under its specific regulations.
The following entities when they do not act in their capacity as public authorities:
- The European Central Bank, the Bank of Spain and the other national central banks
- The General State Administration, the Autonomous Communities and the Local Entities.

Member State of origin

The home Member State of a payment service provider shall be one of the following:

The Member State of the European Union in which the payment service provider has its registered office.
If the payment service provider does not have a registered office under national law, the Member State of the European Union in which its central administration is established.

Host Member State

The host Member State of a payment service provider is the Member State of the European Union other than the home Member State in which the payment service provider has an agent or a branch or provides payment services.

Payment service

Payment services are the activities listed in letters c) to f) of article 1.2 of Royal Decree-Law 19/2018, of November 23, on payment services and other urgent financial measures:

Execution of payment transactions, including the transfer of funds, through a payment account at the User's payment service provider or another payment service provider:
- Execution of direct debits, including non-recurring direct debits.
- Execution of payment transactions using a payment card or similar device.
- Execution of transfers, including standing orders.
The execution of payment transactions when the funds are covered by a credit line opened for a payment service user:
- Execution of direct debits, including non-recurring direct debits
- Execution of payment transactions using a payment card or similar device.
- Execution of transfers, including standing orders.
The issuance of payment instruments or acquisition of payment transactions.
Sending money.

Cross-border payment

A payment is cross-border for the purposes of the reporting obligation in the following cases:

When the payer is established in a Member State and the beneficiary is established in another Member State.
When the payer is established in a Member State and the beneficiary is established in a third territory.

A payment whose payer is located in a third territory, even if the beneficiary is located in a Member State, is not considered a cross-border payment for the purposes of this reporting obligation and therefore does not need to be declared in Form 379.

Orderer

It is the natural person or legal entity that owns a payment account and authorizes a payment order from said account or, in the event that there is no payment account, the natural person or legal entity that issues a payment order.

Location of the Payer

The location of the payer will be considered to be in the corresponding country (article 166 quinquies LIVA ):

To the number IBAN of the payer's payment account or to any other means of identification that allows the payer's location to be unequivocally identified and provided. In the absence of such means of identification;
In the absence of the identification means of the previous point, the code BIC or any other entity identification code that unequivocally identifies and provides the location of the payment service provider acting on behalf of the payer.

Beneficiary

It is the natural or legal person who is the intended recipient of the funds that have been the subject of a payment transaction.

Beneficiary location

The beneficiary's location will be considered to be in the corresponding country (article 166 quinquies LIVA):

To the IBAN number of the beneficiary's payment account or to any other means of identification that allows the beneficiary to be unequivocally identified and the location to be provided, or in the absence of such means of identification;
In the absence of the identification means of the previous point, the BIC code or any other entity identification code that unequivocally identifies and provides the location of the payment service provider acting on behalf of the beneficiary.