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Frequently asked questions about Form 289

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Financial institutions not subject to reporting obligations. Non-declarants of model 289

No, under no circumstances should SGIICs or SGEICs be considered entities declaring form 289 in relation to information on holdings in the Investment Funds or Capital Funds they manage.

Investment Funds or Capital Funds themselves must be considered as reporting entities of form 289 (Reporting FI) in relation to the information of their holdings.

SGIICs and SGEICs can simply submit form 289 on behalf of Investment Funds or Capital Funds, in cases where they have the status of electronic representative of the corresponding Investment Fund or Capital Fund or social collaborator, although, as indicated, in these cases the entity that must appear as the declarant will, in any case, be the corresponding Investment Fund or Capital Fund.