Documents to be submitted along with the tax return

Together with the Tax declaration, 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 Tax taxpayers who allocate 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 mark box [00007] «Imputation on tax basis. positive income art. 100 LIS» on page 1 of form 200), will present the following data relating to each of the non-resident entities in Spanish territory:

   • Name or company name and place of registered office.

   • List of administrators and place of their tax domicile.

   • Balance sheet, profit and loss account and memory.

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

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

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

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

4. Taxpayers who carry out merger, division, contribution of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the Union 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 present a communication with the content to which article 49 of said Regulation refers.

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 presented through 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 process of “Provision of complementary documentation” that corresponds to the procedure assigned to the models.