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

General data

Designation

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

Type of procedure

Taxation

Subject

Taxes

Object

Submission of information return for compliance with information exchange obligations in the field of mutual assistance.Art. 37 Bis of Royal Decree 1065/2007, of 27 July, which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.The legislation applicable to Spanish financial institutions is 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).

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen

Place of presentation

Telematics

Phases of the procedure/service

No specific processing steps

Forms

Electronic processing

Resolution deadline

It does not have

Resolution body

State Agency for Tax Administration

Information linked to e-processing

Identification system

Other

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

  • Order HAP/1136/2014 of 30 June,

    regulating certain matters related to the reporting and due diligence obligations established in the agreement between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and the application of the US Foreign Account Tax Compliance Act, and approving the annual information return of financial accounts of certain US persons, form 290.(BOE, 02-July-2014)

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

    which approves form 151 of the Personal Income Tax return for taxpayers under the special regime applicable to workers posted to Spanish territory, as well as form 149 of communication for the exercise of the option to pay tax under said regime, and amending Order HAP/1136/2014, of 30 June, which regulates certain matters related to the reporting and due diligence obligations established in the agreement between the Kingdom of Spain and the United States of America for the improvement of international tax compliance and the application of the US Foreign Account Tax Compliance Act and approves the annual informative return of financial accounts of certain US persons, 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), done in Madrid on 14 May 2013.(BOE 1-july-2014)..,
  • 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.(BOE, 27-October-2016).

  • Order HAP/410/2015 of 11 March 2011,

    which amends Order HAP/2486/2014, of 29 December, which approves form 143 for the application for early payment of deductions for large families and persons with disabilities under the Personal Income Tax and regulates the place, deadline and forms of presentation;and the deadline for filing form 290 for the annual informative declaration of financial accounts of certain US persons for 2014 is extended.(BOE, 12-March-2015)