Frequently asked questions about form 196 (fiscal year 2026 and subsequent years)

In the declarations from January to November, the corresponding L9A code will be used, taking into account the account situation with respect to the previous month.

The December declaration will be reported using the corresponding L9B code, taking into account the account's status compared to the previous year.

If several events have occurred in the same month or year (for example, an account that becomes a resident account holder and is subsequently cancelled), the last event that occurred will be reported, so that the account status at the end of the month or year is reflected.

In the year of the cancellation, information must be provided up to the period in which the cancellation occurs, and in any case, in the declaration for the month of December.

If an account is cancelled on February 20, it will be included in the February declaration with communication type A0 (registration), code L9A=2 (“account cancelled in the month of the declaration”) and indicating the cancellation date.

Subsequently, in the December declaration, it will be necessary to report with communication type A0 (registration), code L9B=2 (“account cancelled in the declaration year”) and indicating the cancellation date.

For example, if there is a change of ownership of the account that does not imply that it becomes a resident or non-resident account.

It is provided for in the event that an account has negative returns (for example, penalties for non-compliance with commercial promotions). In these cases, positive and negative returns are not cumulative and must be reported separately.

The balances are reported in the December declaration regardless of the declarant's code, therefore, it includes authorized parties.

The accounts that payment service providers open in a credit institution to safeguard the funds they receive from users of payment services, regulated in article 21 of Royal Decree-Law 19/2018, must be declared using the value 9 corresponding to “Other accounts”.

No, withholdings and payments on account that may have been made on income derived from accounts of non-residents without a permanent establishment are reported in form 296 (Informative declaration). Annual summary of withholdings and payments on account of IRNR without a permanent establishment).

In the “Declared” block, Communication Type L1= A0 (registration).

In the "Declared" section, the account holder's details will be provided, in particular, indicating the Non-Resident Code (L13) = 2, since in December the account holder is no longer a resident in Spain.

In the “Account Registration” section, you will be informed of the account details. Specifically, the keys specified below will be reported in the following way:

• High Key L9B = 05 (account whose status is modified in the year of the declaration, becoming a non-resident holder).

• RendmMonetarios Field

• MoneyReturns

• MoneyReturns

• MoneyReturns

Each party involved in the account is reported in a separate register. Therefore, there will be four different records: two to identify each of the joint owners and another two to identify each of the two authorized persons.

In each of the two records of the co-owners the following will be recorded:

• Individual returns based on their participation. In the event that there are both positive and negative monetary returns (for example, trading penalties), they will be accumulated and reported in two separate blocks (total positive returns on one hand, and total negative returns on the other).

• The average balances for the last quarter, the balances as of December 31, and the total amounts of charges and credits for the year without individualization.

The two registers of authorized users will report balances, charges and credits. No information will be provided on earnings, withholdings, or payments on account.

The field Monetary Returns (RendmDinerarios)

It will be completed with the code L15 - “Indicator of withholding or payment on account” =1 or 2, depending on whether withholding or payment on account has been made or not, whether the declarant is a resident or a non-resident.

If it concerns income obtained by non-residents without a permanent establishment exempt from withholding, it will be completed with code L15 - “Indicator of withholding or payment on account” =1. In that case, it will not be necessary to fill in the Cash Returns fields.