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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

Electronic processing

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 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)

  • 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).