Frequently asked questions about Form 289

Accounts subject to reporting obligation

No.

No. Financial accounts held by a corporation whose share capital is regularly traded on one or more recognised stock exchanges or a corporation that is a related entity of a corporation whose share capital is regularly traded on one or more recognised stock exchanges shall not be declared. All of this in accordance with the definitions in Section VIII of the Annex to Royal Decree 1021/2015, specifically the one referring to “person subject to communication of information” within section D. Account subject to communication of information.

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Frequently asked questions about Form 289

Accounts subject to reporting obligation

If the holder of a financial account is a financial institution such as those mentioned in Royal Decree 1021/2015 resident in Spain or in a participating jurisdiction, must this account be declared?

If the holder of a financial account is a corporation whose share capital is regularly traded on one or more recognised stock exchanges or a corporation that is a related entity of the former, must the account be subject to a declaration?