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Frequently asked questions about Form 289

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Technical issues

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:

  1. The schema requires that all controlling persons be declared in the same DocRefId of the account holder, using as many tags as there are controlling persons. That is, you should not include as many records (DocRefId) as different controlling persons correspond to the same owner, account and jurisdiction.

  2. In the label of each controlling person, ONLY the data of that controlling person must be included, not the data of the rest. That is, each tag is limited to a single controlling person.

For technical details on how the above must be declared, see section Functional specification of the presentation message of the Technical Manual for the presentation of form 289 , available on the AEAT Electronic Office.

In the event that the modification of financial account records is due to the correction of one or more of its data, it must be done by submitting a form 289 in an OECD2 message (Corrections).

In the event that the modification of financial account records is due to their cancellation, this must be done by submitting a form 289 in an OECD3 message (Cancellations).

NO.

When submitting the same model 289 for a specific fiscal year, new account records with information not previously declared for that fiscal year (OECD1) should not be included or mixed with correction records (OECD2) and/or cancellation records (OECD3) of previously declared records. However, correction (OECD2) and cancellation (OECD3) records may 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 the financial account records for that Form 289 that do not contain errors that are grounds for rejection are accepted.

Thus, the financial account records that do contain errors that are cause for rejection must be resubmitted correcting the reported errors .

The rejection of model 289 can be: 

  1. Partial: In this rejection, not all financial account records of that model 289 have been rejected for containing errors. Therefore, in the response message the result of the submission will be “Partially accepted”.

  2. Total: In this rejection, all financial account records of that model 289 have been rejected for containing errors. Therefore, in the response message the result of the submission will be “Rejected”.

It should be noted that Article 5 of Order HAP/1695/2016, of October 25, approving Form 289, states that: «…If the declaration contains errors, only those account records for which there is no reason for rejection will be accepted . In this case, the computer response message will contain the lists of accepted and rejected account records together with the reason why they were not accepted. In case of rejection, the financial institution must make the necessary corrections and proceed with a new presentation in which it will include the records of accounts that were rejected at the time. »

If you have any technical questions when making your presentation, please contact us: 

Although access to your own data is generally permitted in the inbox, you also have the option of authorizing a different user to access it by representation, by power of attorney 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 authorizing user's messages, regardless of the type of message.

Financial Institutions must request the inbox process to the NIF of their representative entities/authorized entities and search the Inbox of the Headquarters with the NIF of the grantor corresponding to each requirement.