1/21/2026
We remind you that between 1 January and 31 March the following statements must be filed: Form ETE to the Bank of Spain, Form D-6 to the Ministry of Economy and Competitiveness, and Form 720 to the Spanish Tax Agency.
Form ETE (Survey on Foreign Transactions)
Who must submit it?
Individuals and legal entities residing in Spain who carry out economic transactions abroad or who hold assets or liabilities located abroad, provided that the threshold of 1,000,000€ is exceeded.
Deadline
The filing deadline is 20 January 2026.
Form D-6 (Declaration of Securities Deposited Abroad)
Who must submit it?
Individuals and legal entities residing in Spain who hold securities deposited abroad in companies listed on stock exchanges or regulated markets. This statement must be filed in all cases, as there is no minimum amount that exempts the taxpayer from filing it.
Deadline
The filing deadline for Form D-6 is 31 January 2026.
PLEASE NOTE:
On 17 December 2021, the amendment to Article 47 of the Order of 28 May 2001 was published. Unlike the previous version, the current regulation establishes that the only parties required to file the D-6 declaration are individuals and legal entities residing in the Spanish territory when their holding is equal to or greater than 10% of the share capital or voting rights of the company in which the investment is held.
Form 720
Who must submit it?
Taxpayers who are tax residents in Spain and who hold assets and rights located abroad.
For tax year 2025, the filing will be mandatory when:
- The amounts previously declared have increased by more than 20,000€;
- The 50,000€ threshold is exceeded for the first time in any of the asset categories (bank accounts, securities, real estate);
- If it is the taxpayer’s first year of tax residence in Spain and the 50,000€ threshold is exceeded.
- Ownership of an asset or right that was reported in a previous statement has been terminated.
Deadline
The filing deadline for Form 720 is 31 March 2026.