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Practical Manual of Companies 2020.

Communication

Regulation: Articles 89.1 LIS and 48 and 49 RIS

The carrying out of the operations to which we have referred in the previous section « Operations to which the special regime applies » (articles 76 and 87 of the LIS) must be communicated to the tax administration:

  • Filing

    It must be presented by the acquiring entity of the operations, provided that it is resident in Spanish territory . If the acquiring entity is not resident in Spanish territory , said communication will be made by the transferring entity .

    In the case of operations in which neither the acquiring nor the transferring entity are residents in Spanish territory , the communication must be presented by the partners of the transferring entity, provided that they are residents in the territory Spanish. Otherwise, the communication will be carried out by the transmitting entity.

  • Filing period

    It must be presented within the period of three months following the date of registration of the public deed documenting the operation .

    If registration is not necessary , the period will be computed from the date on which the public deed or equivalent document corresponding to the operation is granted.

    In the operations of change of registered office, the communication must be made within the period of three months following the date of registration in the registry of the Member State of the new registered office of the public deed or equivalent document documenting the operation.

    In the case of operations in which neither the acquiring entity nor the transferring are residents in Spanish territory , the communication will be made within the period provided for the presentation of the declarations or self-assessments corresponding to the partners of the transferring entity, provided that they are residents in Spanish territory. Otherwise, the deadline provided in the first paragraph will apply.

  • Place for presentation

    The communication must be addressed to the Delegation of the State Tax Administration Agency of the fiscal domicile of the entities, or, where applicable, to the Regional Inspection Units or the Central Delegation of Large Taxpayers, to which they are attached.

  • Communication content:

    • Identification of the entities participating in the operation and its description.

    • Copy of the public deed or equivalent document that corresponds to the operation.

    • If the operations have been carried out through a public offer for the acquisition of shares, a copy of the corresponding prospectus must also be provided.

    • Indication, where applicable, of the non-application of this special tax regime .