Spain
Articles tagged Spain — Banco de España, CNMV, SEPBLAC, AEAT and the practical reporting cycle for fintechs licensed or passporting into Spain.
Modelo 720 — Spain’s foreign asset declaration, three thresholds and the post-2022 penalty regime
Modelo 720 explained: three separate obligations under articles 42 bis, 42 ter and 54 bis RGAT, each with its own EUR 50,000…
AI data quality and the GDPR accuracy principle — the Spanish DPA’s criteria for model governance
AI data quality and the GDPR accuracy principle: the AEPD's July 2026 technical note read for compliance teams running monitoring, screening and…
Modelo 172, 173 and the new modelo 175 — Spain’s crypto-asset information returns after DAC8
Modelo 172, modelo 173 and modelo 721 explained — plus the March 2026 draft order that repeals 173, creates modelo 175 and…
CESOP reporting in Spain — Modelo 379, the cross-border payments return, thresholds and deadlines
CESOP reporting in Spain via Modelo 379: who must file, the more-than-25 cross-border payments per payee per quarter threshold, what the record…
Spanish conduct and complaints reporting to Banco de España (DCMR)
How customer complaints, BdE Claims Service interactions and conduct outcomes flow to Banco de España and CNMV. The structured-data discipline, the cadence,…
COREP under IFR/IFD for Spanish investment firms
Quarterly prudential reporting for Spanish investment firms under the IFR/IFD framework: the K-factor pipeline, the COREP-IFR templates (IF 01.00 to IF 08.00),…
Investment firm authorisation in Spain — CNMV under MiFID II and IFR
Authorisation of an Empresa de Servicios de Inversión at CNMV: the MiFID II services catalogue, the IFR Class 2 / Class 3…
CASP authorisation in Spain — what CNMV expects under MiCA
CASP authorisation in Spain under MiCA — what CNMV expects: services catalogue, Article 67 capital, application file, PSAN migration and worked examples…
Registro de Titularidades Reales — the Spanish UBO register
Spain's centralised beneficial-owner register created by Royal Decree 609/2023: what data is captured, who can query, how the access regime changed after…
The mule-account aggregated reporting regime under Law 10/2010
Spain's structured aggregated reporting to SEPBLAC on confirmed mule-account cases. What triggers reporting, the structured fields, the relationship to standard SARs, and…