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Form 290. Annual informative tax return of financial accounts of certain U.S. citizens (FATCA).

General Details

Denomination

Form 290. Annual informative tax return of financial accounts of certain U.S. citizens (FATCA).

Procedure type

Taxation

Subject

Taxes

Purpose

Presentation of an informative declaration to comply with information exchange obligations in the field of mutual assistance. Art. 37 Bis of Royal Decree 1065/2007, of July 27, which approves the General Regulation of the actions and procedures of tax management and inspection and the development of the common standards of tax application procedures . The regulations applicable to Spanish financial institutions are the Agreement between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and the implementation of the Foreign Account Tax Compliance Act-FATCA (Foreign Account Tax Compliance Act). .

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen

Place for presentation

Telematic

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Tax Administration Agency

Information linked to electronic processing

Identification system

Other

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Order HAP/1136/2014, of June 30,

    regulating certain matters relating to due diligence and reporting obligations established in the agreement reached between the Kingdom of Spain and the United States of America to improve international tax compliance and the application of the U.S. foreign account tax compliance act and approving annual informative tax returns on financial accounts held by certain Americans, Form 290. (BOE, July 2, 2014)

  • Order HAP/2783/2015, of December 21,

    approving Form 151 on individuals' Personal Income Tax Return for taxpayers in the special regime applicable to workers posted to the Spanish territory, as well as Form 149 giving notification of exercising the option to be taxed under this regime, and amending Order HAP/1136/2014 of 30 June, governing certain issues related to information and due diligence obligations established in the agreement between the Kingdom of Spain and the United States of America to improve international tax compliance and the application of the US law on tax compliance in foreign accounts, and approving the annual informative tax return of certain American persons' financial accounts, Form 290, and other tax regulations.

  • Agreement between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and the implementation of the Foreign Account Tax Compliance Act - FATCA, made in Madrid on May 14, 2013 . (BOE July 1, 2014).,
  • Order HAP/1695/2016, of October 25,

    approving Form 289 for annual Informative Tax Returns for financial accounts in the area of mutual assistance, and amending other tax regulations. (BOE, October 27, 2016).

  • Order HAP/410/2015, of March 11,

    amending Order HAP/2486/2014, of 29 December, approving form 143 for the application for the advance payment of deductions for large families and persons with disabilities against Personal Income Tax and governing the place, period and forms of filing; and extending the filing period for Form 290 Annual informative tax returns on financial accounts held by certain Americans for 2014. (BOE, March 12, 2015)