Frequently asked questions about form 170 (fiscal year 2026 and subsequent years)

Who is required to submit form 170?

They are required to submit form 170:

The banking or credit institutions and other entities that, in accordance with current regulations, provide the service of managing collections through cards, with physical or virtual support, that offer functions of cash, debit, deferred debit, credit and electronic money, in any currency, as well as through payments associated with a mobile phone number, to entrepreneurs and professionals established in Spain.

The electronic money institutions, payment institutions and other entities that facilitate the installation of sales terminals and the execution of collection operations by entrepreneurs and professionals established in Spain.

The branches in Spanish territory from the aforementioned entities of other Member States of the European Union or of third countries, as well as the same entities that operate in Spain under the freedom to provide services regime, for collection management services and installation of sales terminals to businesses and professionals established in Spain.