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Frequently asked questions about the cross-border payment information declaration (06/02/2024)

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Filing Form 379, information declaration on cross-border payments

Model 379 is issued quarterly.

The deadline for submitting Form 379 is the month following the end of each quarter.  

The first declaration will be submitted from 1 to 30 April 2024 for cross-border payments corresponding to the first quarter of 2024.

Form 379 can be submitted in two ways: 

  • Via web service (registration, modification and cancellation). 
  • Presenting the XML file defined for web services at the AEAT Headquarters, so that presenters can send us these files without having to connect via web service.

No. If there is any error, the declaration will be totally rejected and a description of the errors detected will be displayed, and it must be submitted again after correcting them.

No, it will include all operations in the same model 379.

It is not mandatory to submit the cross-border payment information declaration when, in a calendar quarter, a payment service provider whose home or host Member State is the Kingdom of Spain: 

  • Do not provide cross-border payment services.

  • Do not make more than 25 cross-border payments to any one beneficiary.

Yes. Payment service providers whose home or host Member State is Spain and who are not required to submit the cross-border payment information return may nevertheless submit it.