Modelo 196 Reporting in Spain: The Monthly Account Return to the AEAT

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RegReportingDesk card: AEAT, Agencia Estatal de Administración Tributaria, Spain

Modelo 196 reporting in Spain has run monthly since the January 2026 reference month. Orden HAC/747/2025 of 27 June 2025, issued by the Ministry of Finance and published in the Boletín Oficial del Estado (BOE) on 15 July 2025, approved a new Modelo 196, whose title opens with “Declaración informativa mensual de cuentas en toda clase de instituciones financieras” and continues with the annual summary of withholdings and payments on account. Credit institutions, payment and electronic money institutions, Spanish branches and some cross-border providers file it with the Agencia Estatal de Administración Tributaria (AEAT) during the calendar month after each reference month. Each monthly file identifies every reportable account and every person attached to it, beneficial owners included. Balances, annual debit and credit totals, income and withholdings wait for the December return.

The redesign also folds the former Modelo 291 return for non-resident accounts into the same filing and moves submission to a SOAP web service capped at 10,000 records per message. The detail with the largest build consequence sits in the opening lines of the order’s Annex I: every monthly return covers all reportable information under the communication type “alta” (new record), whether or not the same information was reported in earlier months. A feed built from openings and closures alone would leave every unchanged account out of the return.

Related reading: Konto- och värdefackssystem: Who Must Connect to Mekanismen

The fixed calendar set by the order and the AEAT filing pages:

  • 1 January 2026: Orden HAC/747/2025 enters into force.
  • January 2026: the first reference month under the new model, filed during February 2026.
  • Every month: the return for a month is filed during the following calendar month, so the month now closing is due by the end of the next one.
  • Period 12: the December return, filed during January of the following year, carries the year-end data. The first under the new model covers December 2026 and is filed during January 2027.
  • Four calendar days: the extra window AEAT allows after the deadline when a filing could not be made over the internet for technical reasons.

The legal basis of Modelo 196: Orden HAC/747/2025 and article 37 of the RGAT

The reporting duty sits in article 37 of the Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria (RGAT), approved by Real Decreto 1065/2007 of 27 July. Real Decreto 253/2025 of 1 April 2025 amended that article. According to the preamble of Orden HAC/747/2025, the amendment added electronic money institutions and payment institutions to the reporting population, together with branches of financial institutions located in Spain and foreign entities operating in Spain under the free provision of services. It added beneficial owners to the persons reported, wrote the annual totals of debits and credits into the regulation, extended the duty to every type of account, bank or non-bank, and set a monthly frequency for everything except balances, totals and the other data the order holds back for year-end.

The order implements it. Article 1 approves the form and requires monthly filing as electronic messages; articles 2 to 5 cover who files, the content in Annex I under article 37.2 of the RGAT, accounts with several holders or beneficiaries, and the deadline. Articles 18 and 19 govern procedure and format for Modelo 196 and three sister returns approved in the same order (Modelos 181, 170 and 174), and the order also amends Orden EHA/98/2010 on Modelo 171. Its enabling provisions are articles 93.1 and 93.2 of Ley 58/2003, General Tributaria, articles 30.2, 37, 38, 38 bis, 38 ter, 54 and 117.1 of the RGAT, and article 15.2 of the non-resident income tax regulation approved by Real Decreto 1776/2004.

Article 18 routes the filing through the conditions in articles 16 and 17 of Orden HAP/2194/2013, the order that sets the general filing procedures for informative and other tax returns, and then disapplies article 16.2.c) and letters c) and e) of article 17.1 of that order. A procedure manual written for other AEAT informative returns under Orden HAP/2194/2013 carries over only after those three carve-outs are checked against it.

Article 19 splits the specification in two. The record fields are those in Annex I of the BOE text, while the format and design of the messages are those published on the AEAT electronic office. I read that split as the reason AEAT’s technical documents can move between amendments to the order: the validation document, which cites Annex I as published in the BOE of 15 July 2025, has been re-issued three times since its first edition of 1 November 2025. AEAT also publishes an English translation of the order.

Who must report Modelo 196, and which accounts each filer covers

Article 2.1 of the order hands scope to article 37.1 of the RGAT. AEAT’s FAQ for the 2026 model sets out four filer types, and the account population differs for each:

  • Credit institutions and other entities carrying on banking or credit business report all accounts opened with them, or made available by them to third parties, in establishments inside or outside Spain.
  • Payment institutions and electronic money institutions report the accounts they manage.
  • Spanish branches of such entities from other EU Member States or third countries report all accounts opened in the branch or made available by it.
  • Entities from other Member States or third countries operating in Spain under the free provision of services (libre prestación de servicios, LPS) report accounts opened for persons or entities resident in Spain and for Spanish permanent establishments of non-residents.

Article 2.2 adds a further group tied to non-resident accounts: the Banco de España and the entities registered under the rules on economic transactions with other countries that hold non-resident accounts in Spain for non-resident income tax payers without a permanent establishment. Article 2.3 requires filers to keep, for the tax limitation period, the documentation proving the non-resident income tax (IRNR) taxpayer status referred to in the order’s single additional provision, available to the tax administration. Orden HAC/747/2025 governs the return filed with the AEAT, and a filer that reports to a foral tax administration works from that administration’s rules and calendar. The foral administrations of Gipuzkoa, Bizkaia and Navarre run their own monthly Modelo 196: Gipuzkoa’s version is approved by Orden Foral 516/2025 of 18 December, Bizkaia set May 2026 as the filing month for its January, February and March 2026 returns, and Navarre’s Orden Foral 135/2025 of 24 December applies from the January 2026 return, filed in February 2026.

The LPS limb needs the closest reading for entities based outside Spain. AEAT’s FAQ makes the test a matter of registration: an entity is in scope if it is registered with the Banco de España as authorised to operate in Spain under the free provision of services, or appears in the European Banking Authority register. Once in scope, it reports every account that meets the three conditions the FAQ sets: the account is held with an entity operating in Spain under the free provision of services; its holder, bare owner or beneficiary is resident in Spain or is a Spanish permanent establishment of a non-resident; and it was opened for a holder or beneficiary resident in Spain, or for such a permanent establishment, in the course of the activity the entity carries on in Spain under that regime. To decide residence, the FAQ lets the entity rely on its CRS/DAC2 due diligence, its anti-money laundering procedures or any other regime that applies to it. The residence indicators an LPS entity already holds for the Common Reporting Standard, the subject of our CRS reporting guide for Luxembourg, can therefore feed a Spanish domestic return.

Account coverage is wide. The FAQ covers all accounts, bank and non-bank, whatever their name and even where there is no remuneration, withholding or payment on account. Annex I list L8 sorts them into nine types: current account, savings account, time deposits, financial accounts, credit accounts, accounts supported by atypical financial contracts, payment accounts, electronic money accounts and other accounts. A zero-interest payment account at an e-money institution is in scope.

The people attached to each account are reported with it. List L3 sets the roles: full owner (T), usufructuary (U), bare owner (O), other beneficiary (B), authorised person (A), and N for a holder who has not given the entity a tax identification number (NIF) where the entity has reported that fact to AEAT on Modelo 195. According to the FAQ, beneficial owners are reported for every declared person whatever the role.

Two limits are absent. Neither the order nor the FAQ sets a balance or activity threshold below which an account drops out of Modelo 196, whereas article 16 of the order excludes from Modelo 174 the cards whose total charges and total credits in the year were each below EUR 25,000. The sources are also silent on group or consolidated filing. The validation rules require the declarant NIF to belong to a legal entity, while the presenter or certificate holder may be of any type, and no source describes a group-level submission.

What the Modelo 196 report contains: one record per person per account

The message has three blocks. A header (Cabecera) carries the model number 196, the year (Ejercicio), the period from 01 to 12 and the schema version, which list L0 sets at 1.0. The declarant block (Declarante) carries the filer’s name and NIF and a contact person with a telephone number. The body is a repeating Declarado block, one per declared person per account, each with a communication type (A0 new record, A1 modification to correct an error, A2 cancellation of a record) and a record identifier (IDRegistro) of up to 50 characters that the filer assigns.

The granularity shows in the FAQ’s worked example. A joint current account held by a married couple resident in Spain, with two further persons authorised to operate it, produces four records in the December return: one for each co-holder and one for each authorised person. Each co-holder’s record carries that holder’s share of the income, with positive and negative returns in separate blocks, plus the account’s full balances and annual totals. The two authorised persons’ records carry balances, charges and credits, and no income, withholding or payment on account.

Person data

DatosDeclarado states whether the declared person is a natural person (F) or an entity (J), the name, and a residence key (ClaveNoResidente): 1 for residents and for non-residents with a permanent establishment, 2 for non-residents without one. Identification uses the Spanish NIF where one exists, otherwise an IDOtro group with country, identification type from list L5 (which includes passport, residence certificate, BIC and LEI) and number. Non-residents without a permanent establishment add the document that proved non-residence (list L14), the foreign TIN where their country issues one and, for natural persons, date and place of birth. The NoObligado flag covers an account presumed abandoned and a holder temporarily without a NIF under article 28.3 of the RGAT. A legal representative is reported for minors and persons with disabilities.

The beneficial-owner switch is a field called Excepcion. A value of 1 means the declared person falls within the cases in article 4 of Ley 10/2010, Spain’s anti-money laundering law, where the beneficial owner need not be identified; the FAQ gives entities listed on a regulated market as its example. A value of 2 makes the TitularReal group mandatory, repeated for each beneficial owner with name, NIF or foreign identification and, for non-residents, birth details.

Account data

RegistroCuenta carries the role key, the account type, the number of holders during the period (the calendar year in December), a status key (ClaveAlta), opening and cancellation dates, authorisation and revocation dates, the IBAN (or, without one, an entity code flagged as internal or non-internal), the SWIFT code and the currency. The opening date is mandatory for any account opened after 1 January 2008, even when the opening falls outside the period being reported. The currency key is E for euros and D for foreign currency, and the participation percentage applies only to roles N, T, U and B.

ClaveAlta uses list L9A from January to November, measured against the previous month, and L9B in December, measured against the previous year. The codes are 0 (pre-existing), 1 (opened), 2 (cancelled), 3 (opened and cancelled), 4 and 5 (holder became resident or non-resident), 6 (opened through a merger or restructuring of the financial entity) and 7 (status changed for other reasons). Where several events hit one account in a period, the FAQ requires the last one, so that the code shows the account’s position at the end of the month or year.

The December blocks

Period 12 adds the communication address (for roles other than A), the presumed-abandonment indicator and three economic blocks. SaldosTotales holds the average balance for the last quarter, the balance at 31 December, and total credits and total debits for the year, each total being the sum of entries on that side of the account. RendmDinerarios holds cash income with its withholding sub-block (exception indicator, special-territory key, base and amount withheld). RendmEspecie holds income in kind with a matching payment-on-account sub-block.

Amounts are in euros with two decimals (Decimal(20,2)); income on a foreign-currency account goes in euros or its countervalue. The annual totals cannot be negative. Annex I of the order requires negative income from penalties for breaching the conditions of a commercial promotion to be entered separately for each declared person, AEAT’s FAQ applies the same separation to negative returns generally, and the validation rules implement it as up to two RendmDinerarios blocks per record: one with an amount of zero or more, then one below zero. Article 4 separately governs allocation where an account has several holders or beneficiaries: income follows the participation the entity can reliably evidence, or equal shares where it cannot, while balances and annual debit and credit totals are reported without individualisation. The sources state no rounding convention beyond the two-decimal format.

Modelo 196 deadlines: twelve monthly windows and a heavier December return

Article 5 of the order states the rule in one line: the return is monthly and is filed during the calendar month following the month it refers to. The third final provision dates the start. The order entered into force on 1 January 2026 and applied first to the January 2026 return, filed in February 2026, and the AEAT FAQ repeats that first date. Neither the order nor AEAT’s deadlines page says whether a filing month that ends on a weekend or public holiday is extended. The deadlines page does provide one relief: where technical problems prevent filing over the internet within the regulatory period, the filing may be made in the four calendar days after the period ends.

Periods 01 to 11 identify accounts and persons; article 3.2 reserves the economic data, the address and the abandonment indicator for the last period of the calendar year. The web-service specification states the reverse case plainly: if that information arrives in periods 01 to 11, the record is rejected.

Cancelled accounts appear twice. The FAQ’s example is an account cancelled on 20 February: it goes in the February return as A0 with L9A code 2 and the cancellation date, and again in the December return as A0 with L9B code 2 and the same date. Revoked authorisations are handled differently. The revocation date goes in the return for the month of revocation, and the FAQ says the authorised person need not be reported in later returns or in the December return.

Validation enforces the calendar from the other side. The year field accepts 2026 onwards and nothing above the current year, and the period cannot be later than the current month of that year, so no period can be filed before it has started.

Reference years up to 2025 stay on the old track. The repealing provision lifts Orden EHA/3300/2008 (the annual Modelo 196) and Orden EHA/3202/2008 (Modelo 291) with effect for returns for 2026 onwards, and the preamble states that the repealed orders continue to apply to filings for earlier years. AEAT’s procedure page keeps a separate “Modelo 196. Ejercicio 2025. Presentación” service, and its help page describes that filing as an annual file submitted through TGVI online. The 2025 annual return and the 2026 monthly returns are therefore two filings in two technical formats.

Submission: the AEAT web service, certificates and 10,000-record blocks

From 2026, Modelo 196 is filed by web service. AEAT’s specification, version 1.3 of 28 May 2026, sets SOAP 1.1 in document/literal style over HTTPS, a UTF-8 XML message validated against the published schemas, and synchronous responses. The sending application authenticates with a qualified client certificate or a qualified seal certificate. The filing may be made by the obliged entity, a representative empowered for the procedure or a social collaborator (colaborador social), and every NIF in the message is checked against AEAT’s central database.

The technical set has four pieces, linked from AEAT’s Modelo 196 schema and WSDL pages: a common types schema (DIComun.xsd), the Modelo 196 types schema (DIModelo196.xsd), the response schema (DIRespuesta.xsd) and the service definition (Mod196.wsdl). There is no XBRL taxonomy, and the sources set no file-naming convention for the web-service channel. One trap for anyone starting from AEAT’s record-design index for models 100 to 199: for Modelo 196 it shows only the legacy annual design under Orden EHA/3300/2008, as updated by Orden HFP/1284/2023. The monthly field list lives in Annex I and the schemas.

A submission holds at most 10,000 records. Filers may send blocks one after another, checking each result, or in parallel, in which case the specification asks that concurrent blocks carry disjoint sets of declared records. Version 1.3 added a warning about the first submission for a period: concurrent files that reach different servers at the same moment can collide, only one completes, and the others return error 3004 (“Error en la grabación de la cabecera del envío”). AEAT’s recommendation is to send a single block first and start any concurrent blocks once that one is registered.

Smaller filers can use AEAT’s own web-service client, listed on the procedure page as “Presentación mensual (hasta 10.000 registros)”. It passes the selected file unchanged to the same service, so a file above the record limit is rejected and splitting it is the declarant’s job. AEAT also runs a test portal where submissions go to a test database with no tax effect.

Each record is identified by year, period, declarant and record identifier together. The response gives a global result (full acceptance, partial acceptance or full rejection), the reason for each rejected record and any warnings. Article 18.2 of the order adds that, if at least one record is accepted, the response includes a 16-character secure verification code (código seguro de verificación) with the date and time of filing as proof of the records accepted. A SOAP fault with a server-side fault code is a signal to resend; a client-side fault code means the message is malformed and needs fixing first.

Validation rules and the rejections they produce

AEAT’s “Validaciones del Modelo 196” document sorts its checks into three types. Syntactic checks (format, length, mandatory content, list values) reject the whole request when the error is in the header and only the affected record otherwise. Semantic checks test fields that depend on other fields, and most failures reject the record. Database checks test whether a record being added, cancelled or modified already exists. The syntactic and semantic error codes are published as two lists on AEAT’s developer site.

Partial acceptance is easy to misread as a completed filing. Article 18.2 requires the filer to correct the rejected records and present them again, and the verification code on the response proves only the records that were accepted.

The rules most exposed to a monthly feed sit in a handful of fields:

  • Record identifiers: IDRegistro accepts digits, the letters a to z in upper or lower case except ñ and Ñ, and the hyphen, with no spaces anywhere. The same identifier cannot appear twice in one submission; the validation document says the first is accepted and the rest rejected.
  • Record state: an A0 for a record that is already active is an error, as is an A1 for a cancelled record and an A2 for a record that is inactive or does not exist.
  • Period discipline: a period-12-only element sent in periods 01 to 11 is an error even when its value is zero, because the element may not be present at all. In period 12 a missing balances block is an error, and zero is an accepted value.
  • Status codes: ClaveAlta has to agree with the dates. Code 1 needs an opening date in the month (in the year, for December), code 2 a cancellation date in the month, and code 0 an opening date, if given, before the month.
  • Beneficial owners: Excepcion = 2 requires at least one TitularReal, and a beneficial owner’s NIF must be a natural person’s NIF, starting with a number or with K, L, X, Y, Z or M.
  • Identification: an IDOtro country code of ES is accepted only with identification type 03 or 06. The 27 May 2026 edition added a check that rejects a NIF or NIE registered in AEAT’s census, with a matching name, when it is sent in IDOtro instead of the NIF field.
  • Withholding arithmetic: where the withholding base is not zero and the special-territory key is 0, the amount withheld must equal 19% of the base, within plus or minus 0.10.
  • Totals coherence: in a euro account whose last-quarter average balance differs from its 31 December balance, total credits must be above zero when total debits are zero, and the reverse.
  • Authorisations: the authorisation date group repeats at most five times per record.

Corrections follow the FAQ. A modification (A1) replaces the whole earlier record, so every field is sent again, including those that did not change. A cancellation (A2) needs only the record identifier, declarant and year, and the validation document rejects an A2 record that carries anything beyond the communication type and the record identifier. Each period stands alone: correcting an error in the January return does not correct the same error already sent in February, and both need fixing. The FAQ adds that a correction can be filed at any time after the error is found, even months later.

Caveats and interactions: Modelos 291, 296 and 195, and the sister returns

Modelo 291 no longer exists as a separate return for 2026 onwards. Non-resident accounts, with and without a permanent establishment, go in Modelo 196, and the repealing provision redirects every reference to the old Modelo 291 order and its annex III to the new order and its annex VI.

Withholdings on non-resident accounts take another route. Annex I and the FAQ both state that withholdings and payments on account made on income of non-residents without a permanent establishment are left out of Modelo 196 and reported in Modelo 296, the annual summary of non-resident income tax withholdings. Income from non-resident accounts paid to such non-residents is exempt from withholding only when the holder has given the registered entity the declaration or certificate described in the order’s single additional provision. Without it, or if it is not renewed, withholding applies.

That provision is a document rule in its own right. The declaration follows the Annex VI form, reaches the entity within one month of account opening, and stays valid until a declared circumstance changes and is notified. OECD CRS self-certification forms qualify if adapted to Spain’s CRS due diligence content and to state that the account does not belong to a Spanish permanent establishment; so do an entity’s own forms with that content and a certificate from the tax authorities of the country of residence. The entity keeps them for the limitation period in article 70 of Ley 58/2003.

Modelo 195, the quarterly return of accounts and transactions whose holders have not provided a NIF, connects through role key N: a holder reported under N is one whose missing NIF the entity has already reported on Modelo 195.

The same order reorganised the neighbouring returns. Modelo 181 (loans, credits and real-estate financial transactions) and Modelo 174 (all types of cards) are annual, filed between 1 and 31 January for the previous year; Modelo 171 (deposits, withdrawals of funds and collection of documents) was amended; and Modelo 170 (merchants’ collections by card and mobile-phone payment) became monthly on Modelo 196’s calendar. Modelos 171, 181 and 174 first apply to 2026, filed in January 2027. Payment-data reporting under CESOP, covered in our CESOP guide for payment service providers, is a separate EU regime with its own scope and calendar.

Three further caveats. The order contains no proportionality regime, waiver or transitional easing for the first monthly periods; the only staging is the split between monthly and December content. Accounts presumed abandoned under Spain’s law on public-administration assets are flagged in the December return, and NoObligado lets the record go without identification of the declared person. The special-territory key flags income obtained in Ceuta or Melilla where the payer set the withholding rate under the deduction for those cities; list L18 also has a value 2 for other territories in a special situation, which the validation document rejects in both the withholding and the payment-on-account blocks.

Changes to Modelo 196 reporting since the 2025 reform

The reform came in two legal steps and a run of technical releases:

  • Real Decreto 253/2025 of 1 April 2025 amended articles 37, 38 and 38 bis of the RGAT and added article 38 ter, changing who reports account information, what is reported and how often.
  • Orden HAC/747/2025 of 27 June 2025, published in the BOE on 15 July 2025, approved the monthly Modelo 196, folded Modelo 291 into it and set 1 January 2026 as the date of entry into force.
  • Web-service specification: first edition 11 July 2025, schema URLs revised 1 September 2025, corrections 4 November 2025, version 1.3 with the concurrency note 28 May 2026.
  • Validation document: first edition 1 November 2025, IDRegistro checks 27 November 2025, updated and new validations 12 March 2026, the NIF and NIE census check 27 May 2026.
  • February 2026: first monthly filing, for January 2026.

No further amendment is announced in the BOE or AEAT material. The BOE analysis record for the order lists no later amending instrument, and the AEAT pages announce no new schema version. One fixed milestone is structural: the December 2026 return, filed during January 2027, is the first period 12 under the new model and the first that has to carry balances, annual totals, income and withholdings, and Modelos 171, 181 and 174 reach their first filing in the same month. The revision table on the first page of the validation document is where AEAT has recorded each rule change so far.

Frequently Asked Questions

How does a credit institution classify the safeguarding account a payment institution holds with it?

AEAT’s FAQ answers this directly: accounts that payment service providers open at a credit institution to safeguard the funds they receive from payment service users are declared with list L8 value 9, “other accounts”.

A holder legally changes name in March. Is that an A1 correction?

The FAQ treats a legal name change as a new fact rather than an error, so the record goes as A0 with the new name in the next period’s return, since a record already registered in a period cannot be registered again in that period. Names are validated against the NIF census, so the census has to show the new name first.

A sole holder stops being resident in Spain in April. What does the December record show?

Per the FAQ’s worked example, the record goes as A0, the residence key is 2 because the holder is non-resident in December, and the L9B status code is 5, an account whose holder became non-resident during the year.

Are securities accounts or accounts holding crypto-asset balances reported?

The FAQ answers no, in its section on free-provision entities, pointing to the account types in list L8 of Annex I. Crypto-asset reporting is the subject of separate frameworks, such as the OECD standard covered in our CARF crypto tax reporting guide.

What if one person is authorised, revoked and authorised again on the same account within a month?

Annex I requires one record per authorisation period in that month, each with its own authorisation and revocation dates. Where an authorisation and its revocation both fall in the month being reported, both date fields are completed.

Is a nil return needed for a month with no reportable accounts?

Neither the order nor the AEAT FAQ addresses a nil monthly return, so the point is open on the published sources.

Which exchange rate applies to a foreign-currency account?

The currency key D marks the account as foreign currency, and income goes in euros or its countervalue. Annex I of the order, the FAQ and the validation document do not name an exchange rate or a rate date for Modelo 196.

Key Takeaways

  • Size each monthly run on the full account population, including accounts closed in the month, with every record sent as A0.
  • Keep balances, annual totals, income, withholdings, the address and the abandonment flag out of periods 01 to 11 at element level; in period 12, send the balances block for every role and both income blocks (cash and in kind) for roles N, T, U and B, zeros included.
  • LPS entities: confirm scope against the Banco de España LPS registration or the EBA register, then report the accounts opened through that Spanish free-provision activity whose holder, bare owner or beneficiary is resident in Spain or is a Spanish permanent establishment of a non-resident.
  • Route withholdings on non-residents without a permanent establishment to Modelo 296, and hold the Annex VI declaration or certificate for the limitation period.
  • In the first submission of each period, send one block of up to 10,000 records and wait for it to register before running blocks in parallel.
  • Correct period by period: an A1 resends the full record, and fixing January leaves February wrong.
  • First period 12 filing under the monthly model: January 2027, in the same month as the first Modelos 171, 181 and 174.

Sources and References

  • Orden HAC/747/2025, de 27 de junio, approving Modelos 196, 181, 170 and 174 (BOE núm. 169, 15 July 2025, BOE-A-2025-14600): BOE text
  • Order HAC/747/2025, English translation published by AEAT: AEAT PDF
  • Real Decreto 253/2025, de 1 de abril, amending the RGAT on information obligations: BOE ELI
  • Real Decreto 1065/2007, de 27 de julio (RGAT), consolidated text: BOE
  • Ley 58/2003, de 17 de diciembre, General Tributaria: BOE
  • Real Decreto 1776/2004, de 30 de julio, non-resident income tax regulation: BOE
  • Orden HAP/2194/2013, de 22 de noviembre, procedures and general conditions for filing tax returns: BOE
  • Ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales y de la financiación del terrorismo: BOE
  • Orden EHA/3300/2008, de 7 de noviembre, former annual Modelo 196 (repealed for 2026 onwards): BOE
  • Orden EHA/3202/2008, de 31 de octubre, former Modelo 291 (repealed for 2026 onwards): BOE
  • Orden EHA/98/2010, de 25 de enero, Modelo 171 (amended by Orden HAC/747/2025): BOE
  • AEAT, Modelo 196 procedure page: GI15
  • AEAT, Preguntas frecuentes del modelo 196 (ejercicio 2026 y siguientes): AEAT FAQ, and an English version generated on 27 November 2025, before later updates to the Spanish pages: Frequently asked questions about form 196 (PDF)
  • AEAT, Modelo 196 plazos de presentación: AEAT deadlines page
  • AEAT, Modelo 196 web-service description, version 1.3 (28 May 2026): Mod196_ServicioWeb.pdf
  • AEAT, Validaciones del Modelo 196 (edition of 27 May 2026): mod196_documento_validaciones_v1.0.pdf
  • AEAT, Modelo 196 web-service schemas (XSD): schema page, and WSDL: WSDL page
  • AEAT, Diseños de registro, modelos 100 al 199: record-design index
  • AEAT, Modelo 196 technical help for the annual filing through TGVI online: AEAT help page
  • Diputación Foral de Gipuzkoa, Nuevo modelo 196 (Orden Foral 516/2025, de 18 de diciembre): Gipuzkoa page
  • Hacienda de Bizkaia, Modelo 196 filing information: Bizkaia page
  • Gobierno de Navarra, Modelo 196 procedure page (Orden Foral 135/2025, de 24 de diciembre): Navarra page

Building the period 12 layer of a Modelo 196 feed

Eleven monthly returns exercise identification: accounts, roles, beneficial owners, status codes and dates. The twelfth draws on a different data set, the year-end balances, totals, income splits and withholding bases, and it meets validation rules the monthly files never trigger. The first period 12 return under the monthly model covers December 2026 and is filed during January 2027, and AEAT’s test portal accepts trial submissions of that year-end file, with no tax effect, before the window opens.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.

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