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Form 100. 2019 Personal Income Tax return

8.1.3.1.4. Other issues

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

Integration into the taxable base

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

Formal obligations

Taxpayers to whom this allocation regime applies must file the following data relating to the non-resident entity together with the Personal Income Tax return:

  • Name or company name and place of address.

  • List of administrators.

  • Balance sheet and profit and loss account.

  • Amount of the positive incomes that must be included in the taxable amount.

  • Justification of the taxes paid in relation to the positive income to be included in the taxable base.

International conventions and regional schemes

The international tax transparency regime shall be understood without prejudice to the provisions of international treaties and conventions that have become part of the legal system internal and regional tax regimes of Concierto and Economic Agreement in force, respectively, in the Historic Territories of the Basque Country and in the Autonomous Community of Navarra.