Informative notes
Brief explanatory information on the presentation of certain information.
Form 289. Reminder about submitting with web service and web form
Reminder Web Service
Royal Decree 1021/2015, of November 13, incorporated into the internal regulations the rules for communicating information to the Tax Administration on financial accounts and the due diligence procedures that financial institutions must apply when obtaining information on financial accounts. to be able to be exchanged, automatically, with the rest of the signatory countries of the OECD CRS Agreement.
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. Information obligation.
In accordance with article 30.2 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures approved by Royal Decree 1065/2007, of July 27, financial institutions will be obliged to file an information return when the persons who own or control the financial accounts are tax residents in one of the following countries or jurisdictions:
(...)
This informative 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 will include the list of the 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, which approves model 289 , for the annual informative declaration of financial accounts in the field of mutual assistance , and by which other tax regulations are modified, provides the following:
"Article 1. Approval of model 289, "Annual informative declaration of financial accounts in the field of mutual assistance."
Model 289, "Annual informative declaration of financial accounts in the field of mutual assistance", is approved, which must be submitted annually by the obligated 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, least, the content referred to in Annex III thereof.”
Article 6 of said order establishes:
“Article 6. Format and design of computer messages.
The format and design of the computer messages that constitute the informative declaration of financial accounts in the field of mutual assistance as well as as the elements that specify its content defined in Annex III of this order will be those that, at all times, appear in the electronic headquarters of the State Tax Administration Agency on the Internet”.
For its part, at 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 section procedures there is the possibility of consulting the information, but not the presentation procedure, since the same It must be done through the corresponding URL to send the declaration. This is how the Technical Manual for presentation through WS (web service) published in the Electronic Headquarters of the Tax Agency develops(2):
On page 17 of the Manual this is reported in the following terms:
“The presentation process begins with the sending of the presentation of form 289, message CrsNtnlPresentation. This presentation is carried out 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, a sending address for presentations is offered, either for the phase of actual 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
Reminder web form
It is recalled that, as a consequence of the modifications made to article 4 of Royal Decree 1021/2015, of November 13, from January 1, 2022, there is an annual obligation to submit a negative declaration in those cases in which there are no accounts. to report.
For these declarations without accounts to communicate, a simple web form was enabled last year: