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.
From January 2026, 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 regulatory reporting services
Spanish model 196 reporting
Spanish model 170 reporting
Transparent pricing
Report
One-off Set-up (EUR)
Annual Submission Price (EUR)
Spanish Model 170 Reporting
€495
€2,250
Spanish Model 196 Reporting
€795
€4,795
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.
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