The facts
- Who files
- Credit institutions, on a consolidated basis, or individually if not in a Spanish consolidated group, and branches of non-EU credit institutions. Large institutions send all statements; small and non-complex and other institutions send subsets set out in rule 64.3 of Circular 2/2016; branches of non-EU credit institutions send R 01.00 to R 05.00. Specialised lending institutions also send these statements under rule 25 of Circular 1/2022, and the Bank links its credit institution pages from the specialised lending institutions page. Source
- How often
- Annual (rule 64.1 of Circular 2/2016: statements R 01.00, R 02.00, R 03.00, R 05.00 and R 09.00 to R 12.00). Source
- Deadline
- Before 15 June of the year after the reference date (rule 64.5 of Circular 2/2016). Source
- Format
- XBRL-XML. XBRL-XML files sent through the Bank's SIF system (web upload or signed and encrypted email). The Bank publishes Spanish extensions of the EBA and SRB taxonomies that keep the business content unchanged: one module covers both individual and consolidated data, told apart by the dimension 'Agrupacion', and the EBA filing indicators are replaced by the Bank's own preamble listing the statements sent. All facts of one data type must use one decimal precision so the Bank can convert the file to xBRL-CSV for the European authorities; a mismatch is a serious error and the file is rejected (I.E. 2008.02). Source
- How it is filed
- Filing routes recorded for the BdE: SIF (Sistema de Intercambio de Información Financiera); Banco de España Virtual Office (Sede Electrónica): 'Envío de documentación financiera' (procedure ES_BDE_C164_P90); Editran and ITW file transfer (Central Credit Register and its complementary statements); CRGWWW; EXB: register of branch offices of supervised entities. See how firms file with the BdE.
- Status
- In force
- Legal basis
- Group
- Credit institutions and specialised lending institutions: remuneration data (EU, EBA)
Templates (0)
The library lists no templates for this return.
EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/rem-bm-ci (docs/eba/rem-bm-ci.md). Spanish firms use the EBA's templates and taxonomy, through the Banco de España's Spanish extension. Source
Validation rules
The BdE publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source
How they are written: EBA validation rules in the EBA reporting framework (see the EBA entry); Banco de España cross-check file ('Correlaciones y cuadres') with rule code, severity and formula.
The rules are the EBA's (see the library's EBA entry eba/rem-bm-ci). The Bank's cross-check report for this return lists 238 distinct rule codes (EBA and Banco de España rules together; the report does not mark which body owns each rule). The Bank publishes the same checks in two versions, for its 'RC' and 'FIN' codings. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed.
How they were counted
Not counted here: the EBA's validation rules apply (see eba/rem-bm-ci).
Counts are in the BdE's own unit, so they are not comparable with other regulators' counts.
Public data
No published data from this return was found. No data from this return published by the Banco de España was found on the pages checked. Source
Official documents (9)
The BdE's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.
- Credit institutions
List of returns · HTML
The Bank's list of periodic information it requires from credit institutions: EU returns, Circular 4/2017 accounting statements, solvency, remuneration, resolution, deposit guarantee, interest rate, conduct, covered bond, capital structure and moratoria statements, and statements for the ECB.
- I.E. 2008.02: Normas para la presentación y transmisión telemática de estados financieros de acuerdo con el estándar XBRL y de otra documentación financiera
Filing rules · PDF · 693.3 KB · 13 October 2026
Technical instruction (version dated 6 October 2026) on filing XBRL statements and financial documents through SIF: XBRL format, Spanish extensions of EBA and SRB taxonomies, preamble, precision rules for xBRL-CSV conversion, web and email channels, document types and electronic signature.
SHA-256
166129dd92c0show in full166129dd92c096cdbe892f51e0e04f738be46f6d00e13bc731d709ddb74a7243 - Información de taxonomías (taxonomies in force and no longer in force)
Taxonomy · HTML
Lists the Banco de España XBRL taxonomies in force by type of institution (MFIs, credit institutions and specialised lending institutions, payment service providers, mutual guarantee companies, appraisal companies and currency exchange bureaux) and links the full Banco de España taxonomy package.
- Taxonomías del Banco de España (es-bde.zip)
Taxonomy · ZIP · 72.0 MB · 3 November 2026
Full package of the Banco de España XBRL taxonomies, including its Spanish extensions of EBA taxonomies (75 MB).
SHA-256
b311f3a0e585show in fullb311f3a0e585b786a10b3f49f753db92b2c3363470c30540d44f5ee0d8d3126e - Información general sobre remuneraciones (SOLV_RMBM)
List of returns · HTML
- Información general sobre remuneraciones (SOLV_RMBM): Relación y frecuencia de los estados a reportar
Instructions · PDF · 88.5 KB · 14 November 2023
SHA-256
903ca53d2a5fshow in full903ca53d2a5f5871206f853468c6f974e4cca156bc7fb20b00948f084af7871b - Información general sobre remuneraciones (SOLV_RMBM): Información a remitir
Template · XLSX · 89.3 KB · 14 November 2023
SHA-256
3846d644d551show in full3846d644d551958166e51e204f5ea22f6688a1b9a6143fbd844a9978f833e4a4 - Información general sobre remuneraciones (SOLV_RMBM): Correlaciones y cuadres. Codificación RC
Validation rules · PDF · 682.8 KB · 21 May 2024
SHA-256
0987d78709c7show in full0987d78709c758ab64739a81630532e652266c1c5158cd950741a9e45f7f9385 - Información general sobre remuneraciones (SOLV_RMBM): Correlaciones y cuadres. Codificación FIN
Validation rules · PDF · 689.1 KB · 21 May 2024
SHA-256
71de39227dabshow in full71de39227dabb9748a446d81e78f6f4125aff3a45c94027324ecae47eca6c469
Sources
Every page and document this return's facts were read from.
- bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/informacion-periodica-entidades-credito/remuneracion/informacion-al-banco-c2/solv-rmbm-informacion/
- bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/entidades-credito/
- bde.es/f/webbde/INF/MenuVertical/Supervision/Normativa_y_criterios/informacion/ficheros/IE_2008_02.pdf
- boe.es/eli/es/cir/2016/02/02/2/con
- boe.es/eli/es/cir/2022/01/24/1/con
- bde.es/wbe/en/punto-informacion/contenidos/informacion-financiera-a-remitir-entidades-supervisadas/establecimientos-financieros-credito/remuneracion/remuneracion--informacion-al-banco-de-espana--circular-1-2022---impresos-y-documentos-relacionados/
Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.
Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see BdE's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.
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.
Last checked 11 November 2026.
