Spain
Articles tagged Spain — Banco de España, CNMV, SEPBLAC, AEAT and the practical reporting cycle for fintechs licensed or passporting into Spain.
Modelo 174 — Spain’s annual card-issuer return
Modelo 174 is new for 2026: which card issuers file (incl. passported EMIs), the two-sided €25,000 exclusion, Annex IV fields and the…
Modelo 170 — Spain’s monthly card and mobile-payment return
Modelo 170 is monthly from January 2026: who files (incl. passported PIs and EMIs), per-terminal fields, mobile-number payments and record corrections.
Registro Mercantil — the Spanish company register
Registro Mercantil explained for KYB: nota simple vs certificación, BORME dates, closed registry sheets and how to verify Spanish counterparties.
Orden ECM/531/2026: the CIR threshold from January 2027
Orden ECM/531/2026 restores the annulled CIR rules: the €1,000 declaration threshold and the €3,000 return-report step to 2 January 2027.
ITA — telematic file exchange with the Banco de España
ITA, Instrucción Externa 2005.24: the four Banco de España file channels — ITW, EDITRAN, FileAct, signed e-mail — enrolment per process, and…
IFRS 18 — NIIF-UE 18 and the 2027 accounts reset
IFRS 18 (NIIF-UE 18) applies from 1 January 2027 under Regulation (EU) 2026/338: five P&L categories, three subtotals, MPM disclosure — and…
Modelo 290 — Spain’s annual FATCA account return
Modelo 290: Spain's annual FATCA account return — who is a reporting institution, the 1 January to 31 May window, the 512…
Modelo 289 — Spain’s annual CRS account return
Modelo 289: Spain's annual CRS financial-account return — the 512 KB message ceiling, DAC2 versus CRS, OECD1/2/3 corrections and the negative filing.
Examen externo — Spain’s annual AML audit
Examen externo under Art. 28 Ley 10/2010: the annual external-expert exam, the two follow-up years, the three-year independence bar and the board…
Examen especial — the analysis before a Spanish SAR
Examen especial under Art. 17 Ley 10/2010: the structured, integral analysis RD 304/2014 requires, who decides, the register and the ten-year file.