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:
-
Identification of the entities involved in the operation and description thereof.
-
Copy of the public deed or document that corresponds to the operation.
-
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.
-