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

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Contents of model 170

In each monthly declaration period (01 to 12) you must include the information corresponding to that period, without having to accumulate it during the year.

The declaration will contain:

  1. The complete identification of the business owners or professionals adhering to the collection management system through any type of card or payments associated with a mobile phone number.

  2. Merchant number with which they operate in the system.

  3. The sales terminals, regardless of whether they are located in Spanish territory or not.

  4. The monthly amount billed, distinguishing between payments made with cards and payments associated with a mobile phone number.

  5. The identification of the bank or payment accounts through which the collections are made, or any other destination of said collections.

No. Only payments received by businesses and professionals established in Spain must be declared; payments between individuals or C2C (consumer to consumer) are excluded.

No. Card payments and payments associated with a mobile phone number must be declared, regardless of the amount.