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Form 100. Personal Income Tax Declaration 2022

Formal obligations

  1. 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 and place of their tax domicile

    • Balance sheet and profit and loss account and memory

    • 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.

  2. 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.