Tax Form 289.Annual declaration of information on financial accounts in the field of mutual assistance.
General data
Designation
Tax Form 289.Annual declaration of information on financial accounts in the field of mutual assistance.
Type of procedure
Taxation
Subject
Taxes
Object
Automatic exchange of information resulting from mutual assistance under the Common System for the Exchange of Information (CRS).
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company
Place of presentation
Telematics (web service)
Phases of the procedure/service
No specific processing steps
Forms
Resolution deadline
It does not have
Information linked to e-processing
Identification system
Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Order HAC/1276/2020, of 28 December,
por la que se modifican determinadas declaraciones informativas, la Orden de 20 de noviembre de 2000, por la que se aprueban los modelos 115, en pesetas y en euros, de declaración-documento de ingreso, los modelos 180, en pesetas y en euros, del resumen anual de retenciones e ingresos a cuenta sobre determinadas rentas o rendimientos procedentes del arrendamiento o subarrendamiento de inmuebles urbanos, la Orden EHA/3895/2004, de 23 de noviembre, por la que se aprueba el modelo 198, de declaración anual de operaciones con activos financieros y otros valores mobiliarios, la Orden EHA/3021/2007, de 11 de octubre, por la que se aprueba el modelo 182 de declaración informativa de donativos, donaciones y aportaciones recibidas y disposiciones realizadas, la Orden EHA/3481/2008, de 1 de diciembre, por la que se aprueba el modelo 189 de declaración informativa anual acerca de valores, seguros y rentas, la Orden HAP/1608/2014, de 4 de septiembre, por la que se aprueba el modelo 187, de declaración informativa de
- Order HFP/1351/2021, of 1 December,
amending various informative tax returns (BOE 3-December-2021).
- Order HFP/1192/2022, of 1 December,
amending, among others, Order HAP/1695/2016, of 25 October, which approves model 289, of the annual informative declaration of financial accounts in the field of mutual assistance (BOE 3 -December-2022)
- 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.
- Order HAC/1417/2018, of 28 December,
amending Order HAP/1608/2014, of 4 September, approving form 187, for the informative declaration of shares or holdings representing the capital or assets of collective investment institutions;Order EHA/3435/2007, of 23 November, approving self-assessment forms 117, 123, 124, 126, 128 and 300;Order EHA/3127/2009, of 10 November, approving form 190 for the declaration of the annual summary of withholdings and payments on account of Personal Income Tax on income from work and economic activities, prizes and certain capital gains and imputations of income;Order EHA/3300/2008, of 7 November, approving form 196, on income from movable capital and income obtained for the consideration derived from accounts in all types of financial institutions;Order EHA/3895/2004, of 23 November, approving form 198, for the annual declaration of transactions with financial assets and other transferable securities;Order HAP/1695/2016, of 25 October, approving form 289, for the annual informative declaration of financial accounts in the field of mutual assistance, and amending other tax regulations, and Order EHA/3202/2008, of 31 October, approving form 291 "Non-Resident Income Tax.Non-residents with no permanent establishment.Information return on non-resident accounts".
- Order HAC/1276/2019, of 19 December,
... (BOE of 31 -December-2019)