Model 289 FAQ
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In the event that there is more than one person exercising control (or controlling person) for the same account-holder and jurisdiction, two aspects must be taken into account:
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The scheme requires that all controlling persons be declared in the same DocRefId of the account-holder, using as many tags as controlling persons have. That is, not as many records (DocRefId) should be included as different controlling persons correspond to the same owner, account and jurisdiction.
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ONLY the data of that controlling person must be included on the label of each controlling person, not the rest. That is, each tag is limited to a single controlling person.
To know the technical details of how the above must be declared, consult section Functional specification of the presentation message of the Technical Presentation Manual of model 289 , available at the AEAT electronic headquarters.
In the event that the modification of financial account records is due to the correction of one or more of their data, it must be carried out by submitting a form 289 in an OECD2 (Corrections) message.
In the event that the modification of the financial account records is due to their cancellation, it must be done by submitting a form 289 in an OECD3 message (Cancellations).
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In the presentation of the same model 289 referring to a certain fiscal year, new account records with information not previously declared for that fiscal year should not be included or mixed with correction records (OECD2) and/or cancellation (OECD3) of declared records. previously. On the other hand, correction (OECD2) and cancellation (OECD3) records can be included in the presentation of the same model 289 referring to a specific financial year.
When a Form 289 is submitted that contains errors, only financial account records from that Form 289 that do not contain errors that would cause rejection are accepted.
Thus, the financial account records that do contain errors that are grounds for rejection must be resubmitted correcting the reported errors .
The rejection of model 289 can be:
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Partial: In this rejection, not all financial account records of that form 289 have been rejected for containing errors. Therefore, in the response message the result of the presentation will be “Partially accepted”.
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Total: In this rejection, all financial account records of that form 289 have been rejected for containing errors. Therefore, in the response message the result of the presentation will be “Rejected”.
It must be taken into account that article 5 of Order HAP/1695/2016, of October 25, which approves model 289, indicates that: «…If the declaration contains errors, only those account records will be accepted for which there is no reason for rejection . In this case, the response computer message will contain the list of records of accepted and rejected accounts along with the expression of the reason why they have not been accepted. E n In case of rejection, the financial institution must make the necessary corrections and proceed to a new presentation in which it will include the account records that were rejected at the time . »
In case you have technical questions when making the presentation, you have at your disposal:
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A consultation telephone number which is located at the AEAT Electronic Headquarters
Although access to one's own data is generally allowed in the inbox, additionally, there is also the possibility of authorizing a different user to have access by proxy, by proxy or, where appropriate, by succession. Authorization is generally carried out through general procedures or through the specific inbox procedure (“CONBANENT001”). In both cases, the authorized user will be able to access any of the messages of the authorizing user, regardless of the type of message.
Financial Entities must request the inbox process from the NIF of their representative entities/authorized entities and search the Headquarters Inbox with the NIF of the principal corresponding to each requirement.