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
Modelo 720: three separate obligations under the RGAT, each with its own EUR 50,000 threshold, the growth trigger and the post-2022 penalty…
AI data quality and the GDPR accuracy principle
AI data quality and the GDPR accuracy principle: the AEPD's July 2026 technical note, read for teams running monitoring, screening and scoring…
Modelo 172, 173 and 175 — Spain’s crypto returns
Modelo 172, 173 and 721 explained, plus the 2026 draft order that repeals 173, creates modelo 175 and 042, and pulls e-money…
CESOP in Spain — Modelo 379, thresholds and deadlines
CESOP reporting in Spain via Modelo 379: who files, the 25-payments-per-payee threshold, what the record contains, and the quarterly deadlines.
Conduct and complaints reporting in Spain (DCMR)
How customer complaints and conduct outcomes flow to the Banco de España and CNMV: the structured-data discipline, the cadence and where it…
COREP under IFR/IFD for Spanish investment firms
Quarterly IFR/IFD prudential reporting for Spanish investment firms: the K-factor pipeline, the IF 01.00 to IF 08.00 templates and the Class 3…
Investment firm authorisation in Spain — CNMV
Investment firm authorisation in Spain: the four ESI classes under Ley 6/2023, CNMV's six-month electronic procedure and the IFR Class 2/3 test.
CASP authorisation in Spain — what CNMV expects under MiCA
CASP authorisation in Spain under MiCA: the CNMV services catalogue, Article 67 capital, the application file and the Article 63 clock.
Registro de Titularidades Reales — the Spanish UBO register
Registro de Titularidades Reales: the mandatory RTR query under RD 609/2023, what the certificate shows, and when to report a discrepancy.
Mule-account aggregated reporting under Ley 10/2010
Spain's aggregated reporting to SEPBLAC on confirmed mule-account cases: what triggers it, the structured fields and the relationship to standard SARs.