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Practical Handbook for Companies 2021

Documents to be submitted along with the tax return

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

  1. Corporate income taxpayers who allocate in their tax base certain positive income obtained by non-resident entities, under the terms established in article 100 of the LIS (these taxpayers should tick box [00007] "Imputation in tax base.positive income art. 100 LIS" of page 1 of form 200), shall submit the following data relating to each of the entities not resident in Spanish territory:

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

    2. Directors' report and tax address.

    3. Balance, profit and loss account and memory.

    4. Amount of positive income to be allocated to the taxable base.

    5. Justification of the taxes paid in respect of the positive income to be imputed to the tax base.

    In the case of permanent establishments, the taxpayer must provide, together with the tax return, the information referred to in letters d) and e) above, as well as the accounting records of the transactions they carry out and the assets and liabilities assigned to them.

  2. The non-resident income tax payers (permanent establishments and entities under the income attribution system constituted abroad with a presence in Spanish territory) must include, where applicable, the informative report referred to in the second paragraph of article 18.1.b) of TRLIRN.

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

  4. Taxpayers who carry out operations of 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 Member State of the European Union to which the special tax regime provided for in Chapter VII of Title VII of the LIS applies, and who, in accordance with article 48 of the RIS, must submit a communication with the content referred to in article 49 of the said Regulation.

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

This documentation must be submitted via the Internet, for which the declarant or filer must connect to the Electronic Headquarters of the State Tax Administration Agency (electronic address:https://sede.agenciatributaria.gob.es) and, on the page "All formalities" of form 200, in the section "Submit documentation", click on "Provide additional documentation".