CIRCULAR 4 / 2012 from 25 April, the Bank of Spain on billing statement and payments abroad.

Magnitudes Ferquency filing date
Amounts transactions during the previous year or

Balance of assets and liabilities to 31 December preceding year

result equal to or greater than EUR 300 million

MONTHLY In the 20 days after the end of each month.
Amounts transactions during the previous year oSaldo of assets and liabilities to 31 December Year anteriorresulte than 100 and less than EUR 300 million

QUARTERLY In the 20 days after the end of each calendar quarter.
Amounts transactions during the previous year oSaldo of assets and liabilities to 31 December anteriorresulte less than EUR 100 million year.

ANNUAL Before 20 January the following year.
Exception
Amounts transactions during the previous year oSaldo of assets and liabilities to 31 December anteriorNo year exceeds 1 million euros.

NO OBLIGACIÓNEXCEPTO express request
Residents who, not having reached these limits statement in the previous fiscal year, exceeded during the current year shall be required to file returns at intervals to be, from the time when those limits are exceeded.

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