11.4.2.1 Information regarding the non-resident entity (page 25 of form 200)

Entities to which the international tax transparency regime applies must complete page 25 of Form 200, which will detail the following data for each non-resident entity for which it has included positive income in its tax base:

• Name or Social reason.
• Registered office.
• Country/territory key. The country/territory code will be entered as the two-letter code from the list of country or territory codes contained in Annex II of Order EHA /3496/2011, dated December 15.
• Amount of positive income that must be included in the tax base.
• List of directors of the non-resident entity.

In key [00387] the total amount of income that has been included in the tax base by application of the international tax transparency regime will be recorded.

[00387] = A + B + C + D + E + F

The amount entered here will be transferred to the code with the same number on page 13 of form 200.

In addition, these entities must submit electronically, through the electronic headquarters of the State Tax Administration Agency ( sede.agenciatributaria.gob.es ), the following documentation relating to the non-resident entity:

• Balance sheet and profit and loss account.

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

Residence in tax haven

When the participating entity resides in a country or territory classified as a tax haven, it will be presumed that:

1. The circumstance mentioned in letter b) of the section relating to entities to which the international tax transparency regime is applicable is met.

2. The income of the participating entity meets the characteristics of section 3 of article 100 of the LIS .

3. The income obtained by the participating entity is 15% of the acquisition value of the participation.

The presumptions contained in the preceding letters will admit proof to the contrary.