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Form 100. Personal Income Tax Declaration 2019 Other issues

In addition, the following issues must be taken into account, among others:

Integration into the taxable base

The positive income from each of the aforementioned sources will be allocated to the general tax base, in accordance with the provisions of article 45 of the Tax Law.

Formal obligations

Taxpayers to whom this imputation regime is applicable must submit, together with the personal income tax return, the following data relating to the non-resident entity:

  • Name or company name and place of registered office.

  • List of administrators.

  • Balance sheet and profit and loss account.

  • Amount of positive income that must be included in the tax base.

  • Justification of the taxes paid with respect to the positive income that must be included in the tax base.

International conventions and regional regimes

The international tax transparency regime will be understood without prejudice to the provisions of the international treaties and agreements that have become part of the internal regulations and the regional tax regimes of Concert and Economic Agreement in force, respectively, in the Historical Territories of the Country. Basque and in the Foral Community of Navarra.