Formal obligations

1. Formal obligations

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

   • Name or company name and location of registered office.

   • List of directors and their tax domicile

   • Balance sheet and profit and loss account and the report

   • 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 agreements and foral regimes

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