Royal Decree 813/2026, of October 7, modifying various royal decrees in the financial sector for their adaptation to the current regulatory framework

I. GENERAL PROVISIONS
MINISTRY OF ECONOMY, TRADE AND BUSINESS
20915 Royal Decree 813/2026, of October 7, modifying various royal decrees in the financial sector for their adaptation to the current regulatory framework.
I
This royal decree aims to update regulatory provisions on anti-money laundering, to adapt them to new risks, methodologies, and technological advancements that have emerged in recent years, as well as to new international requirements that Spain must meet as a member of the Financial Action Task Force (FATF). This review is particularly relevant in the context of FATF's mutual evaluation of Spain, which will begin in 2026 and will conduct a comprehensive review of the anti-money laundering and counter-terrorist financing framework. Furthermore, this reform is part of Spain's fulfillment of international obligations assumed within the United Nations framework for the prevention and fight against money laundering and terrorist financing. In particular, it takes into consideration the United Nations Convention against Transnational Organized Crime and its Protocols, done in New York on November 15, 2000, whose articles 6 and 7 relate to the criminalization of the laundering of the proceeds of crime and measures to combat it. Similarly, it addresses the provisions of the United Nations Convention against Corruption, done in New York on October 31, 2003, especially its articles 14 and 23, which establish obligations regarding the prevention of money laundering and the criminalization of related conduct. It also partially transposes Directive (EU) 2024/1640 of the European Parliament and of the Council, of May 31, 2024, on the mechanisms to be established by Member States for the prevention of the use of the financial system for money laundering or terrorist financing, which amends Directive (EU) 2019/1937 and amends and repeals Directive (EU) 2015/849 in those matters that can be incorporated more immediately through this regulatory standard, thus allowing the Spanish anti-money laundering system to remain updated, as well as to resolve certain deficiencies observed during its years of validity. Likewise, this royal decree introduces various specific modifications to regulatory standards in the financial sector in order to adapt them to recent updates of the European Union regulatory framework, improve their internal coherence, or reduce unnecessary or redundant administrative burdens. These reforms include, in particular, adjustments derived from European bank resolution regulations, consolidated supervision rules for investment firms, and the Capital Requirements Directive. Improvements aimed at simplifying and rationalizing certain reporting obligations provided for in the transparency regulations for issuers and in the regime for deposit guarantee funds are also incorporated. In addition, in the area of basic payment accounts, certain non-profit entities of the National Reception System or the Third Sector are allowed to provide information on the risk of financial exclusion in exceptional cases and with prior authorization from the competent authorities in social services. The ultimate goal is to facilitate the accreditation of economic
vulnerability to access free basic payment accounts. The regulatory framework on financial instruments is also modified with the aim of expanding access for companies listed in Spain to other investors and markets, for example, by facilitating simultaneous listing in Spain and in other markets outside the EU and maintaining the main registry in Spain. Finally, the means of payment available to public administrations are made more flexible and expanded, and electronic means of payment such as cards are allowed to be enabled. II This royal decree is structured into the following parts: title of the provision; an explanatory part divided into three sections; an operative part consisting of eleven articles; a single additional provision, three transitional provisions, a single repealing provision, and four final provisions. Articles one and two aim to make the means of payment available to public administrations more flexible and expand them, and to enable electronic means of payment such as cards. To this end, Royal Decree 640/1987, of May 8, on "to be justified" payments, and Royal Decree 725/1989, of June 16, on fixed cash advances, are modified to expressly include reference to bank cards as a means of payment, under the terms provided for in an Order of the Ministry of the Presidency, Justice and Relations with the Cortes, at the joint proposal of the Ministries of Finance and Economy, Trade and Business.
Article three modifies Royal Decree 2606/1996, of December 20, on deposit guarantee funds for credit institutions, to adjust the regulation to Directive 2014/49/EU of the European Parliament and of the Council, of April 16, 2014, on deposit guarantee schemes. Primarily, the objective is to make the accrual date for contributions to the securities compartment more flexible, so that member entities are given more time to inform the Deposit Guarantee Fund of the guaranteed securities that form the basis of calculation.
Article four modifies Royal Decree 1362/2007, of October 19, which develops Law 24/1988, of July 28, on the Securities Market, in relation to transparency requirements regarding information on issuers whose securities are admitted to trading on an official secondary market or another regulated market in the European Union to reduce administrative burdens while maintaining sufficient transparency and better aligned with European regulations: the notification threshold for significant acquisitions of shares during a takeover bid is raised from 1% to 3%, and self-treasury notification obligations are adjusted, requiring notification of operations that result in an issuer's participation exceeding, reaching, or falling below the thresholds of 3%, 5%, or 10%. Furthermore, the requirement to identify and communicate all operations leading to the crossing of these thresholds, provided for in letter c) of article 41, is suppressed, reducing unnecessary burdens, as well as the notification obligation for directors and managers of issuers regulated in articles 25.2, 31, 35.3 and 35.9, 36.2 and 47, and in the first additional provision of Royal Decree 1362/2007, of October 19, due to overlap with the communication regime for operations provided for in article 19 of Regulation (EU) No 596/2014 of the European Parliament and of the Council, of April 16, 2014, on market abuse, and not being required by Directive 2004/109/EC of the European Parliament and of the Council, of December 15, 2004, on the harmonization of transparency requirements regarding information on issuers whose securities are admitted to trading on a regulated market and amending Directive 2001/34/EC. These modifications are aligned with the regulatory simplification strategy agreed within the European Union to improve the competitiveness of community capital markets.
Article five modifies the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and terrorist financing, approved by Royal Decree 304/2014, of May 5. Firstly, certain modifications are introduced in relation to the notarial sector: paragraph 2 of article 3 is suppressed to eliminate the exclusion of notarial and registry acts that lack economic or patrimonial content or are not relevant for the purposes of preventing money laundering and terrorist financing; article 4 states that identification and identity verification must be carried out in all operations performed before a notary; article 31 is modified to specify that notaries must apply anti-money laundering and terrorist financing prevention policies and procedures as established by their centralized prevention bodies, and article 44.2 is modified to strengthen the role of centralized prevention bodies.
Secondly, regarding due diligence, article 4 is also reformed to include that identification and identity verification must also be carried out in operations performed at crypto ATMs.
Likewise, and as a consequence of the approval of Royal Decree 255/2025, of April 1, which regulates the National Identity Document, the necessary adaptations are undertaken to regulate the use of its digital version. Specifically, article 6 is modified to expressly establish that identification may be carried out using both the physical and digital versions, and article 28 is modified so that, for document retention purposes, information obtained through electronic identification means is stored. On the other hand, article 12 is modified so that in cases where, at the start of the business relationship, obliged subjects have not been able to complete due diligence measures, they should assess the appropriateness of reporting by indication, after carrying out the special report referred to in article 17 of Law 10/2010, of April 28. Similarly, in relation to non-face-to-face operations regulated in article 21, two modifications are introduced. On the one hand, for cases where the client's identity is accredited through secure client identification procedures in non-face-to-face operations, it is included as a condition that such procedures comply with the minimum requirements established in the general authorizations published by the Executive Service of the Commission. This modification aims to reinforce legal certainty and the reliability of non-face-to-face identification procedures, requiring that the mechanisms used comply with the minimum requirements established by the Executive Service of the Commission in its general authorizations, ensuring homogeneous and technical security levels. On the other hand, and in relation to gaming operators, article 21 is modified to ensure that the holder of the payment method used in deposits and withdrawals is the holder of the gaming account, thus avoiding the undesirable effects that the current regulation has brought about. Thirdly, in relation to internal control measures, article 31 is modified, on the one hand, to include that obliged subjects must approve in writing and apply appropriate policies and procedures also regarding the application of sanctions and financial countermeasures, and, on the other hand, to suppress the exception previously included for certain obliged subjects to designate a representative before the Executive Service of the Commission for the Prevention of Money Laundering and Monetary Infractions (hereinafter, Executive Service of the Commission). In this regard, article 35 is also modified to establish that, in the case of obliged subjects forming a business group, the representative may designate up to a maximum of three authorized persons.
Article 32 is also reformed so that the prior risk analysis on which internal control procedures must be based is prepared taking into account, at a minimum, the national risk analysis, the supranational risk analysis of the European Union, relevant sectoral risk analyses prepared by the competent authorities, as well as information on the risks of money laundering, terrorist financing, and non-application and circumvention of international financial sanctions and countermeasures provided by the competent authorities.
Fourthly, article 42 is modified to align the regulation of foundations and associations with FATF standards on the matter and the required risk-based approach. This regulation is not applicable to religious entities, which are governed by their specific regulations, comprising Organic Law 7/1980, of July 5, on Religious Freedom, and Royal Decree 594/2015, of July 3, which regulates the Register of Religious Entities.
Likewise, articles 48 and 49 are modified to define the competencies related to the freezing or blocking of funds or economic resources.
Fifthly, articles 63 and 65 are modified to update references to the appropriate competent bodies and to include that the Financial Intelligence Committee will be responsible for preparing the national risk analysis.
Similarly, a new article 66 bis is incorporated, which develops article 44.2.n) of Law 10/2010, of April 28, on statistics, also specifying their content, incorporating the requirements contained in FATF Recommendations 1 and 33.
Sixthly, in relation to the Executive Service of the Commission, the requirements for the appointment of its Director, as well as the causes for dismissal, are regulated, including the end of the period for which they were appointed, resignation, or being subject to a cause of incompatibility.
Likewise, article 67 bis is incorporated to collect the information that the Executive Service of the Commission must send to obliged subjects.
In line with the above, and in accordance with the functions assigned to the Executive Service of the Commission, a new article 67 ter is included relating to the national risk analysis, which develops the provisions of article 44.2 ñ) of Law 10/2010, of April 28, and defines its minimum content; and article 67 quater which regulates the content of the annual report to be prepared by the Executive Service of the Commission, and which will include, among others, data on various statistics, information on trends and typologies derived from files disseminated to other competent authorities or the competencies of the Executive Service of the Commission. Finally, article 68 is modified to enable, through the corresponding agreement signed with the National Commission for the Prevention of Money Laundering and Monetary Infractions, officials from regional police forces with competencies in money laundering, terrorist financing, and proliferation financing to be assigned to the Executive Service of the Commission. In line with this modification, articles 68 bis and 68 ter are incorporated to include the possibility that officials from the General State Administration competent in matters related to money laundering, terrorist financing, and proliferation financing, and statutory personnel from the National Intelligence Center, may also be incorporated into the Executive Service.
Article six modifies Royal Decree 84/2015, of February 13, which develops Law 10/2014, of June 26, on the regulation, supervision, and solvency of credit institutions, strengthening the supervisory collaboration of the Bank of Spain by expressly incorporating all relevant entities of the consolidable group – regulated and unregulated, unregulated subsidiaries, significant branches, parent companies, and competent authorities, in order to adjust its content to the provisions of article 117.1.a) of Directive 2013/36/EU of the European Parliament and of the Council of June 26, 2013, on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, which amends Directive 2002/87/EC and repeals Directives 2006/48/EC and 2006/49/EC.
Article seven modifies Royal Decree 1012/2015, of November 6, which develops Law 11/2015, of June 18, on the recovery and resolution of credit institutions and investment firms, and which modifies Royal Decree 2606/1996, of December 20, on deposit guarantee funds for credit institutions, to update the determination of ex-ante contributions to the National Resolution Fund in accordance with Commission Delegated Regulation (EU) 2015/63, of October 21, 2014, supplementing Directive 2014/59/EU of the European Parliament and of the Council with regard to ex-ante contributions to resolution financing arrangements, suppressing the reference to May 1 for determining the contribution to the National Resolution Fund and replacing it with the provisions of the Delegated Regulation, and to clarify the scope of consolidation of the resolution group, excluding entities exempt from the minimum requirement for own funds and eligible liabilities.
Article eight modifies Royal Decree 164/2019, of March 22, which establishes a free basic payment account regime for persons in situations of vulnerability or at risk of financial exclusion, in order to facilitate the accreditation of economic vulnerability to access free basic payment accounts, allowing certain non-profit entities of the National Reception System or the Third Sector to provide information on the risk of financial exclusion in exceptional cases and with prior authorization from the competent authorities in social services.
Article nine modifies Royal Decree 813/2023, of November 8, on the legal regime of investment firms and other entities that provide investment services, suppressing the obligation for third-country entities operating under a free provision of services regime to annually send the CNMV information equivalent to that required for branches, as it is not provided for in European regulations and alternative information channels exist, reducing unnecessary administrative burdens. Likewise, an express authorization is provided for the CNMV to specify and develop the requirements of the corporate governance system of investment firms, as was the case with Royal Decree 217/2008, of February 15, on the legal regime of investment firms and other entities that provide investment services and partially modifying the Regulation of Law 35/2003, of November 4, on Collective Investment Institutions, approved by Royal Decree 1309/2005, of November 4, where a similar provision allowed the CNMV to develop Circular 1/2014, of February 26, of the National Securities Market Commission, on the internal organization requirements and control functions of entities providing investment services.
Article ten introduces a new paragraph in article 34 of Royal Decree 814/2023, of November 8, on financial instruments, admission to trading, registration of negotiable securities, and market infrastructures, to facilitate the simultaneous trading of Spanish securities in foreign markets without the need to transfer the main registry of the issue outside Spain. The reform offers an alternative that allows the central reference depositary to remain in Spain, even when part of the securities are deposited in a central depositary located outside the European Union for trading in another market. For these purposes, the Spanish central depositary is authorized to maintain a technical account, of a global and merely accounting nature, intended to reflect the balance of securities deposited outside the European Union and to verify the correct integrity of the issue. This account does not confer title of legitimation over the negotiable securities recorded in the central registry, so it does not affect their ownership, but it provides greater legal certainty and operational clarity to the model.
Furthermore, this article also specifies the scope of the verification carried out by the market's governing body of the admission requirements for non-participatory securities to trading on regulated markets, limiting it to checking compliance with the applicable requirements and the formal sufficiency of the documentation presented, and clarifying that such verification will not determine the market's governing body's responsibility for the lack of veracity of the information contained in said documentation.

Article eleven modifies Royal Decree 815/2023, of November 8, which develops Law 6/2023, of March 17, on Securities Markets and Investment Services, in relation to the official registers of the National Securities Market Commission, cooperation with other authorities and the supervision of investment services firms, so that minor sanctions derived from the commission of infringements typified in letters a) and d) of article 310 of Law 6/2023, of March 17, are recorded in the CNMV's public register of sanctions. In addition, a new case for attributing consolidated supervision to the CNMV is incorporated when it individually supervises more than one investment firm within a group and the sum of their balance sheets is greater than the sum of the total balance sheets of the rest of the group's investment firms individually supervised by any other competent authority.
Likewise, a single additional provision is included with the aim of establishing a twelve-month period during which the mandate of the Director of the Executive Service of the Commission may continue to exercise their functions until the appointment of their successor from the expiration of their mandate.
On the other hand, three transitional provisions are included to ensure the proper incorporation of the modifications made to the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism.
The first of these aims to establish a six-month period for both gambling operators and players themselves to undertake the necessary technical and operational adaptations to comply with the new identity verification method introduced in article 21.
The second of these establishes a transitional period of nine months for obliged entities included in sections i) to u), both inclusive, of article 2.1 of Law 10/2010, of April 28, which, including agents, employ fewer than 10 people and whose annual turnover or annual balance sheet does not exceed 2 million euros, to communicate the appointment of their representative to the Executive Service of the Commission.
The third of these includes the eighteen-month transitional regime for the use of electronic identification means.
Finally, the first final provision, referring to the jurisdictional title, establishes that articles 1 and 2 of the royal decree are based on the exclusive competence of the State, in accordance with article 149.1.14.ª of the CE, while articles 3 to 11 maintain the same jurisdictional bases as the norms they modify. Likewise, the single additional provision and transitional provisions 1.ª and 2.ª are covered by article 149.1.6.ª, 11.ª and 13.ª. The second final provision explicitly states the partial incorporation of Directive 2024/1640 of the European Parliament and of the Council, of May 31, 2024. Similarly, the third final provision includes the authorization for the Minister of Economy, Trade and Business to issue, by ministerial order, the availability and technological means necessary for the execution of the modifications made by article five, paragraphs three and six, in articles 6.1.a) and 28 of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism. For its part, the fourth final provision covers the entry into force of the norm. III This royal decree responds to the principles of necessity, effectiveness, proportionality, legal certainty, transparency, and efficiency. This royal decree responds to the principle of necessity insofar as it introduces essential modifications to guarantee the correct application and updating of the financial regulatory framework, adapting it to the changes made in the OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133743 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es European Union regulations and to the practical needs detected by supervisory authorities. The reforms included introduce technical adjustments aimed at facilitating the operations of credit institutions, investment services firms, as well as the regime of the Deposit Guarantee Fund, avoiding regulatory gaps or divergent interpretive criteria. The principle of effectiveness is fully satisfied, since the incorporated modifications allow the objectives pursued by the royal decree to be achieved through concrete, specific, and directly applicable regulatory adjustments. By updating procedures, redefining information thresholds, and clarifying supervisory powers, regulatory coherence is improved, and it is ensured that the regulatory framework can operate effectively, strengthening both supervision and user protection. This royal decree complies with the principle of proportionality by limiting itself to introducing the strictly necessary modifications to guarantee the adequacy of the legal system to European requirements and supervisory practice, without imposing additional unjustified burdens. The reforms focus on specific technical adjustments – such as the modification of thresholds, the precision of documentary obligations, or the adaptation of calendars – without creating new regulatory regimes or increasing requirements for obliged entities beyond what
is essential. The principle of legal certainty is reinforced by clarifying dispersed precepts in different royal decrees that regulate essential areas of the financial system, as well as by harmonizing these with the provisions of recently approved European regulations. In relation to the principle of transparency, in the drafting procedure of this royal decree, the provisions of Law 50/1997, of November 27, on the Government, and Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, have been taken into account. The prior public consultation process has been carried out for the regulatory modifications of article five of this royal decree, but this process has been dispensed with for the other articles in accordance with the provisions of article 26.2 of Law 50/1997, of November 27, as these do not impose new relevant obligations on the recipients and are limited to regulating partial aspects of a matter, due to their strictly technical nature and their limited economic and regulatory impact. However, the public hearing process provided for in article 26.6 of Law 50/1997, of November 27, has been carried out, thus enabling the participation of potential recipients, ensuring compliance with the principle of transparency. In this regard, it is necessary to highlight the broad participation of the affected sectors, whose observations have been valued, and where appropriate, incorporated into the regulatory text. Likewise, reports have been collected from the Commission for the Prevention of Money Laundering and Monetary Infractions, within which, reports have been collected from regional police forces with competence in the matter, the Council of Consumers and Users, the General Council of the Judiciary, the Fiscal Council, the State Council of Non-Governmental Organizations for Social Action, as well as from the Ministries of Culture; Equality; Territorial Policy and Democratic Memory; Social Rights; Consumption and Agenda 2030; Inclusion, Social Security and Migrations; Interior, Treasury; Foreign Affairs, European Union and Cooperation; and Presidency, Justice and Relations with the Cortes. Likewise, the principle of efficiency is complied with because this royal decree does not impose unnecessary or accessory administrative burdens. Articles one and two of this royal decree are issued under the provisions of article 149.1.14.ª of the Spanish Constitution, which attributes to the State the exclusive competence over general Treasury and State Debt. Articles three to eleven are covered by the same jurisdictional titles invoked in the norms subject to modification. OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133744 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es The single additional provision and the second transitional provision are issued under paragraphs 11.ª and 13.ª of article 149.1 of the Constitution, insofar as they attribute to the State competences over the bases of
credit regulation and the bases and coordination of general economic activity planning. The first transitional provision is covered by paragraphs 6.ª, 11.ª and 13.ª of article 149.1, insofar as they attribute to the State competences over commercial legislation, bases of credit, banking and insurance regulation and the bases and coordination of general economic activity planning. By virtue thereof, at the proposal of the First Vice-President of the Government and Minister of Economy, Trade and Business, with the prior approval of the Minister for Digital Transformation and Public Function, in agreement with the Council of State, and after deliberation by the Council of Ministers at its meeting on October 6, 2026, I HEREBY ORDER:
Article one. Modification of Royal Decree 640/1987, of May 8, on payments issued “to be justified”.
Article 6 of Royal Decree 640/1987, of May 8, on payments issued “to be justified”, is redrafted as follows:
“Article 6. Disposition of funds.
The disposition of funds from the accounts referred to in article 5 of this royal decree shall be made by means of nominative checks or bank transfers, authorized with the joint signatures of the paying cashier and the official designated by the Head of the administrative Unit to which the paying Cashier's Office is attached or their substitutes. These dispositions of funds may also be made, exceptionally and when their necessity is duly justified by the ordinary means of disposition of funds not being applicable, by bank card, under the terms that are established by joint ministerial order of the Ministries with competence in matters of Treasury and Economy. In those public bodies that use payment systems similar to those of payments issued “to be justified”, credit cards may also be used as a means of payment, adjusting their use to the same requirements established by current regulations.”
Article two. Modification of Royal Decree 725/1989, of June 16, on fixed cash advances.
A new paragraph 3 is added to article 6 of Royal Decree 725/1989, of June 16, on fixed cash advances, with the following wording:
“3. The disposition of funds may also be made, exceptionally and when its necessity is duly justified by the ordinary means of disposition of funds not being applicable, by bank card, under the terms that are established by joint ministerial order of the Ministries with competence in matters of Treasury and Economy.
In those public bodies that use payment systems similar to those of fixed cash advances, credit cards may also be used as a means of payment, adjusting their use to the same requirements established by current regulations.”
Article three. Modification of Royal Decree 2606/1996, of December 20, on deposit guarantee funds for credit institutions.
Letter b) of paragraph 2 of article 3 of Royal Decree 2606/1996, of December 20, on deposit guarantee funds for credit institutions, is redrafted as follows:
“b) In the case of contributions to the securities guarantee compartment, the quoted value of the guaranteed securities, as defined in article 4.2. When among the latter there are securities and financial instruments not traded on a secondary market, Spanish or foreign, their calculation basis will be given by their nominal value or by their redemption value, whichever is more appropriate for the type of security or financial instrument in question, unless another more significant value has been declared or recorded for the purposes of its deposit or registration.”
Article four. Modification of Royal Decree 1362/2007, of October 19, which develops Law 24/1988, of July 28, on the Securities Market, in relation to transparency requirements regarding information on issuers whose securities are admitted to trading on an official secondary market or another regulated market of the European Union.
Royal Decree 1362/2007, of October 19, which develops Law 24/1988, of July 28, on the Securities Market, in relation to transparency requirements regarding information on issuers whose securities are admitted to trading on an official secondary market or another regulated market of the European Union, is modified as follows:
One. Paragraph 2 of article 25 is left without content.
Two. Paragraph 6 of article 30 is redrafted as follows:
“6. In the case of a public takeover bid for shares, shareholders of the affected company who acquire securities that grant voting rights must notify the National Securities Market Commission of said acquisition when the proportion of voting rights in their possession reaches or exceeds 3%. Likewise, these shareholders or shareholders of the affected company who already held 3% of the voting rights, shall notify any operation that implies a subsequent variation in said percentage. The content of the communications provided for in this paragraph shall comply with the provisions of article 34. The National Securities Market Commission shall disseminate said information immediately. The obligations of the preceding paragraph shall apply from the announcement of the public takeover bid for shares until its settlement or withdrawal.” Three. Article 31 is left without content. Four. Paragraphs 3 and 9 of article 35 are left without content. Five. Paragraph 2 of article 36 is left without content. Six. Paragraph 1 of article 40 is redrafted as follows:
“1. The issuer of shares admitted to trading on an official secondary market or another regulated market domiciled in the European Union, for which Spain is the home Member State, shall communicate to the CNMV the proportion of voting rights remaining in its possession, in accordance with the provisions of the following article, when it acquires or transfers its own shares that grant voting rights, in a single act or by successive acts, either by itself, through a controlled entity or through an interposed person, and its participation reaches, or crosses, above or below, the thresholds of 3%, 5% or 10% of the voting rights. The issuer shall have a maximum period of four trading days from said acquisition or transfer to make the communication.” Seven. Letter c) of article 41 is left without content. Eight. Article 47 is left without content. Nine. The first additional provision is left without content.
Article five. Modification of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism, approved by Royal Decree 304/2014, of May 5.
The Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism, approved by Royal Decree 304/2014, of May 5, is modified as follows:
One. Paragraph 2 of article 3 is suppressed.
Two. Paragraph 1 of article 4 is redrafted in the following terms:
“Article 4. Formal identification.

Obliged entities shall identify and verify, by means of reliable documents, the identity of all natural or legal persons who intend to establish business relationships or intervene in any occasional operations whose amount is equal to or greater than 1,000 euros, with the exception of the payment of lottery prizes and other games of chance, where identification and verification of identity shall proceed in relation to prizes whose amount is equal to or greater than 2,500 euros, without prejudice to the provisions of Law 13/2011, of May 27, on the regulation of gambling, and its implementing regulations.
In money remittance operations, transfer management, those carried out before a notary, with the exception of notarial acts included in article 163 of the Notarial Regulation, and those carried out at crypto-asset ATMs, identification and verification of identity must proceed in all cases.
Verification of identity shall not be mandatory in the execution of operations when there are no doubts regarding the identity of the intervening party, their participation in the operation is accredited by their handwritten or electronic signature in the terms provided for in letter a) of paragraph 1 of article 21 of this regulation, and said verification had been previously carried out at the establishment of the business relationship.”.
Three. Paragraph a) of paragraph 1 of article 6 is modified in the following terms:
“a) For natural persons of Spanish nationality, the National Identity Document, in its physical or digital version, as defined in Royal Decree 255/2025, of April 1, which regulates the National Identity Document.
For natural persons of foreign nationality, the Foreigner's Identity Card, the Passport or, in the case of citizens of the European Union or the European Economic Area, the official personal identity document, letter or card issued by the authorities of origin. The identity document issued by the Ministry of Foreign Affairs, European Union and Cooperation for the staff of diplomatic and consular representations of third countries in Spain shall also be a valid document for the identification of foreigners. Exceptionally, obliged entities may accept other personal identity documents issued by a governmental authority provided that they have adequate guarantees of authenticity and incorporate a photograph of the holder.”. Four. Article 12 is redrafted in the following terms:
“Article 12. Due diligence and prohibition of disclosure.
Regardless of any exception, exemption or threshold, if during the establishment or in the course of a business relationship or the execution of operations, indications or certainty of money laundering or terrorist financing arise, obliged entities shall proceed to identify and verify the identity of the client and the beneficial owner prior to complying with the provisions of articles 17 and 18 of Law 10/2010, of April 28.
However, in these cases, obliged entities must take into account the risk of disclosure, being able to omit the practice of the due diligence measures provided for in the preceding paragraph when they reasonably consider that they would reveal to the client or potential client the examination or communication of the operation.
In cases where, in accordance with article 7.3 of Law 10/2010, of April 28, obliged entities have not been able to complete due diligence measures at the beginning of the business relationship, they shall analyze the appropriateness of communicating said circumstance by indication, in the terms of article 18 of Law 10/2010, of April 28, after carrying out the special examination referred to in article 17 of Law 10/2010, of April 28.”.
Five. Article 21 is redrafted as follows:
“Article 21. Requirements in non-face-to-face business relationships and operations.
Obliged entities may establish business relationships or execute operations through telephone, electronic or telematic means with clients who are not physically present, provided that one of the following circumstances occurs:
a) The client's identity is accredited in accordance with the provisions of the applicable regulations on electronic signature. b) The client's identity is accredited by means of a copy of the identity document, of those established in article 6, as appropriate, provided that said copy is issued by a public notary. c) The first deposit comes from an account in the name of the same client opened in an entity domiciled in Spain, in the European Union or in equivalent third countries. d) The client's identity is accredited by the use of other secure client identification procedures in non-face-to-face operations, provided that said procedures comply with the minimum requirements established in the general authorizations published by the Executive Service of the Commission. In any case, within one month from the establishment of the non-face-to-face business relationship, obliged entities must obtain from these clients a copy of all the documents necessary to practice due diligence, without prejudice to the exception provided for in letter a) of paragraph 1 of article 12 of Law 10/2010, of April 28.
The accreditation of the client's identity in relation to gambling operators through electronic, computer, telematic and interactive means, in addition to the verification of the circumstances of the previous paragraph, will require the verification that the holder of the payment method used in deposits and withdrawals is the holder of the gambling account.”

Six. Paragraph 1 of Article 28 is modified as follows:
"1. Obligated entities shall retain all documentation obtained or generated in application of due diligence measures, including, in particular, copies of reliable identification documents, including information obtained through electronic identification means, client declarations, documentation and information provided by the client or obtained from reliable independent sources, contractual documentation, and the results of any analysis carried out, for a period of ten years from the termination of the business relationship or the execution of the occasional transaction." Seven. Paragraph 1 of Article 31 is modified as follows:
"1. Obligated entities shall approve in writing and apply adequate policies and procedures for the prevention of money laundering, terrorist financing, and the application of international financial sanctions and countermeasures.
Insurance brokers and obligated entities included in paragraphs (i) to (u), both inclusive, of Article 2.1 of Law 10/2010, of April 28, who, including agents, employ fewer than 10 people and whose annual turnover or annual balance sheet does not exceed 2 million euros, are exempt from the obligations referred to in this article and in Articles 32, 33, 38, and 39. These exceptions shall not apply to obligated entities integrated into a business group that exceeds these figures, nor to obligated entities included in Article 2.1(n), who shall apply money laundering and terrorist financing prevention policies and procedures as established by their centralized prevention bodies." Eight. Paragraph 1 of Article 32 is modified as follows:
"1. Internal control procedures shall be based on a prior risk analysis that must be prepared taking into account, at a minimum, the national risk analysis, the supranational risk analysis of the European Union, relevant sectoral risk analyses prepared by the competent authorities, as well as information on the risks of money laundering, terrorist financing, and non-application and evasion of international financial sanctions and countermeasures provided by the competent authorities. This analysis must be documented by the obligated entity. The analysis shall identify and evaluate the risks of the obligated entity by types of clients, countries or geographical areas, products, services, operations, and distribution channels, taking into consideration variables such as the purpose of the business relationship, the client's asset level, the volume of operations, and the regularity or duration of the business relationship." Nine. Letter (o) is added to paragraph 1 of Article 33 with the following wording:
"o) A structured procedure for the application of international financial sanctions and countermeasures."
Ten. Paragraph 1 of Article 35 is drafted as follows:
"1. Obligated entities shall designate a representative before the Executive Service of the Commission, who shall be responsible for compliance with the reporting obligations established in Law 10/2010, of April 28. The representative may also designate up to two authorized persons who shall act under the direction and responsibility of the representative before the Executive Service of the Commission. In the case of obligated entities that form a business group, the representative may designate up to a maximum of three authorized persons. The proposal for the appointment of the representative and, where applicable, of the authorized persons, shall be made by means of a responsible declaration signed by the obligated entity, in which it is expressly declared that the designated person meets each of the requirements demanded by Law 10/2010, of April 28, and by this Regulation for the exercise of their position. The proposal for the appointment of authorized persons must also be made by means of a responsible declaration addressed to the Executive Service of the Commission signed by the representative. For the purposes of Article 25 of Law 10/2010, of April 28, obligated entities must retain the documentation proving compliance with the details contained in the responsible declarations, at the disposal of the Executive Service of the Commission for its examination and verification when required. Obligated entities shall keep the appointment data of the representative and of the authorized persons initially communicated to the Executive Service of the Commission updated. Appointments, terminations, and the updating of initially communicated data shall be carried out, as appropriate, by the obligated entities or by their representatives, through the corresponding procedures and forms made available by the Executive Service of the Commission on its internet portal." Eleven. Article 42 is drafted in the following terms:
"Article 42. Foundations and associations.

Foundations and non-profit associations, whose main objective is a public benefit, including those with charitable, religious, cultural, educational, social or fraternal purposes, or those that for the realization of other types of good works, that mobilize financial resources, which, in accordance with the sectoral risk analysis referred to in paragraph 6, have an inherent risk higher than medium according to the classification established in Article 12.3 of Regulation (EU) 2024/1620 of the European Parliament and of the Council, of May 31, 2024, establishing the Anti-Money Laundering and Counter-Terrorist Financing Authority and amending Regulations (EU) No 1093/2010, (EU) No 1094/2010 and (EU) No 1095/2010 and, in any case, those that carry out activities in jurisdictions considered to be at risk of terrorist financing, must register and retain information on donors and beneficiaries in accordance with Articles 3, 4 and 25 of Law 10/2010, of April 28, for those transactions with an amount exceeding 1000 euros, in those cases where the use of the mechanisms contemplated in letter g) of paragraph 3 is not possible. When the nature of the project or activity makes individual identification of the donor unfeasible, the group of donors and their general characteristics shall be identified.
For the rest of the associations and foundations referred to in Article 39 of Law 10/2010, of April 28, the identification and retention of records shall be carried out in accordance with the obligations regarding accounting and documentation established in their specific regulations.
Deleted.
Without prejudice to the provisions of Article 39 of Law 10/2010, of April 28, and the obligations applicable to them in accordance with their specific regulations, all foundations and non-profit associations shall apply the following measures:
a) Implement procedures to ensure the suitability of the members of the governing bodies and other positions of responsibility of the entity. For these purposes, they shall ensure that no person who has been convicted of crimes against property, against the socioeconomic order, against the Public Treasury and Social Security, against the Public Administration and of falsification and of terrorist financing is a beneficial owner, manager, treasurer, or forms part of the governing or representation bodies of these organizations or, alternatively, they shall establish procedures that guarantee the control of the risk derived from such circumstance. For these purposes, persons holding such positions must provide a criminal record certificate at the entity's request. b) Deleted. c) Deleted. d) Deleted. e) Deleted. f) Collaborate with the Commission and its support bodies in accordance with the provisions of Article 21 of Law 10/2010, of April 28, also reporting facts that could constitute an indication or proof of terrorist financing, money laundering or their predicate offenses, through the channels that the Executive Service of the Commission enables for this purpose. g) Adopt measures aimed at promoting the channeling of funds through the obligated entities contemplated in Article 2 of Law 10/2010, of April 28, in order to favor their traceability, when this is feasible and compatible with the nature of the activity carried out.
Public Administrations or their public bodies and linked or dependent entities that grant subsidies to associations and foundations, as well as the Protectorates and the bodies responsible for verifying the constitution of associations mentioned in Article 39 of Law 10/2010, of April 28, shall communicate to the Executive Service of the Commission those situations they detect in the exercise of their powers and that may be related to money laundering or terrorist financing. These bodies shall provide reasoned information to the Secretariat of the Commission when they detect non-compliance with the obligations established in Article 39 of Law 10/2010, of April 28, or with the provisions of this article, in coordination with the competent bodies and avoiding unnecessary duplications.
The credit and financial institutions referred to in Article 2 of Law 10/2010, of April 28, must facilitate compliance with letter g) of the preceding paragraph, without undermining the obligations required of them. To this end, they shall adopt appropriate measures to identify and evaluate the risks of terrorist financing and money laundering of those clients belonging to the category of associations or foundations, as well as their mitigating measures, leaving written record, where appropriate, of the reasons that lead to rejecting them as clients.
The Commission for the Prevention of Money Laundering and Monetary Infractions, with the collaboration of both the competent authorities according to specific regulations and the sector, must approve a sectoral risk analysis in which it identifies, within the scope of foundations and non-profit associations, which sectors are exposed to significant risks of being used for terrorist financing. This analysis must be updated every four years or when, due to changes detected in the risk assessment, it must be modified.
The Executive Service of the Commission shall adopt measures that promote the understanding of the risks and obligations of the organizations included in paragraph one, first subparagraph, and may carry out supervisory activities of the same in the terms of this article. In monitoring actions, it shall take a risk-based approach into consideration."
Twelve. Paragraph 2 of Article 44 is drafted as follows:
"2. The centralized prevention bodies referred to in this article shall exercise the following functions:
a) Examine, on behalf of the incorporated officials, operations that present the circumstances provided for in Article 17 of Law 10/2010, of April 28. The examination may be carried out at the request of the incorporated official or as a result of the analysis of indices or databases by the centralized prevention body. In any case, collegiate officials must inform the centralized prevention body, as soon as they become aware of it, of any fact or operation, regardless of its amount, which, due to its nature, may be related to money laundering or terrorist financing. b) Communicate, in the name and on behalf of the incorporated officials, the operations referred to in Article 18 of Law 10/2010, of April 28. The communication shall be made directly by the representative of the centralized body before the Executive Service of the Commission, informing the intervening official. Exceptionally, the centralized prevention body may refrain from informing the intervening official when so requested by the Executive Service of the Commission or when it deems that this could jeopardize the investigation. c) Obtain information on beneficial ownership derived from acts in which incorporated officials intervene. d) Approve procedures for the effective application of prohibitions to operate, blocking measures or other restrictions or financial sanctions established by European Union or national law, which shall be mandatory for incorporated obligated entities. e) Attend to requests for documentation and information from the Commission, its support bodies, or any other public authority or judicial police agents of the State Security Forces legally authorized. f) Carry out risk analyses of the activity carried out by collegiate officials, based on the types of interveners, geographical areas and operations, and update them periodically. g) Inform incorporated officials about risk typologies and operations. h) Approve the internal control measures to be applied by incorporated officials, which must be ratified by the highest decision-making body of their respective national collegiate organization, which shall be mandatory for incorporated obligated entities. i) Audit compliance with internal control procedures by collegiate officials. For these purposes, the highest decision-making body of their respective national collegiate organization shall approve the guidelines, frequency and content of internal audits or specific verification actions that the centralized body shall carry out in coordination with the rest of the ordinary supervision and control actions developed in accordance with its regulatory norms. In any case, the specific results of the audit shall be forwarded to the Executive Service of the Commission. j) Develop training actions for incorporated officials and their staff. These actions shall be subject to an annual Plan, in accordance with the provisions of Article 39. k) Approve measures for correcting information recorded by collegiate officials
in the databases from which information is transferred to the support bodies of the Commission by the centralized prevention body, which shall be ratified by the national collegiate organization." Thirteen. Paragraph 3 of Article 48 is drafted as follows:
"3. Once the European Union regulation is in force or the Council of Ministers agreement establishing the measure of freezing or blocking funds or economic resources against a person, body or entity is effective, said freezing measure shall be carried out immediately by any natural or legal person. The freezing or blocking carried out shall be immediately communicated by the obligated entities included in Article 2.1 of Law 10/2010, of April 28, in writing, to the General Directorate of the Treasury and Financial Policy, including in the communication all data relating to the holder, the amount and nature of the funds or economic resources that have been frozen or blocked and other concurrent circumstances." Fourteen. Paragraph 1 of Article 49 is modified in the following terms:
"1. The General Directorate of the Treasury and Financial Policy, through the Sub-directorate General for Inspection and Control of Capital Movements, may authorize the release of certain frozen or blocked funds, when the conditions established in the European Union regulation or in the Council of Ministers agreement that is applicable are verified."
Fifteen. Letter k) of paragraph 1 of Article 63 is drafted as follows:
"k) The head of the General Directorate of Commercial Policy and Economic Security."
Sixteen. Paragraphs 1 and 2 of Article 65 are modified in the following terms:
"1. The Financial Intelligence Committee is created which, in general, shall promote the financial analysis and intelligence activity of the Executive Service of the Commission and shall be the forum for coordinating the risk analysis cited in Article 44.2 ñ) of Law 10/2010, of April 28, in order to detect, evaluate, understand and mitigate the risks of money laundering and terrorist financing as well as the risks of non-application and evasion of international financial sanctions and countermeasures. In particular, the Financial Intelligence Committee shall exercise the following functions:
a) Approve, at the proposal of the Executive Service of the Commission, the general criteria for the dissemination of financial intelligence reports. b) Facilitate feedback to the Executive Service of the Commission from recipient institutions on financial intelligence reports. c) Establish, at the proposal of the Executive Service of the Commission, a valuation procedure by recipient institutions for financial intelligence reports. d) Approve, at the proposal of the Executive Service of the Commission, general orientations and guidelines on financial analysis and intelligence. e) Coordinate risk analysis actions regarding money laundering and terrorist financing, as well as the risks of non-application and evasion of international financial sanctions and countermeasures, ensuring that such analyses remain updated and relevant and that resources are used efficiently to mitigate the identified risks. To this end, the Financial Intelligence Committee may make recommendations to the Executive Service of the Commission on the Annual Inspection Plan for obligated entities. f) Establish appropriate mechanisms to provide information on identified risks to competent authorities and obligated entities, directly or through their professional associations. This information shall be incorporated by obligated entities into the risk analyses referred to in Article 32. g) Propose to the Commission the adoption of measures to mitigate identified risks. h) Carry out typology studies on money laundering and terrorist financing as well as on non-application and evasion of international financial sanctions and countermeasures, relying on the strategic analysis carried out by the Executive Service of the Commission. i) Approve, at the proposal of the Executive Service of the Commission, orientations and guidelines for obligated entities on reporting suspicious operations. j) Guide and instruct the actions of the Cash Control Working Group or other groups whose creation may be decided by the Financial Intelligence Committee.
The Financial Intelligence Committee shall be composed of the following members:
a) The head of the General Directorate of the Treasury and Financial Policy, who shall serve as President. b) A person representing the Anti-Drug Prosecutor's Office. c) A person representing the Prosecutor's Office against Corruption and Organized Crime. d) A person representing the Prosecutor's Office of the National Court. e) A person representing the Bank of Spain. f) A person representing the General Directorate of the Police. g) A person representing the General Directorate of the Civil Guard. h) A person representing the Customs and Special Taxes Department of the State Tax Administration Agency. i) A person representing the Financial and Tax Inspection Department of the State Tax Administration Agency. j) A person representing the National Intelligence Centre. k) A person representing the Centre for Intelligence against Terrorism and Organized Crime. l) The head of the Directorate of the Executive Service of the Commission. m) The head of the Sub-directorate General for Inspection and Control of Capital Movements dependent on the General Directorate of the Treasury and Financial Policy. n) A person representing the Sub-directorate General for International Trade of Defense and Dual-Use Material. o) A person representing the Directorate of the Basque Autonomous Police – Ertzaintza. p) A person representing the General Directorate of the Police of the Generalitat of Catalonia. q) A person representing the Directorate of the Foral Police of Navarre. r) A person representing the General Council of the Judiciary.

The condition of being a member of the Financial Intelligence Committee does not require the prior condition of being a member of the Plenary of the Commission. Representatives designated by the different institutions or their alternates must have a rank of at least Deputy Director General or equivalent."
Seventeen. A new Article 66 bis is introduced in the following terms:
"Article 66 bis. Statistics.

During the first half of the year, with the collaboration of all authorities with competence in the matter, the Secretariat of the Commission shall prepare statistics on money laundering and terrorist financing for the previous year, as referred to in Article 44.2.n) of Law 10/2010, of April 28.
The aforementioned statistics must be complete, covering both the preventive and repressive spheres, and contain, at a minimum:
a) Data relating to the size and importance of the different sectors included in the scope of application of this Law, in particular the number of natural and legal persons and the economic importance of each sector. b) Data relating to the information or investigation phase and the judicial phase of money laundering, terrorist financing, and predicate offenses, in particular:
1.º The number of suspicious transaction reports made to the Financial Intelligence Unit (hereinafter, FIU) and the follow-up given to such reports; 2.º information on cross-border physical cash transfers transmitted to the Executive Service of the Commission in accordance with Article 9 of Regulation (EU) 2018/1672, together with the follow-up given to the information submitted, as well as data from cash control actions, seizures, and customs actions provided by the AEAT; 3.º the number of cases and natural and legal persons investigated at the police stage; 4.º the number of natural and legal persons investigated at the judicial stage; 5.º the number of natural and legal persons convicted of money laundering or terrorist financing offenses; 6.º the types of predicate offenses identified in accordance with Article 2 of Directive (EU) 2018/1673 of the European Parliament and of the Council; 7.º the value in euros of assets seized, confiscated, or forfeited under the terms established in Article 28 of Directive (EU) 2024/1260. The National Judicial Statistics Commission shall provide the information related to points 4.º to 7.º. c) The number and percentage of suspicious transaction reports that have led to dissemination to other competent authorities, as well as the number and percentage of reports that have led to new investigations. d) The number of cross-border information requests that the Executive Service of the Commission has made, received, denied, and answered fully or partially, broken down by country. e) The number of mutual legal assistance requests as well as other international information requests related to matters such as beneficial ownership or bank account information received or sent to counterparts in other countries, broken down by competent authority and country. f) The number of on-site and off-site supervisory actions, by sector of obliged entity. OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133755 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es g) The number of infringements found during supervisory actions and pecuniary sanctions, including coercive fines and other administrative sanctioning or taxing measures imposed as a result of proceedings initiated by the Secretariat of the Commission for the Prevention of Money Laundering and Monetary Infractions. h) The number and type of infringements detected in relation to beneficial ownership obligations under the terms established by Law 10/2010, of April 28. i) The number of discrepancies reported to the central register of Beneficial Ownership, as well as the number of checks carried out by the Directorate General of Legal Certainty and Public Faith. j) Requests for access to the Central Register of Beneficial Ownership made by persons with a legitimate interest on the basis of paragraph 3 of the fourth additional provision of Law 10/2010, of April 28, the percentage of requests for access to information denied in each category of persons
with legitimate interests, as well as a summary of the categories of persons with legitimate interest who have been granted access to beneficial ownership information. k) The number of searches carried out by competent authorities in the Financial Ownership File, broken down by category of competent authority, as well as the number of searches carried out in the aforementioned File by other financial intelligence units and foreign supervisory authorities through the bank account register interconnection system, once the interconnection is developed. l) The value of funds or other assets frozen, broken down by type, in application of international financial sanctions and countermeasures. m) Human resources assigned to the Secretariat of the Commission, to the Executive Service of the Commission, to other supervisors where applicable, and to the competent authorities for the application and compliance with international financial sanctions and countermeasures." Eighteen. Paragraph 7 of Article 67 is redrafted as follows:
"7. The head of the Directorate of the Executive Service of the Commission shall exercise the direction of all personnel providing services in said Service, regardless of the system of assignment or organic dependence. Their appointment shall be made at the proposal of the head of the Presidency of the Commission for the Prevention of Money Laundering and Monetary Infractions from among persons with sufficient capacity, technical preparation, and experience to perform the functions inherent to this position, after consultation with the Bank of Spain. The term of office shall be six years and shall not be renewable, and termination may only occur for the following reasons:
a) completion of the period for which they were appointed, in which case they shall continue to exercise their functions until the appointment of their successor for a period not exceeding six months from the expiration of their term; b) resignation accepted by the Commission; c) being subject to a cause of incompatibility; d) supervening incapacity to perform their functions; e) conviction for money laundering, terrorist financing, or the types of underlying offenses identified in accordance with Article 2 of Directive (EU) 2018/1673 of the European Parliament and of the Council, of October 23, 2018, on combating money laundering by criminal law; f) serious breach of their obligations. OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133756 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es Once appointed in accordance with Article 44.2.d) of Law 10/2010, of April 28, and the second paragraph of this section, the head of the Directorate shall receive their remuneration, which shall be set by the Commission, charged to the budget of the Executive Service of the Commission referred to in Article 45.3, fourth paragraph of Law 10/2010, of April 28. In cases where the head of the Directorate of the Executive Service of the Commission is an employee of the Bank of Spain, the regime provided for in Article 45.3, third paragraph of Law 10/2010, of April 28, shall apply. Likewise, personnel hired by the Executive Service of the Commission shall receive their remuneration from the budget of the Executive Service of the Commission, being bound to it by an employment relationship. Recruitment procedures, which shall require prior authorization from the Commission, shall be competitive and based on the principles of merit and capacity. The Bank of Spain, at the proposal of the Commission, may assign employees deemed necessary for the performance of the functions entrusted to the Executive Service of the Commission. Employees of the Bank of Spain assigned to the Executive Service of the Commission shall maintain their employment relationship with the Bank of Spain, governed by its specific regulations." Nineteen. A new Article 67 bis is added with the following wording:
"Article 67 bis. Submission of information to obliged entities.
The Executive Service of the Commission, in the exercise of its assigned supervisory functions, must make the following information available to obliged entities, ensuring its dissemination:
a) The European Union-wide risk assessment carried out by the European Commission, the national risk analysis, and the sectoral analyses carried out at national level, b) Relevant guidelines, recommendations, and opinions issued by the AMLA in accordance with Articles 54 and 55 of Regulation (EU) 2024/1620; c) Information on third countries identified in accordance with Chapter III, Section 2, of Regulation (EU) 2024/1624; d) All guidelines and reports drafted by the Anti-Money Laundering Authority (hereinafter, AMLA), the Executive Service of the Commission, or any other competent authority or international bodies and other standardization bodies in relation to money laundering and terrorist financing methods that could apply to a sector, and indications that may facilitate the identification of operations or activities at risk of being linked to money laundering and terrorist financing in that sector, as well as guidelines on the obligations of obliged entities regarding international financial sanctions and countermeasures.
The Executive Service of the Commission shall immediately make available to obliged entities information relating to designated persons or entities on which United Nations Security Council Resolutions, European Union regulations, or Council of Ministers agreements have established a restrictive measure, communicating them to the representatives designated by the obliged entities.
The provisions of the preceding paragraphs shall be understood without prejudice to the obligation of obliged entities to know and apply all information referred to in this article, from the moment it has been made publicly available."
OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133757 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es Twenty. Article 67 ter is added with the following wording:
"Article 67 ter. National Risk Analysis.
The risk analysis provided for in Article 44.2 ñ) of Law 10/2010, of April 28, shall aim to detect, evaluate, understand, and mitigate the risks of money laundering and terrorist financing, as well as the risks of non-application and circumvention of international financial sanctions and countermeasures, determining, where appropriate, the level of risk of the different sectors or areas. Its preparation must take into consideration the supranational risk analysis of the European Union and the National Security Strategy and must be updated every four years at most, or at any time when variations in the risks of specific sectors are observed.
The analysis shall be prepared by the Executive Service of the Commission in the exercise of its functions, under the coordination of the Secretariat of the Commission, which shall channel contributions from both public authorities represented within the Commission and the private sector.
The national risk analysis shall serve as the basis for national policy in this area, determining the allocation and prioritization of resources, as well as legislative actions that may be adopted, serving as a basis for the respective national strategies on money laundering, terrorist financing, and proliferation financing. For these purposes, the National Commission for the Prevention of Money Laundering and Monetary Infractions shall be the competent body to elaborate the National Strategy against money laundering.
The national risk analysis must contain, at a minimum:
a) The institutional structure and organization of the money laundering and terrorist financing prevention regime, including all authorities with competence in the matter. b) Mechanisms for cooperation with counterparts within the Union or in third countries. c) Assigned human and financial resources. d) The analysis of money laundering and terrorist financing risks associated with each type of legal person established in its territory and each type of legal arrangement governed by national law, administered in its territory, or whose trustees or persons holding equivalent positions in similar legal arrangements reside in its territory, including an understanding of the exposure to risks derived from foreign legal persons and legal arrangements. e) The analysis of risks associated with cross-border movements of cash, goods, and means of payment, which shall be prepared by the AEAT and integrated by the Executive Service of the Commission into the joint document.
The Analysis and its updates shall be made available to the European Commission, the AMLA, and the other Member States, as well as to obliged entities for their consideration in preparing their own risk assessments. Likewise, a summarized version, without classified information and that does not allow the identification of any natural or legal person, shall be published on the website of the support bodies of the Commission for the Prevention of Money Laundering and Monetary Infractions."
OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133758 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es Twenty-one. Article 67 quater is incorporated with the following wording:
"Article 67 quater. Annual Report of the Executive Service of the Commission.
During the first half of the year, the Executive Service of the Commission shall prepare and publish an annual report that shall contain, at a minimum, the following information:
a) Statistics relating to information as a Financial Intelligence Unit:
1.º Suspicious activity reports received from obliged entities, as well as the follow-up given to them.
2.º Communications received from central registers.
3.º Disseminations of information to competent authorities, as well as the follow-up given to them.
4.º Requests sent to and received from other foreign Financial Intelligence Units; 5.º Requests sent to and received from competent authorities.
6.º Human resources assigned to the Executive Service of the Commission, in its functions as a financial intelligence unit.
7.º Data on cross-border physical cash transfers transmitted by customs authorities in accordance with Article 9 of Regulation (EU) 2018/1672.
8.º Information on trends and typologies derived from reports disseminated to other competent authorities. This information may in no case allow the identification of any natural or legal person. b) Statistics relating to the competencies derived from the supervision of the prevention of money laundering and terrorist financing and compliance with international financial sanctions:
1.º The categories of obliged entities under supervision and the number of obliged entities per category.
2.º The description of the competencies entrusted to the Executive Service of the Commission as supervisor and the tasks assigned.
3.º The supervisory activities carried out as well as the main findings of said activities. This information may in no case allow the identification of any obliged entity. For these purposes, information relating to sanctions imposed in sanctioning procedures initiated by the Commission for the Prevention of Money Laundering and Monetary Infractions shall also be integrated.
4.º Human resources assigned to the Executive Service, in its functions as a supervisory authority."
OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133759 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es Twenty-two. Article 68 is modified in the following terms:
"Article 68. Police units assigned to the Executive Service of the Commission.
Police units competent in matters of money laundering, terrorist financing, and proliferation financing of the National Police Corps and the Civil Guard shall be assigned to the Executive Service of the Commission. Autonomous police forces may request the assignment of officials they deem necessary to the Executive Service of the Commission, by signing the corresponding agreement with the Commission for the Prevention of Money Laundering and Monetary Infractions, which shall regulate the relations between both authorities. Depending on the number of personnel and their specialization, they may or may not constitute an assigned unit or integrate into the Executive Service of the Commission's own analysis units.
The assigned police units, under the functional dependence of the Directorate of the Executive Service of the Commission, shall collaborate in the development of the financial analysis and intelligence functions attributed to the Executive Service of the Commission by Article 46 of Law 10/2010, of April 28. In the exercise of Judicial Police functions, the assigned police units regulated in the first paragraph of section 1 shall be governed by the provisions of Article 31.1 of Organic Law 2/1986, of March 13, on Security Forces and Corps. Officials and autonomous police units assigned in accordance with the second paragraph of section 1 shall be governed by the aforementioned Organic Law 2/1986, of March 13, and autonomous regulations to the extent applicable to them.
The Ministry of Interior, at the proposal of the Commission, shall assign officials from the National Police Corps and the Civil Guard to the police units assigned to the Executive Service of the Commission as deemed necessary for the performance of the functions entrusted to said units."
Twenty-three. A new Article 68 bis is added with the following wording:
"Article 68 bis. Units of the General State Administration assigned to the Executive Service of the Commission.
Departments of the General State Administration competent in matters related to money laundering, terrorist financing, and proliferation financing, within the framework of their organic structure regulations, may assign officials they deem necessary to the Executive Service of the Commission, at the proposal of the Commission. Depending on the number of personnel and their specialization, they may or may not constitute an assigned unit or integrate into the Executive Service of the Commission's own units. These, under the functional direction of the Directorate of the Executive Service of the Commission, shall collaborate in the development of the functions provided for in paragraphs e) to j) of Article 45 of Law 10/2010, of April 28." Twenty-four. Article 68 ter is added in the following terms:
"Article 68 ter. Assignment of statutory personnel from the National Intelligence Center to the Executive Service of the Commission.
The National Intelligence Center may request the assignment of members of its statutory personnel it deems necessary to the Executive Service of the Commission. To this end, it shall sign the corresponding agreement with the Commission for the Prevention of Money Laundering and Monetary Infractions, which shall regulate the relations between both. Depending on the number of personnel and their specialization, they may or may not constitute an assigned unit or integrate into the Executive Service of the Commission's own units. This personnel, under the functional direction of the Directorate of the Executive Service of the Commission, shall collaborate in the development of the functions determined in the aforementioned agreement." OFFICIAL STATE GAZETTE No. 250 Thursday, October 8, 2026 Sec. I. Page 133760 cve: BOE-A-2026-20915 Verifiable at https://www.boe.es

Article six. Modification of Royal Decree 84/2015, of February 13, developing Law 10/2014, of June 26, on the regulation, supervision and solvency of credit institutions.

Paragraph 1 of Article 84 of Royal Decree 84/2015, of February 13, developing Law 10/2014, of June 26, on the regulation, supervision and solvency of credit institutions, is amended as follows:

“1. In accordance with the provisions of Articles 61 and 62.1.e) of Law 10/2014, of June 26, in the exercise of collaboration with supervisory authorities of other countries, the Bank of Spain will provide all relevant information requested by such authorities and, in any case, ex officio, that information that may significantly influence the assessment of the financial solidity of a credit institution or a financial entity from another State.

In particular, the information referred to in the first paragraph will include:
a) The legal structure and governance structure of a consolidable group of credit institutions, including the organizational structure, in relation to all regulated and unregulated entities, unregulated subsidiaries and significant branches belonging to the group, and parent companies, in accordance with the obligations regarding close links and corporate governance procedures that entities must comply with on an individual, consolidated or sub-consolidated basis. a bis) The competent authorities of the regulated entities of the group; b) Procedures for collecting information from entities in a group and verifying it. c) Adverse developments in entities or other companies in a group that could seriously affect credit institutions. d) Sanctions for serious or very serious infringements and exceptional measures adopted by the Bank of Spain, including the imposition of a specific own funds requirement in accordance with Article 68.2.a) of Law 10/2014, of June 26, and the imposition of any limitation on the use of the advanced measurement method for calculating own funds requirements in accordance with Article 312.2 of Regulation (EU) No 575/2013, of June 26.”

Article seven. Modification of Royal Decree 1012/2015, of November 6, developing Law 11/2015, of June 18, on the recovery and resolution of credit institutions and investment service companies, and modifying Royal Decree 2606/1996, of December 20, on deposit guarantee funds of credit institutions.

Royal Decree 1012/2015, of November 6, developing Law 11/2015, of June 18, on the recovery and resolution of credit institutions and investment service companies, and modifying Royal Decree 2606/1996, of December 20, on deposit guarantee funds of credit institutions, is amended as follows:

One. Paragraph 1 of Article 49 is drafted as follows:

“1. The FROB will determine annually, in accordance with the provisions of Delegated Regulation 2015/63 (EU) of the Commission, of October 21, 2014, supplementing Directive 2014/59/EU of the European Parliament and of the Council, or any other subsequent Regulations that may be issued in substitution for this, with regard to ex-ante contributions to resolution financing mechanisms, the total contribution that the set of obligated entities must make to the National Resolution Fund and the ordinary contributions that each of the entities must pay during that year, taking into account the information available and that which it may require from the entities for these purposes.”

Two. Paragraph 1 of Article 79 is drafted as follows:

“1. Resolution entities will comply with the requirements established in Articles 70 to 78 on a consolidated basis at the level of the resolution group.

Entities exempt in accordance with Article 44 quater of Law 11/2015, of June 18, from the obligation to comply with the minimum requirement for own funds and eligible liabilities provided for in Article 44.1 of said law, will not be part of the consolidation at the level of the resolution group provided for in the previous paragraph.”

Article eight. Modification of Royal Decree 164/2019, of March 22, establishing a free regime for basic payment accounts for the benefit of persons in a situation of vulnerability or at risk of financial exclusion.

Paragraph 2 of Article 4 of Royal Decree 164/2019, of March 22, establishing a free regime for basic payment accounts for the benefit of persons in a situation of vulnerability or at risk of financial exclusion, is amended as follows:

“2. When the documentation referred to in paragraph 1 is not available, the client must provide a report indicating the composition of the household or justifying the suitability for access to the free basic payment account, as appropriate. This report will be issued by the local social services where the client is registered or has effective residence. In the case of being a victim of trafficking or sexual exploitation, it may be accredited through the unified accreditation model issued by social services or a specialized entity in the matter.

Exceptionally, non-profit entities that are part of the National System for the Reception and Integration of Persons Applying for and Benefiting from International Protection and Entities of the Third Sector of Social Action may provide information on the situation of risk of financial exclusion, including information on the applicant's income or assets, with the aim of facilitating the client's access to a free basic payment account.

These entities must present to the credit institution a responsible declaration indicating that they have obtained recognition of the status of Third Sector of Social Action entity from the General State Administration or that they are duly registered in the State Register of Third Sector of Social Action Entities regulated by Law 43/2015, of October 9, on the Third Sector of Social Action, or that they have a valid authorization to provide services through concerted action of the International Protection Reception System or the Humanitarian Attention Program, and that they comply with all legal requirements applicable, or that they are Collaborating Third Sector of Social Action Entities with the General State Administration in accordance with the provisions of the recent Royal Decree 592/2026, of July 15, regulating the legal regime of Third Sector of Social Action Entities collaborating with the General State Administration.

Credit institutions must accept the responsible declaration unless there are reasonable indications of falsity and must take into account the information provided by non-profit entities and Third Sector of Social Action Entities referred to in this paragraph when accepting or denying an application for the opening of a free basic payment account.”

Article nine. Modification of Royal Decree 813/2023, of November 8, on the legal regime of investment service companies and other entities providing investment services.

Royal Decree 813/2023, of November 8, on the legal regime of investment service companies and other entities providing investment services, is amended as follows:

One. The last paragraph of paragraph 3 of Article 42 is left without content.

Two. Final Provision Third is drafted with the following content:

“Final Provision Third. Regulatory authorizations.

The person holding the position of Minister of Economy, Commerce and Enterprise and, with their express authorization, the CNMV, in cases where they are not expressly assigned this competence in this royal decree, may issue whatever provisions they consider necessary for the proper execution of this royal decree.
Within the framework of the provisions of Articles 52 and 53 of this royal decree, the CNMV is authorized to specify and develop the requirements of the corporate governance system based on the size of the entity, the complexity in managing its risks, and the nature of the investment services provided by investment service companies, as well as to detail the tasks to be developed by the risk management, compliance, and internal audit functions.”

Article ten. Modification of Royal Decree 814/2023, of November 8, on financial instruments, admission to trading, registration of negotiable securities, and market infrastructures.

Royal Decree 814/2023, of November 8, on financial instruments, admission to trading, registration of negotiable securities, and market infrastructures, is amended as follows:

One. A new paragraph 4 is added to Article 34, with the following content:

“4. A central securities depository may maintain an account in which the global balance of securities of an issue for which it has been assigned accounting registration is noted, and which, at any given time, has been deposited in a central securities depository located outside the European Union. This account will not confer title of legitimacy over the balances noted in it and will be maintained solely for the purpose of controlling the integrity of the issue, as provided for in Article 37 of Regulation No 909/2014, of July 23, 2014, and Articles 8.1 and 15.3 of Law 6/2023, of March 17.”

Two. A new paragraph 5 is added to Article 63, with the following content:

“5. The verification provided for in Article 63.1.b) of Law 6/2023, of March 17, in relation to the admission to trading of non-participatory securities in regulated markets, will be understood to be limited to checking compliance with the applicable requirements and the formal sufficiency of the documentation presented, and in no case will it determine the liability of said governing body for the lack of truthfulness of the information contained therein.”

Article eleven. Modification of Royal Decree 815/2023, of November 8, developing Law 6/2023, of March 17, on Securities Markets and Investment Services, in relation to the official registers of the National Securities Market Commission, cooperation with other authorities, and supervision of investment service companies.

Royal Decree 815/2023, of November 8, developing Law 6/2023, of March 17, on Securities Markets and Investment Services, in relation to the official registers of the National Securities Market Commission, cooperation with other authorities, and supervision of investment service companies, is amended as follows:

One. Letter j) of Article 2 is drafted as follows:

“j) A register in which, in accordance with the provisions of Article 334 of Law 6/2023, of March 17, sanctions imposed in the last five years for the commission of serious, very serious infringements, and those classified under letters a) and d) of Article 310 of said law, against natural and legal persons subject to the scope of supervision, inspection, and sanction provided for in Title IX of said law, will be recorded.”

Two. A new paragraph is added at the end of paragraph 1 of Article 19 with the following content:

“As an exception to the provisions of paragraph e), when the CNMV supervises more than one investment company on an individual basis within a group, consolidated supervision will correspond to it when the sum of the total balances of the companies supervised by the CNMV is greater than the sum of the total balances of the investment companies in the group supervised on an individual basis by any other competent authority.”

Additional Provision Only. Mandate of the Director of the Executive Service of the Commission.

The limitation of the mandate of the Director of the Executive Service of the Commission introduced in paragraph 7 of Article 67 of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism, will apply to the person exercising this function at the time of entry into force of this royal decree. However, the period during which they may continue to exercise their functions until the appointment of their successor may be twelve months from the expiration of their mandate.

Transitional Provision One. Transitional regime for identity verification in the gambling sector.

Players who were registered in a gambling operator's system prior to the entry into force of the obligation to verify the match between the holder of the gambling account and the payment method used in it, provided for in Article 21.2 of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism, approved by Royal Decree 304/2014, of May 5, in the wording given by paragraph five of Article five of this law, will have a period of six months counted from the entry into force to make the appropriate changes to allow this verification. During this period, they may continue to deposit funds with the payment methods they had established, as well as participate in the games offered by the operator, but they may not withdraw prizes they have obtained.
After the six-month transitional period has passed without compliance with this obligation being verified, operators must unilaterally resolve the contract and communicate this fact to the General Directorate of Gambling Regulation. In these cases, operators will proceed to return existing balances, including prizes that had not been paid due to the application of the provisions in the previous paragraph, all without prejudice to the obligations resulting from the application of money laundering and financing of terrorism regulations.
Gambling operators will have the same six-month transitional period to make the adaptations required by their technical gambling systems.

Transitional Provision Two. Adaptation period for the designation of a representative before the Executive Service of the Commission.

Obligated subjects included in paragraphs i) to u), both inclusive, of Article 2.1 of Law 10/2010, of April 28, which, including agents, employ fewer than 10 persons and whose annual turnover or annual general balance does not exceed 2 million euros, will have a period of nine months, counted from the entry into force of this royal decree, to communicate to the Executive Service of the Commission the appointment of their representative, in accordance with the provisions of Article 35 of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism.

Transitional Provision Three. Transitional regime for the use of electronic identification means.

The modifications made by Article five, paragraphs three and six, in Articles 6.1.a) and 28 of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism, will be applicable within a period of eighteen months from the publication of this royal decree in the “Boletín Oficial del Estado”.

Single Derogatory Provision. Derogation of regulations.

All provisions of equal or lower rank that oppose what is provided for in this royal decree are hereby repealed.

Final Provision One. Competential title.

Articles one and two of this royal decree are issued under the provisions of Article 149.1.14th of the Spanish Constitution, which attributes to the State exclusive competence over General Treasury and State Debt.
Articles three to eleven are supported by the same competential titles invoked in the norms subject to modification.
The Additional Provision Only and Transitional Provision Two are issued under paragraphs 11th and 13th of Article 149.1 of the Constitution, insofar as they attribute to the State competences over the bases of credit regulation and the bases and coordination of the general planning of economic activity.
Transitional Provision One is supported by paragraphs 6th, 11th, and 13th of Article 149.1, insofar as they attribute to the State competences over commercial legislation, bases of credit regulation, banking and insurance, and the bases and coordination of the general planning of economic activity.

Final Provision Two. Incorporation of European Union Law.

Directive 2024/1640 of the European Parliament and of the Council, of May 31, 2024, on the mechanisms that Member States must establish for the prevention of the use of the financial system for money laundering or terrorist financing, amending Directive (EU) 2019/1937, and amending and repealing Directive (EU) 2015/849, is partially incorporated.

Final Provision Three. Regulatory authorization.

The Minister of Economy, Commerce and Enterprise is authorized to determine, by ministerial order, the availability and technological means necessary for the execution of the modifications made by Article five, paragraphs three and six, in Articles 6.1.a) and 28 of the Regulation of Law 10/2010, of April 28, on the prevention of money laundering and the financing of terrorism.

Final Provision Four. Entry into force and applicability.

This royal decree will enter into force twenty days after its publication in the “Boletín Oficial del Estado”.

Given on October 7, 2026.

FELIPE R.

The First Vice President of the Government and Minister of Economy, Commerce and Enterprise,

CARLOS CUERPO CABALLERO

Royal Decree 813/2026, of October 7, modifying various royal decrees in the financial sector for their adaptation to the current regulatory framework

Lineage: In force

Timeline