Modelo 196 Reporting in Spain: The Monthly Account Return to the AEAT
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 BoletÃn Oficial del Estado (BOE) on 15 July 2025, approved a new Modelo 196, whose title opens with “Declaración informativa mensual de cuentas en toda…