Brief explanatory information on the filing of certain information.
Tax Form 289.NEW.Filing via the Web Service
Royal Decree 1021/2015 of 13 November incorporates into domestic law the rules on the communication of information to the tax authorities on financial accounts and the due diligence procedures to be applied by financial institutions when obtaining information on financial accounts in order to be able to exchange it automatically with the other countries which have signed the OECD’s CRS Agreement.
In its article 4, this Royal Decree empowers the corresponding ministerial order to determine the form of filing (among other aspects) of the corresponding form:
"Article 4.Reporting obligations.
Pursuant to Article 30.2 of the General Regulations on tax management and inspection actions and procedures and on the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, financial institutions are obliged 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 declaration will be annual and will be made in the form, place and term determined by Order of the Minister of Finance and Public Administrations, in which the list of countries or jurisdictions referred to in letters a), b) and c) of this article will be included, as well as those that are considered participants for the purposes of the provisions of this Royal Decree.”
On the other hand, Order HAP/1695/2016 of 25 October, approving Form 289 for annual Informative Tax Returns for financial accounts in the area of mutual assistance, and amending other tax regulations, provides for the following:
“Article 1.Approval of Form 289, “Annual informative tax return for financial accounts in the field of mutual assistance”.
Form 289, “Annual informative tax return for financial accounts in the field of mutual assistance”, is approved. This must be filed annually by the obligatory financial institutions referred to in Article 2 of this order, and must be sent to the Tax Agency by means of computerised messages, in accordance with the procedure and format and design provided for in Articles 5 and 6 of this order, which will include at least the content referred to its Annex III.”
Article 6 of the order states:
"Article 6.Format and design of computerised messages.
The format and design of the computerised messages that make up the annual informative tax return for financial accounts in the field of mutual assistance as well as the elements that specify its content defined in Annex III of this order will be those that, at any given time, appear on the Tax Agency’s e-Office."
For its part, the Tax Agency's e-Office(1)contains the technical aspects required for the presentation and consultation of the information sent.
The section procedures includes the possibility of consulting the information, but not the procedure of presentation, as the same must be carried out through the corresponding URL to send the declaration.This is developed in the Technical Manual for filing through WS (web service) published on the Tax Agency's e-Office(2):
Page 15 of the Manual gives details of this in the following terms:
“The filing process begins with the sending of the Form 289, message CrsNtnlPresentation.This filing is made by electronic means, specifically by means of a Web Service based on the exchange of XML messages.The introductory message is an adaptation of the CRS_OECD message published by the OECD.”
Section 6.2 of the Manual (page 32) indicates the address for sending filings:
“More information on the definition of the Web Service (WSDL) can be found in Sections 6.2.1 and 6.2.2. The definition of this service provides an address for sending filings, and for the actual presentation phase in production: