PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 290. Annual informative statement on the financial accounts of certain United States citizens (FATCA).

Presentation of the informative statement for compliance with the obligation to share information in areas of mutual assistance. Art. 37 Bis of Royal Decree 1065/2007, of 27 July, approving the general regulation of tax management and audit measures and procedures and implementing the common rules governing tax application procedures. The Agreement between the Kingdom of Spain and the United States of America to improve international tax compliance and the application of the Foreign Account Tax Compliance Act-FATCA is applicable to Spanish financial institutions.