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We detail the models that have undergone modifications for this informative declaration campaign

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Form 289. Annual informative tax return for financial accounts in the realm of mutual assistance (CRS)

Model 289 regarding the annual informative declaration of financial accounts in the field of mutual assistance (CRS) is modified to:

  • Update, as in previous exercises, the content of Annexes I and II of the model order to the current situation of the countries committed to the exchange of information, including in the list the countries with which it will be exchanged from of fiscal year 2023.

    As news to highlight:

    • Included are Moldova, Uganda, Montenegro, Ukraine and Thailand.

Link to the regulations that have approved these changes:

Order HFP/1192/2022, of December 1,

By which Order EHA/3895/2004, of November 23, which approves model 198, Annual Declaration of operations with financial assets and other securities, is modified; Order EHA/3300/2008, of November 7, which approves model 196, Annual Summary of withholdings and payments on account on income from movable capital and income obtained from the consideration derived from accounts in all types of institutions financial; Order EHA/3514/2009, of December 29, which approves model 181 of the Informative Declaration of loans and credits, and financial operations related to real estate; Order HAP/2118/2015, of October 9, which approves model 280, "Annual informative declaration of long-term savings plans"; Order HAP/2250/2015, of October 23, which approves model 184 of the Annual Informative Declaration to be submitted by entities under the income attribution regime and which modifies other tax regulations; and Order HAP/1695/2016, of October 25, which approves model 289, Annual informative declaration of financial accounts in the field of mutual assistance. (BOE, December 3, 2022)