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Practical Manual for Companies 2020.

Persons obligated to submit the form

Country-by-country information will be required for the following entities, exclusively, when the net amount of the turnover of all persons or entities that form part of the group, in the 12 months prior to the start of the tax period, is at least 750 million euros :

  1. Entities resident in Spanish territory that have the status of dominant of a group, and are not at the same time dependent on another entity, resident or non-resident.

    According to article 18.2 of the LIS , there is a group when an entity holds or may hold control of another entity or entities according to the criteria established in article 42 of the Commercial Code, regardless of its residence and the obligation to prepare consolidated annual accounts.

  2. Entities resident in Spanish territory that are dependent , directly or indirectly, on an entity not resident in Spanish territory that is not at the same time dependent on another, as well as permanent establishments in Spanish territory of non-resident entities of the group, provided that any of the following circumstances set out in article 13.1 of RIS occur:

    1. That there is no country-by-country reporting obligation in terms analogous to that provided for in article 13.1 of the RIS, with respect to the aforementioned entity not resident in its country or territory of tax residence.

    2. That, there is an international agreement within the meaning of Directive ( EU ) 2016/881 of the Council of May 25, 2016, which modifies the Directive 2011/16/EU regarding the mandatory automatic exchange of information in the field of taxation, with the country or territory in which the aforementioned non-resident entity is fiscally resident, if there is no exchange agreement automatic information exchange between competent authorities , regarding said information, with the aforementioned country or territory.

    3. That, there being an agreement for the automatic exchange of information regarding said information with the country or territory in which the aforementioned non-resident entity is tax resident, there has been a systematic non-compliance of the same that has been communicated by the Spanish tax administration to the dependent entities or permanent establishments resident in Spanish territory within the period provided for in this section.

    Within the assumption provided for in this section 2, the entity resident in Spanish territory or the permanent establishment in Spanish territory required to present the information country by country must request the information corresponding to the group from the non-resident entity. If the non-resident entity refuses to provide all or part of said information, the entity resident in Spanish territory or the permanent establishment in Spanish territory will present the information available to them and notify this circumstance to the tax authorities.

Remember:

Any entity resident in Spanish territory that forms part of a group required to submit the information established herein must inform the tax authorities of the identification and the country or territory of residence of the entity required to prepare this information. This communication must be made before the end of the tax period to which the information refers.