西班牙反洗钱新规：小微义务主体也须指定 SEPBLAC 代表，2027年7月28日前完成报备
西班牙政府10月7日通过第813/2026号皇家法令，修订金融领域多项法规，其中最具实际影响的一项，是取消了小微义务主体在反洗钱方面的代表豁免。法令10月8日刊登于《国家官方公报》，10月28日生效。
此前，《反洗钱法》（第10/2010号法）实施条例第31.1条允许一类小型义务主体免于指定驻反洗钱执行局（SEPBLAC）代表。这类主体包括房地产中介与开发商、税务顾问、外部会计与审计师、代客户参与不动产或公司交易的律师、信贷中介、珠宝与贵金属商、博彩运营者等，其条件是用工（含代理）少于10人且年营业额或资产负债表不超过200万欧元。
新规保留了这类主体的其他内部控制豁免，但代表指定不再豁免：所有义务主体都必须指定 SEPBLAC 代表，作为与监管方的联络人并承担信息义务。小型主体和小型保险经纪人有九个月过渡期，须在2027年7月28日前向 SEPBLAC 报备任命。代表最多可指定两名授权人，企业集团为三名。
政府表示，此次修订是为了使西班牙的反洗钱监管与新的风险、技术变化和国际要求接轨，正值金融行动特别工作组（FATF）2026年对西班牙启动相互评估。
（来源：西班牙国家官方公报）
Spain Ends Anti-Money-Laundering Exemption: Small Firms Must Also Appoint a SEPBLAC Representative by July 2027
The Spanish government adopted Royal Decree 813/2026 on October 7, amending a series of financial-sector regulations. Its most far-reaching practical change abolishes the exemption that allowed small obliged entities to skip appointing a representative before SEPBLAC, Spain's anti-money-laundering executive service. The decree was published in the Official State Gazette on October 8 and enters into force on October 28.
Until now, Article 31.1 of the regulation implementing Law 10/2010 on anti-money laundering exempted a class of small obliged entities from designating a SEPBLAC representative. These include estate agents and developers, tax advisers, external accountants and auditors, lawyers acting for clients in property or corporate transactions, credit intermediaries, dealers in jewellery, precious metals, art and antiques, money changers and gambling operators, provided they employ fewer than ten people including agents and have annual turnover or a balance sheet of no more than €2 million.
The new rules keep these entities' other internal-control exemptions but remove the representative exemption: every obliged entity must now appoint a SEPBLAC representative, who acts as the authority's interlocutor and is responsible for information obligations. Small entities and small insurance brokers have a nine-month transitional period and must notify the appointment by July 28, 2027. A representative may designate up to two authorised persons, or three within a business group.
The government says the reform updates Spain's anti-money-laundering rules for new risks, technologies and international requirements, as the Financial Action Task Force (FATF) began its mutual evaluation of Spain in 2026.
(Source: Official State Gazette of Spain)
来源：西班牙国家官方公报
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图片来源：图：Banco de España (Madrid) 05.jpg。CC BY-SA 3.0 | Luis García (Zaqarbal)，Wikimedia Commons。 / Photo: Banco de España (Madrid) 05.jpg. CC BY-SA 3.0 | Luis García (Zaqarbal), via Wikimedia Commons.
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