Frequently asked questions about the informative declaration of cross-border payments (02/06/2024)
Skip information indexPresentation of form 379, informative declaration on cross-border payments
Form 379 has a quarterly periodicity.
The deadline for submitting form 379 is the month following the end of each quarter.
The first declaration will be submitted from April 1 to 30, 2024 for cross-border payments corresponding to the first quarter of 2024.
Form 379 can be presented in 2 ways:
- Via web service (registration, modification and cancellation).
- Presenting the XML file defined for the web services at the AEAT Headquarters, so that the presenters can send us said files without having to connect via the web service.
No. In the event that there is an error, the declaration will be completely rejected and the description of the errors detected will be shown, and they must be presented again after correcting them.
No, it will include all operations in the same model 379.
It is not mandatory to submit the information declaration for cross-border payments when, in a calendar quarter, a payment service provider whose home or host Member State is the Kingdom of Spain:
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Do not provide cross-border payment services.
- Do not lend more than 25 cross-border payments to any beneficiary.
Yes. Payment service providers whose home or host Member State is Spain that are not required to submit the information declaration on cross-border payments may nevertheless submit it.