SPANISH COMPLIANCE
Additional Spanish Regulatory Reporting for banks and payment institutions
Overview of additional reporting requirements
These changes introduce enhanced reporting obligations under Order HAC/747/2025, materially impacting the scope, frequency, and content of reporting under Model 196 and Model 170.
Financial institutions and payment service providers operating in Spain may be required to submit additional regulatory reports depending on their activities and services offered.
Who these requirements apply to
These additional Spanish regulatory reporting requirements apply to entities providing financial or payment services in Spain.
This includes credit institutions, payment institutions, electronic money institutions, and their Spanish branches. Entities offering account services, card-based payments, or mobile payment operations may be subject to one or both reporting obligations depending on their business model.
Reporting obligations depend on the nature of services provided. Not all entities will be required to submit both reports.
Regulatory background
From 2026, significant changes to Spanish regulatory reporting requirements come into effect.
Model 196 (Account reporting) and Model 170 (card and mobile payment operations) move from annual to monthly reporting.
The scope of reporting expands to include a broader range of financial institutions and payment service providers.
Detailed technical specifications are published on the AEAT Developer Portal, requiring careful interpretation and system alignment.
Designed to Integrate with existing compliance processes
The Tax Desk Spanish Regulatory Reporting service is designed to integrate seamlessly with existing compliance and reporting frameworks, supporting consistent, accurate, and timely regulatory submissions.
Our approach reduces operational complexity while ensuring alignment with Spanish regulatory requirements.
End-to-end regulatory reporting support
As Spanish regulatory reporting becomes more frequent and detailed from 2026, Tax Desk has extended its service offering to support these enhanced obligations.
We provide:
Regulatory onboarding and set-up
Technical report formatting in line with AEAT specifications
Report generation and validation
Secure, timely submission of monthly reports
Our specialists manage the full reporting lifecycle, ensuring accuracy, compliance, and operational efficiency.
Our regulatory reporting services
Spanish model 196 reporting
Spanish model 170 reporting
Une tarification transparente
Report
One-off Set-up (EUR)
Annual Submission Price (EUR)
Spanish Model 170 Reporting
€495
€2,250
Spanish Model 196 Reporting
€495
€2,250
Spanish Model 196 Reporting
- One-off setup fee: €495
Annual fee: €2,250
Spanish Model 170 Reporting
- One-off setup fee: €495
Annual fee: €2,250
Fees are charged per country and per reporting entity. Annual fees include report generation and submission. A minimum 12-month term applies.
Speak to a regulatory specialist
If you would like to understand how these Spanish regulatory reporting requirements apply to your business, our specialists are available to help.
We can confirm applicability, explain reporting obligations, and outline the appropriate compliance framework based on your activities.
Plus de 60 pays dans le monde lui font confiance
Spanish Reporting FAQs
What is Spanish Regulatory Reporting, and who is legally required to comply?
Under Order HAC/747/2025, financial institutions and payment service providers (PSPs) operating in Spain face expanded reporting obligations. This primarily includes Model 196 (Account Reporting) and Model 170 (Card and Mobile Payment Operations). The requirement applies to credit institutions, payment institutions, electronic money institutions (EMIs) and their Spanish branches.
Why is this important now, and what are the risks of ignoring it?
Effective from 1 January 2026, these mandates transition from annual to monthly reporting. This significant increase in frequency and the expanded scope of reportable data mean that ignoring these changes puts your organisation at high risk of financial penalties and reputational damage due to non-compliance.
What are my options for managing this?
Financial institutions and PSPs can attempt to manage these monthly filings through internal IT development and local agents, or partner with a specialised provider such as Tax Desk. We offer a centralised managed service that handles the end-to-end reporting lifecycle, from technical data formatting to secure submission.
What are the most common challenges businesses face when trying to handle this?
The primary challenge includes interpreting the detailed technical specifications on the AEAT Developer Portal and managing the administrative burden of monthly submissions. Additionally, the Spanish Tax Agency (AEAT) requires all documentation and communications to be in Spanish, which often presents a significant barrier for international compliance teams.
How does Tax Desk combine technology with a personal service approach?
We have a “People and Technology” model. Our experts oversee the regulatory interpretation and validation, while our leading-edge portal automates the technical formatting and generation of reports, providing you with total visibility and control over your Spanish data.
What is the step-by-step process to get started with Tax Desk?
The process begins by contacting our team at info@taxdesk.com. After selecting your services and completing a client questionnaire, you are assigned a dedicated account manager who will lead your onboarding and coordinate technical testing.
What documents will my team need to prepare for the registration?
You will need to provide company incorporation documents and specific credentials for AEAT submission. Because Spanish authorities require these materials in their local language, your account manager will guide you through the necessary translations and local form requirements.
How long does it typically take until my account is fully active and compliant?
The setup timeline depends on the complexity of your case and the speed of the local tax authorities. Generally, the process takes between 2 weeks and 4 months. As final approval involves external government factors, we cannot guarantee a specific final timeline.
What tasks will my team need to perform every month once we are live?
On a monthly basis, your team simply provides the raw transaction or account data using our standardised data template. Our system then validates this data and generates the required Model 170 or 196 reports for your final review.
How does Tax Desk handle the actual submission to the AEAT?
Tax Desk manages the secure, timely submission of your monthly reports directly to the Spanish Tax Agency through our software. We conduct regulatory confirmation checks to ensure every filing meets the required technical specifications.
If we face a technical inquiry or a regulatory audit in Spain, how does Tax Desk support us?
We are a proven reliable partner, providing full audit support. Our specialists handle all tax authority notifications and enquiries on your behalf, resolving complex compliance issues.