Informative notes
Brief explanatory information regarding the submission of certain reports
Form 289. Reminder to submit and complete the TIN for the jurisdiction of residence
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”.
Meanwhile, at the Tax Agency's Electronic Office) (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
(…)”
Also, in the Technical Help section, you can consult Information on error reporting via Web Service.
(1) https://www.sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/GI42.shtml (Back)
(2) https://sede.agenciatributaria.gob.es/static_files/Sede/Procedimiento_ayuda/GI42/Ayuda/CRS_Presentac_289_SWeb_2.7.pdf (Back)
- 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:
In order to improve the quality of the information declared in form 289, a list of the most frequent errors or incidents detected in the control actions carried out by the AEAT and/or communicated by the jurisdictions receiving the information is available on the Electronic Headquarters website. errors that should be avoided when making future presentations. This list was updated in November 2025:
List of common errors when filing Form 289
TIN to be deposited
It is recalled that it is necessary to record the TIN of the jurisdiction of residence also on pre-existing accounts, given the time elapsed since the implementation of the CRS. With regard to pre-existing accounts, financial institutions must make reasonable efforts to obtain the TIN, and these TINs must be obtained no later than the end of the second calendar year to the one in which the account was classified as pre-existing.
It is worth recalling the document of Frequently asked questions about model 289available on the Electronic Headquarters, especially relevant for the proper fulfillment of due diligence obligations.
SGIIC and SGEIC representatives
It is recalled that theManagement Companies of Collective Investment Institutions (SGIIC) and Management Companies of Closed-Type Collective Investment Entities (SGEIC)They can simply submit form 289 (whether or not there are accounts to report), on behalf of the corresponding Investment Funds or Capital Funds, in those cases where they have thestatus of social collaborator or electronic representativeof the corresponding Investment Fund or Capital Fund, which is formally always the reporting entity for the purposes of model 289 (Reporting FI).
In all other cases, it is the Investment Funds or Capital Funds themselves that must be considered as reporting entities of form 289 (Reporting FI) in relation to the information of their holdings, never the Management Companies. For this same reason, it is also not possible to aggregate funds by country.