For the purposes of Law 10/2010, on the prevention of money laundering and the financing of terrorism, means of payment shall be understood as:

• The paper currency and the metallic currency, national or foreign.
• Bearer bank checks denominated in any currency.
• Any other physical means, including electronic means, designed to be used as a means of payment to the bearer.

In case of departure or entry into national territory, movements in an amount exceeding 10,000 euros or their counter value in foreign currency of negotiable bearer effects, including monetary instruments such as travellers checks, will also be subject to the obligation of declaration established in this article. negotiable instruments, including checks, promissory notes and payment orders, whether issued to the bearer, endorsed without restriction, extended to the order of a fictitious beneficiary or in another form by virtue of which the ownership thereof is transmitted upon delivery, and incomplete instruments, including checks, promissory notes and payment orders, signed but omitting the name of the beneficiary.

It is available on the Web page of the Executive Service (www.sepblac.es), on the Treasury website (www.tesoro.es) and on that of the State Tax Administration Agency (www.aeat.es).

Using form S-1, declaration of movement of means of payment, which will be unique, regardless of the type of movement made (entry, exit or internal movement), and valid to perform a single transport operation.

In general, in the cases of exit or entry into national territory of means of payment for an amount equal to or greater than 10,000 euros, or its equivalent value in foreign currency, the declaration will be presented to the corresponding Customs Services, which will be responsible for fill it out and send it electronically to the Executive Service.

Likewise,in cases of movements by national territory of means of payment for an amount equal to or greater than 100,000 euros, or their counter value in foreign currency, the bearer must declare them, in advance, in the Provincial Customs and Special Tax Units of the State Agency of the Tax Administration, which will be those who complete the declarations and send them electronically to the Executive Service.

However, the following situations may occur:

• If the departure from the national territory is to a Member State of the European Union and is carried out through a border crossing where there are no permanent Customs Services, the declaration will be presented, in advance, in the Provincial Customs and Special Tax Units or in the Customs Administrations of the State Agency of the Tax Administration, which will be responsible for its completion and referral by telematic to the Executive Service.
• If it concerns entry into national territory from a Member State of the European Union through a border crossing where there are no permanent Customs Services, the declaration will be made, in advance, telematically before the State Agency of Administration Tax (http://www.aeat.es).

Registered credit institutions may, although they do not have the obligation, receive the S-1 models completed by their clients, prior to leaving the national territory, provided that the aforementioned means of payment are subject to charge, at least partially, in the account of the client in the entity. In the case of internal movements, credit institutions may receive the S-1 models, prior to the movement, provided that the means of payment are subject, at least partially, to the customer's account, or to payment in installments. said account. In all these cases, the credit institution will be in charge of filling out the declaration and sending the information to the Executive Service in a standardized computerized format (DMO application).

In any case, it should be noted that throughout the movement the means of payment must be accompanied by the S1 declaration duly completed and filled out.