Spain: Updated guidance on common errors in information received via Form 289
Updated guidance addressing the most common errors
The Spanish tax administration agency (AEAT) in December 2024 issued updated guidance addressing the most common errors either identified during their control activities or reported by jurisdictions receiving common reporting standard (CRS) information via Form 289.
The guidance also noted that since the annual reporting deadline falls on Saturday, May 31, 2025, it has been extended to Monday, June 2, 2025.
Read a February 2025 report prepared by the KPMG member firm in Spain