Real Decreto 1021/2015, de 13 de noviembre, por el que se establece la obligación de identificar la residencia fiscal de las personas que ostenten la titularidad o el control de determinadas cuentas financieras y de informar acerca de las mismas en el ámbito de la asistencia mutua.

This Royal Decree establishes the obligation to identify the tax residency of individuals who own or control certain financial accounts. It also mandates reporting this information within the framework of mutual assistance. This affects account holders and financial institutions in Spain. It aims to improve tax transparency and combat tax evasion by ensuring accurate reporting of financial assets held by residents.