Banco de España (BdE): regulatory returns

What this page covers

The periodic returns the Banco de España lists for the firms it supervises: 77 returns, of which 53 are national (the Bank's own statements; group names end '(national)') and 24 are EU-harmonised returns that the Bank lists and collects (group names end '(EU, EBA)', '(EU, ECB)', '(EU, ESAs)'). Anchor lists: the Bank's Information Desk page for financial institutions and its pages 'Financial information required from supervised entities' for credit institutions, e-money institutions, payment institutions, currency exchange bureaux, specialised lending institutions, real estate lenders and credit intermediaries, payment service providers, mutual guarantee companies and appraisal companies, with every forms page they link; the pages on reporting to the Central Credit Register; the list of Banco de España XBRL taxonomies in force; and the Virtual Office procedure for sending financial documentation. Credit institutions: the EU returns the Bank lists (FINREP, COREP own funds, losses on loans secured by immovable property, large exposures, leverage, LCR, NSFR, asset encumbrance, additional liquidity monitoring metrics, G-SII indicators, IRRBB, market risk, supervisory benchmarking, financial conglomerates, resolution planning, MREL and TLAC, the impracticability notification and the four remuneration data collections, which the Bank requires through Circular 2/2016) and the ECB supervisory fee factors; and the national statements: the public and confidential financial statements of Circular 4/2017 (FI, PI, PC, FC and F statements), the statements complementary to the Central Credit Register, the CIR declarations themselves, the Circular 2/2016 statements (RI1 to RI3, CF1, securitisation notices, CCAS1, the ICAAP summary IAC01), the Deposit Guarantee Fund contribution bases, interest rate statement 2172, floor clause complaints, the Circular 4/2021 conduct and complaints statements, the Circular 1/2023 covered bond statements, the Circular 1/2024 capital structure information, the Code of Good Practice and loan moratoria statements, branch offices and the EMU statistical (UEM) and interest rate (MIR) statements that the Bank collects for ECB statistics under its own forms. Other sectors, as far as the Bank's pages allow: specialised lending institutions (Circular 4/2019 statements and the Circular 1/2022 prudential and liquidity statements), payment and e-money institutions (Circular 5/2020 statements), payment service providers (card fees, ATM withdrawal fees, payment accounts and the EU instant payments charges report), currency exchange bureaux, mutual guarantee companies, appraisal companies, and real estate lenders and credit intermediaries; the DORA register of information is recorded once for all sectors. Pages were read in English where the Bank offers them; most forms pages, files and all circulars are only in Spanish (the Bank says circulars are only available in Spanish), so official titles are kept in Spanish and the circulars were read in the BOE or on the Bank's site. Statements are listed at statement level (estado), as in the circulars, not table by table. Left out: insurers and pension funds, and investment firms and other securities firms, which the Banco de España does not supervise (its list of supervised entities does not include them, and its page on EBA harmonised information says the CNMV produces the supervisory disclosures on investment firms); event-driven documents sent through SIF (annual accounts, audit reports, recovery plans, suitability and senior officer registers, TLTRO reporting and others in I.E. 2008.02); the payment statistics of Circular 2/2022; returns of financial holding companies, Sareb and banking foundations; and the questionnaires of the Central Balance Sheet Data Office for non-financial companies. Source

How firms file

• SIF (Sistema de Intercambio de Información Financiera)

  The Bank's system for receiving XBRL statements and financial documents. Institutions connect over HTTPS with a Banco de España electronic certificate, or send a signed and encrypted email to correo@procesos.bde.es with a ZIP file. SIF also offers a validation service before the official filing, returns acknowledgements or errors by email, and has a signing utility; statements that fail the validations are, as a rule, rejected and treated as not filed. Source

• Banco de España Virtual Office (Sede Electrónica): 'Envío de documentación financiera' (procedure ES_BDE_C164_P90)

  The Virtual Office procedure through which supervised institutions send the financial documentation they must file (annual accounts, management and audit reports, the annual banking report, supervisory fee data and other documents); it starts the SIF application and needs a certificate issued by the Banco de España. Documents that need a signature use a legal-person certificate of persons registered in the Bank's register of senior officers. Source

• Editran and ITW file transfer (Central Credit Register and its complementary statements)

  Channels for sending the fixed-format CIR declaration files to the Bank's applications: Editran, or the ITW web interface, which needs only a valid Banco de España certificate and an internet connection; the CIRBE instructions also list SWIFT. Source

• CRGWWW

  Web application through which reporting institutions access the data they have declared to the Central Credit Register; it needs a PKI certificate. Source

• EXB: register of branch offices of supervised entities

  Application, needing an electronic certificate, for the register of branch offices of supervised entities; the Bank links its user manual and access requirements from the reporting pages. Source

Data the BdE publishes from the returns

• Primary public financial statements (web applications)

  Firm by firm · Web applications with XBRL, PDF and Excel downloads

  Entity-by-entity individual and consolidated primary public financial statements (balance sheet, income statement, recognised income and expense, changes in equity, cash flows): quarterly for credit institutions from March 2018, annual for specialised lending institutions, payment institutions and e-money institutions. Up to two entities can be shown at a time and the data for all entities can be downloaded. Source

  From: PI 1 to PI 10, PS 1, PC 1 to PC 10, PI, PC, FI, FC (Circular 4/2019), PI, PC, FI, FC 40 (Circular 5/2020)

  Reuse: No separate terms on the page; the Banco de España website terms apply (see the licence block).

• Supervisory Statistics on Credit Institutions

  Added up across firms · PDF, Excel and CSV

  Quarterly aggregate balance sheet, profit or loss, profitability, asset quality and solvency data for credit institutions operating in Spain, with breakdowns for significant institutions, built from the reports filed under Implementing Regulation (EU) 2021/451, ECB Regulation 2015/534 and Circular 4/2017. Source

  From: FINREP, COREP OF, FI 1 to FI 45

  Reuse: No separate terms on the page; the Banco de España website terms apply (see the licence block).

• Interchange fees and merchant service charges

  Firm by firm · Web pages and Excel time series

  For each payment service provider, average interchange fees and merchant service charges received on card payments at points of sale in Spain each quarter (and maximum fees for transactions with individuals), plus aggregate figures and time series; published under Law 18/2014 and updated quarterly. Source

  From: TID 1, TID 2

  Reuse: No separate terms on the page; the Banco de España website terms apply (see the licence block).

Reuse terms for the BdE's documents

Banco de España: Disclaimer (Aviso legal), section 'Banco de España website copyright', checked 11 November 2026. In the BdE's words:

The Banco de España does not grant any general licence to use, or any general authorisation in respect of, its industrial or intellectual property rights, or any other property or right associated with its website, except by express written agreement with third parties, and it reserves the right to modify at any time the terms and conditions for use of the information published on its website which are set out below: Users of the Banco de España website are free to make personal use of the information obtained directly therefrom, including making copies in RAM or any other temporary storage device. Any other use of the information, other than merely for personal consultation, is authorised only if the following terms and conditions are observed and complied with: - Any distribution or reproduction of information disseminated on the Banco de España website shall be carried out faithfully, without any manipulation or alteration of the content, and the Banco de España shall always be cited as the source. - When such information is incorporated into documents or other media that are to be sold or transferred for consideration, the individual or legal entity publishing or disseminating the information by whatever means, shall inform buyers and/or transferees that the information may be obtained free of charge from the Banco de España website [...]

Can others share copies?

Allowed with conditions.

Conditions

Reproduce faithfully, without changing the content, and always cite the Banco de España as the source. If the information is sold or passed on for a fee, tell recipients it is free on the Banco de España website. A page linked from another site must appear alone in its own window. The page also says the Bank grants no general licence to its intellectual property rights except by express written agreement.

What the library does

Keeps copies of the documents, as the terms allow. The Bank's terms authorise distribution and reproduction of the information on its website if it is faithful and the Bank is cited as the source. So copies of the Bank's own reporting documents are kept, unchanged and credited, and the library is free. EU legal texts, BOE copies of Spanish law and EBA or ECB material are under their publishers' terms and are not copied here.

Notice the BdE's terms ask for: Source: Banco de España (https://www.bde.es). Documents copied here are unchanged and are available free of charge on the Banco de España website. The plain-English summaries are Line4's own; the Banco de España does not endorse this library.

What could not be verified

Said plainly, so nobody relies on a fact the sources do not give.

• Circular texts: Circular 4/2017 was read as published in the BOE on 6 December 2017 (BOE has no consolidated version of it on the page read) plus its amendment by Circular 1/2025; frequencies and deadlines quoted from its 2017 tables may have been changed by other amending circulars (2/2018, 2/2020, 3/2020, 5/2020, 6/2021, 1/2023), which were not read.
• Circulars not read (texts are on app.bde.es, whose own terms page was not found, or in the BOE under references not looked up): Circular 8/2015 (Deposit Guarantee Fund), Circular 5/2012 (transparency; read only through the Bank's technical applications for statement 2172), Circular 1/2009 and Circular 1/2024 (capital structure and branch offices), Circular 1/2010 (interest rate statistics), Circulars 1/2015, 3/2016 and 2/2019 (payment service providers) and Order EHA/1327/2009 (mutual guarantee companies). So the frequency and deadline of the FGD bases, floor clauses, capital structure (EC 1), MIR statements, ATM fee and TID statements, mutual guarantee company financial statements and the La Palma moratoria statements are recorded as not stated.
• EU returns: the Banco de España pages give the template lists and frequencies but not the remittance dates; deadlines are recorded as not stated and left to the EBA entry.
• Asset encumbrance, MREL and TLAC, and instant payments charges (SEPA_IPR): the Bank's pages link no list of templates and frequencies, so frequency is recorded as not stated.
• Supervisory benchmarking, COREP own funds, leverage ratio and losses on immovable property: the Bank's lists of templates are images inside PDFs; frequencies were read from the rendered images.
• FINREP: the Bank's list of FINREP templates and frequencies is dated June 2020 and may not reflect later framework changes.
• Validation rules for EU returns were not counted, as the brief requires; the Bank's own share is given in each note where its cross-check workbook marks the owner. For PDFs that mix EBA and Bank rules, the owner is not marked.
• Validation rule counts for national returns are counts of distinct rule codes in the Bank's PDF cross-check reports, parsed from their text; rules whose validity period ended before 11 November 2026 were excluded. Older PDFs (for example RI1 to RI3, CF1, IAC01, statement 2172, mutual guarantee and appraisal company statements, currency exchange statements I and II, TID) use a layout that could not be counted reliably, so their count is null.
• Circular 1/2026 on the Central Credit Register (BOE of 30 October 2026) repeals Circular 1/2013 twenty days after publication; the Bank's CIR page still links Circular 1/2013 and its data-module document. The record uses the new circular for scope, frequency and deadlines.
• Formats of the Circular 2/2016 statements RI1 to RI3, CF1 and the securitisation template, of statement 2172, the floor clause statement and the OEC-3 form are not stated on the pages read; the Bank publishes them as PDF and Excel forms. Taxonomy list pages 2 and 3 for credit institutions were not opened, so some XBRL taxonomy names may be missing.
• FI 152 (residential real estate loans, ESRB/2016/14) and FC 203 are not in the 2017 text of Circular 4/2017 read; their frequency and deadline were not found.
• Rule 68.6 of Circular 4/2017 (individual FINREP of subsidiaries of significant groups) was read only in part; the deadline was not found.
• The Bank's page for specialised lending institutions names 'Correlaciones y cuadres' and other documents for the interest rate risk statements of rule 24 of Circular 1/2022 without links; no documents could be recorded for them.
• Who supervises insurers is not stated on any Banco de España page read; the supervisory model page only links the Dirección General de Seguros y Fondos de Pensiones among related institutions. Investment firms are attributed to the CNMV from the Bank's page on EBA harmonised information.
• The supervisory disclosure portal shared by the Banco de España and the CNMV (transparencia.cnmv.bde.es), the annual banking report application, the web applications on app.bde.es and the SIF, CRGWWW and EXB applications on aps.bde.es were not opened (other hosts, logins or terms not checked).
• Statement 2172 feeds the official mortgage reference rate; the page where that rate is published was not read.
• The ECB supervisory fee factors: the deadline for the separate fee factor collection was not found in the parts of the ECB instructions read.
• The Bank's page for credit institutions lists both MP8 (Royal Decree-law 13/2025) and MP9 (Royal Decree-law 23/2026) La Palma moratoria statements as in force; whether MP8 is still filed is not stated.
• The English page for credit institutions labels the remuneration forms page 'Circular 3/2008 modified by Circular 4/2011' and the resolution forms page 'Remuneration', while the Spanish forms pages cite Circular 2/2016 and resolution; the record follows the forms pages and Circular 2/2016.
• The BOE pages were read on www.boe.es after reading the BOE legal notice on boe.es; BOE texts are consolidated only for information and have no legal value.

Sources

• Information Desk: Financial institutions (financial information required from supervised entities)
• Periodic information from credit institutions
• Electronic money institutions: financial information
• Payment institutions: financial information
• Specialised lending institutions: financial information
• Payment service providers: financial information
• Currency exchange bureaux: financial information
• Mutual guarantee companies: financial information
• Appraisal companies: financial information
• Real estate credit intermediaries and real estate lenders
• Reporting to the CCR required from supervised entities
• Información de taxonomías (taxonomies in force)
• I.E. 2008.02: XBRL filing and SIF transmission rules
• Virtual Office: Envío de documentación financiera
• The supervisory model in Spain
• Supervised entities
• EBA: harmonised information (supervisory disclosure)
• Circular 4/2017 (BOE)
• Circular 2/2016, consolidated text (BOE)
• Circular 1/2026 on the Central Credit Register (BOE)

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. See every regulator in the regulatory returns library.