Spain: Updated technical guidance for CRS regime | KPMG | GLOBAL

Spain: Updated technical guidance for CRS regime

Spain: Updated technical guidance for CRS regime

Spain’s tax authority (Agencia Tributaria) issued updated guidance concerning presentation of model 289 through web service based on XML messages for the common reporting standard (CRS) regime. The updated guidance includes revisions to the following:


Related content

  • Rescountrycode, the messages to be reported, and the AcctHolderType
  • Functional specification of the presentation message
  • Miscellaneous considerations
  • Initial submission
  • Modifications to the previous presentation


Read an April 2017 report [PDF 70 KB] prepared by the KPMG member firm in Spain

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