Informative notes

Form 289. Web Service Reminder and Web Form

Web Service Reminder

Royal Decree 1021/2015, of November 13, incorporated into the internal regulations the rules for communicating information to the tax authorities on financial accounts and the due diligence procedures that financial institutions must apply when obtaining information on financial accounts in order to be able to exchange it, automatically, with the other signatory countries of the CRS Agreement of the OECD .

In its article 4, this Royal Decree enables the corresponding ministerial order to determine the form of presentation (among other aspects) of the corresponding model:

“Article 4. Obligation to provide information.

Pursuant to article 30.2 of the General Regulations on tax management and inspection procedures and actions and on the development of common rules on tax application procedures approved by Royal Decree 1065/2007, of July 27, financial institutions will be required to submit an information return when the persons holding ownership or control of the financial accounts are tax residents in any of the following countries or jurisdictions:

(...)

This information statement will be annual and will be made in the form , place and period determined by Order of the Minister of Finance and Public Administrations , which will include the list of countries or jurisdictions referred to in letters a), b) and c) of this article, as well as those that are considered participants for the purposes of the provisions of this royal decree."

For its part, Order HAP/1695/2016, of October 25, approving form 289 , for the annual informative declaration of financial accounts in the field of mutual assistance, and amending other tax regulations, provides the following:

"Article 1. Approval of form 289, "Annual information declaration of financial accounts in the field of mutual assistance."

Form 289, “Annual informative declaration of financial accounts in the field of mutual assistance”, is approved. It must be submitted annually by the obliged financial institutions referred to in article 2 of this order, and which must be sent to the State Tax Administration Agency by sending computer messages, in accordance with the procedure and with the format and design provided for in articles 5 and 6 of this order , which will include, at least, the content referred to in annex III of the same.”

Article 6 of the said order states:

“Article 6. Format and design of computer messages.

The format and design of the computer messages that comprise the information declaration of financial accounts in the field of mutual assistance, as well as the elements in which the content of the same is specified, as defined in Annex III of this order will be those that, at any given time, appear on the electronic headquarters of the State Tax Administration Agency on the Internet”.

For its part, in the Electronic Headquarters of the Tax Agency⁽¹⁾ The precise technical aspects for the presentation and consultation of the information sent are included.

In the procedures section the possibility of consulting the information appears, but not the submission procedure, since the same must be carried out through the corresponding URL to send the declaration . This is explained in the Technical Manual for submission through WS (web service) published on the Electronic Headquarters of the Tax Agency⁽²⁾:

On page 17 of the Manual this is reported in the following terms:

“The submission process begins with sending the presentation of model 289, message CrsNtnlPresentation. This presentation is made electronically, specifically through a Web Service based on the exchange of XML messages. The presentation message is an adaptation of the CRS_OECD message published by the OECD ”.

For its part, section 6.2 of the Manual (page 34) indicates the address for sending presentations:

“In sections 6.2.1 and 6.2.2, you will find more information about the definition of the web service (WSDL) in the definition of this service, an address is offered for sending the presentations, either for the phase of real presentations in production:

https://www1.agenciatributaria.gob.es/wlpl/IXCD-JDIT/ws/IxCrsPresV1SOAP

(…)”

⁽¹⁾ https://www.sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/GI42.shtml

⁽²⁾ https://www.agenciatributaria.es/static_files/Sede/Procedimiento_ayuda/GI42/Ayuda/CRS_Presentacion_289_medianteservicioWebv2.0.pdf

Web form reminder

Please note that, as a result of the amendments made to article 4 of Royal Decree 1021/2015, of 13 November, from 1 January 2022, there is an annual obligation to file a negative declaration in those cases where there are no accounts to report.

For these declarations without accounts to report, a simple web form was enabled last year:

Tax Agency: Form 289. Annual declaration of information on financial accounts in the field of mutual assistance.

The most frequent errors detected during control procedures have also been published on the Tax Agency's electronic headquarters. They can be consulted at the following link:

List of common errors when filing Form 289