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In forceSupervised entities: conduct, transparency and complaints, Circular 4/2021 (national)Last checked 11 November 2026

Conduct, transparency and complaints statements (CP, CI, CR)

A regulatory return listed by the Banco de España (BdE), Spain.

Confidential statements on market conduct, transparency and customer protection: products (secured and unsecured loans, deposits and payment accounts, points of sale, second brands), fees and interest income, and complaints received and resolved by the customer service department (rule 6 of Circular 4/2021). Source

Official title: Estados reservados en materia de conducta y reclamaciones (Circular 4/2021)

The facts

Who files
Credit institutions (except ICO), specialised lending institutions, payment institutions, institutions exempt under Article 14.1 of Royal Decree-law 19/2018, e-money institutions, account information service providers, currency exchange bureaux, real estate lenders and credit intermediaries, and Spanish branches of EU and non-EU credit, payment and e-money institutions (rule 2). Each type sends a different set: credit institutions most statements; payment, e-money and account information firms and exchange bureaux only CR 1-1 and CR 2-1; detail statements only above thresholds (rule 6 of Circular 4/2021). Source
How often
Semi-annual: the reporting period is the calendar half-year (rule 5.ii of Circular 4/2021). Source
Deadline
Within the first five calendar days of the third month after the end of the half-year; if the last day is a holiday in Madrid, or where the institution is based, by the next working day (rule 5.ii of Circular 4/2021). Source
Format
XBRL-XML. XBRL-XML file built on the Bank's own taxonomy, sent through the SIF system (web upload or signed and encrypted email to correo@procesos.bde.es) with a Banco de España electronic certificate; the file names the reporting module and lists the statements sent in a preamble (I.E. 2008.02). Taxonomy 'conducta_2022-12' (confidential conduct and complaints statements). The Bank also publishes the sending criteria for each type of institution ('Criterios de remisión'). 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
Supervised entities: conduct, transparency and complaints, Circular 4/2021 (national)

Templates (10)

The tables and forms inside the return. Plain name first, the BdE's code in brackets.

  • Assets: secured loans (business in Spain) (CP 1)
  • Assets: unsecured loans (business in Spain) (CP 2)
  • Liabilities: deposits and payment accounts (business in Spain) (CP 3)
  • Points of sale in Spain (CP 4)
  • Activity under second brands (business in Spain) (CP 5)
  • Fees and interest income: assets (business in Spain) (CI 1)
  • Fees: liabilities and payment accounts (business in Spain) (CI 2)
  • Fees: payment instruments and services (business in Spain) (CI 3)
  • Complaints received (business in Spain) (CR 1)
  • Complaints resolved by the customer service department (business in Spain) (CR 2)

Statement level from rule 6.1 of Circular 4/2021; the Bank's data file (December 2022) splits them into 35 tables. Statement CPI 1 of the same circular is recorded separately (real estate lenders and credit intermediaries). Source

Validation rules

429 rules, as counted from the BdE's published material. They are written for people to read; software cannot run them as published. Source

How they are written: PDF report of cross-checks ('Informe de cuadres y relaciones' or 'Correlaciones y cuadres') giving each rule code, its number of evaluations, tolerance and formula.

The cross-check report covers all the conduct statements, including CPI 1. Under I.E. 2008.02, statements that fail the validations are, as a general rule, rejected automatically and treated as not filed; part of the checks are also published in XBRL in the Bank's taxonomies.

The rules, on bde.es

How they were counted

Distinct rule codes listed in 'CMR_Cuadres.pdf' (file dated 2025-01-16 by the server), each shown with its number of evaluations and its formula.

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.

Sources

Every page and document this return's facts were read from.

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.