Documents to be submitted along with the tax return

Along with the tax return, taxpayers must submit electronically through the electronic headquarters of the State Tax Administration Agency (electronic address https://sede.agenciatributaria.gob.es ), the following documents duly completed:

1. Corporate Taxpayers who impute certain positive income obtained by non-resident entities in their tax base, in the terms established in article 100 of the LIS (these taxpayers must check the box [00007] "Imputation in tax base. positive income art. 100 LIS» of page 1 of form 200), will present the following data relating to each of the entities not resident in Spanish territory:

   • Name or company name and location of registered office.

   • List of directors and their tax domicile.

   • Balance sheet, profit and loss account and report.

   • Amount of positive income that must be imputed to the tax base.

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

2. The taxpayers for the Non-Resident Income Tax (permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory) must include, where applicable, the information report referred to in article 18.1.b) of the TRLIRN .

3. Taxpayers who have been approved for a proposal for the prior valuation of transactions carried out between related persons or entities, will submit the report referred to in article 28 of RIS .

4. Taxpayers who carry out merger, demerger, contribution of assets, exchange of securities and change of registered office operations of a European Company or a European Cooperative Society from one Member State to another of the European Union to which the tax regime provided for in Chapter VII of Title VII applies, and, in accordance with article 48 of the RIS , must submit a communication with the content referred to in article 49 of said Regulation .

5. Taxpayers in the years in which they practice the deduction contemplated in the fourteenth transitional provision of the LIS , must present the information referred to in the fifth transitional provision of the RIS .

These documents, requests or statements will be submitted via the Internet, for which the declarant or presenter must connect through the Electronic Headquarters of the State Tax Administration Agency to the electronic address https:/sede.agenciatributaria.gob.es and, within the Taxes and Fees option, through Procedures, Services and Procedures (Information and Registration), select the appropriate tax concept and the "Contribution of complementary documentation" procedure that corresponds to the procedure assigned to the models.