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Practical manual for Income Tax 2020.

Specific formal obligations derived from the international tax transparency regime

Regulations: Art. 91.12 Law Income Tax . See also the order approving the model of IRPF

Taxpayers to whom this regime applies must submit, together with their personal income tax return, the following data relating to the entity not resident in Spanish territory:

  1. Name or company name and location of registered office.
  2. List of directors and tax domicile.
  3. Balance sheet, profit and loss account and report.
  4. Amount of positive income that must be imputed.
  5. Justification, where applicable, of the taxes paid with respect to the positive income that must be imputed.

This information, which must accompany the IRPF declaration, can be submitted through the electronic registry of the State Tax Administration Agency, at the electronic headquarters of the State Tax Administration Agency by accessing the procedure for providing complementary documentation corresponding to the declaration.

The electronic registry of the State Tax Administration Agency is regulated by the Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency, which creates the electronic headquarters and regulates the electronic registries of the State Tax Administration Agency.

They may also be submitted in person at the State Tax Administration Agency's registry.

All of the above shall be understood without prejudice to the provisions of section 4 of article 16 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, which establishes that the documents that interested parties send to the bodies of the Public Administrations may be submitted:

  1. In the electronic registry of the Administration or Agency to which they are addressed, as well as in the remaining electronic registries of any of the subjects referred to in article 2.1.
  2. At post offices, in the manner established by regulation.
  3. At Spanish diplomatic representations or consular offices abroad.
  4. In the registration assistance offices.
  5. In any other setting out the regulations.