Specific documentation form of operations with associated individuals or entities
Prior to filing form 200 Companies, it will be necessary to file the form of operations with associated individuals or entities included in the scope of Article. 101 LIS (Art. 16.4 RIS), provided that certain circumstances are met and so reflected in the tax return.
You can access the form from the "Tax return processing service (Companies WEB)", on page 21 "Submission of prior documentation in the electronic office" by clicking on the button "Form for related-party transactions".
Access is available with an electronic certificate.
Fill in the identification data in the "Identification" section.In the "Accruals" section, indicate the start and end tax period.Depending on what is filled in these boxes, the financial year, period and type of financial year will be auto-completed.The date format will be DD/MM/YYYY;However, you can select the date from the calendar button in the same box.The "Type of financial year" box will show 1, 2 or 3 according to the following detail:
12-month financial year, coinciding with the calendar year.
12-month financial year, not coinciding with the calendar year.
Financial year of less than 12 months.
Next, fill in the details of the related person or entity.You have a button panel with options for registering, deregistering and browsing through the registers.To register a new record, click on blank sheet icon with the "+" sign in green.If you need to delete a particular record, highlight it and click on the bin icon.You can browse through the records with the navigation arrows.To go to a specific record, type the order number in the box and click "Go to".
Once the data has been filled in, you can use the "Validate tax return" button.The list of detected errors and notices will be shown. To correct these, use the button "Go to error" or "Go to notice" button next to the description.
If no errors are detected in the tax return, the description will report “No errors”.
The "Export" button allows you to obtain a file in BOE format if the return contains no errors.The file will have the name "NIF del declarante.FOV", it will be saved by default in the "Downloads" folder of the system or in the default directory in the browser, although you can select a different directory.Later, you can retrieve it using the "Import" button and selecting the previously saved .FOV file.
It is also possible to import a file with the data adjusted to the registration layout published on the website.
Finally, click "Sign and Send" to submit the return.A window with the information of the encrypted return and details of the presenter and the declarer will appear.Marca la casilla "Conforme" y pulsa "Firmar y Enviar" para finalizar la presentación.
Finally, if everything is correct, you will receive the answer sheet with the confirmation of the submission, the Secure Verification Code and the Company Reference Number NRS, which you must enter in the help programme.You will also see an embedded PDF containing the first page with the submission receipt (record entry number, CSV, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.
This NRS number should be posted on page 21 of WEB Companies.
