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Practical Income Manual 2021.

Specific formal obligations derived from the international tax transparency regime

Regulations: Art. 91.11 Law Personal Income Tax . See also the order approving the Personal Income Tax model

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

  1. Name or company name and place of registered office.

  2. List of administrators of your tax domicile.

  3. The balance sheet, profit and loss account and memory.

  4. Amount of positive income that must be allocated to the tax base.

  5. Justification, if applicable, of the taxes paid with respect to the positive income that must be attributed.

This information, which must accompany the Personal Income Tax 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. of providing complementary documentation corresponding to the declaration.

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

They may also be presented in the in-person registry of the State Tax Administration Agency.

All of this will 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 the interested parties send to the bodies of Public Administrations may present themselves:

  1. In the electronic record of the Administration or Organization to which they are addressed, as well as in the remaining electronic records of any of the subjects referred to in article 2.1.

  2. In the Post Offices, in the manner established by regulation.

  3. In the diplomatic representations or consular offices of Spain abroad.

  4. In the registration assistance offices.

  5. In any other setting out the regulations.