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Form 100. Personal Income Tax Declaration 2019

3.3.8. Additional documentation to present with the declaration

Taxpayers who are in any of the following cases will have to present additional documentation:

  • Taxpayers to whom the imputation of income is applicable in the international tax transparency regime (art. 91 Law)

    They must present the following data relating to each of the non-resident entities whose income is included in the declaration:

    • Name or company name and place of registered office

    • List of administrators and place of tax domicile.

    • Balance Sheet, Profit and Loss Account and Report.

    • Amount of positive income that must be imputed

    • Justification of the taxes paid with respect to the positive income that must be imputed

  • Taxpayers who have made advance investments of future contributions to the reserve for investments in the Canary Islands

    They must present communication of the aforementioned materialization and its financing system.

  • Taxpayers with a refund request by registered check

    Taxpayers who request a refund by means of an uncrossed nominative check from the Bank of Spain must submit it together with the written declaration containing said request.

  • Taxpayers who carry out operations within the special tax regime for mergers, divisions and exchanges of securities (Chapter VII, Title VII of the Corporate Tax Law)

    They must provide:

    1. Identification of the entities involved in the operation and description thereof.

    2. Copy of the public deed or document that corresponds to the operation.

    3. In the event that the operations have been carried out through a public offer for the acquisition of shares, a copy of the prospectus must also be provided.