Banco de España
Articles tagged Banco de España — supervisory expectations, FINREP/COREP, CIRBE, DTE and the Spanish reporting cycle for fintechs and regulated firms.
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…
The Spanish reporting calendar for a PI or EMI
Every recurring Spanish return a payment or e-money institution files — supervisor, cadence and channel — plus the three perimeter tests that…
Payment statistics in Spain — Circular 2/2022
Banco de España Circular 2/2022 on payment statistics: who reports, how PSD2 fraud data is deemed filed through it, and the trap…
ETE — Spain’s external transactions return, by threshold
The ETE under Banco de España Circular 4/2012: three reporting frequencies by threshold, the summary annual option, and why registered PSPs are…
DORA in Spain — sanctions and payment processors
DORA in Spain: how the digitalisation bill extends the Regulation to payment processors, the new infringement grades and the Banco de España's…
Payment system access in Spain for EMIs and PIs
Direct payment system access in Spain: the Article 8 bis pre-clearance with the Banco de España, its three-month clock and the documents…
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…
FINREP for Spanish PIs and EMIs — the reduced taxonomy
How Spanish PIs and EMIs file the reduced FINREP set at the Banco de España: which tables, the XBRL discipline and where…