Skip to main content
Practical Handbook for Companies 2021

Box 00043 Obligation to provide information DT 5 RIS

This box should be ticked by taxpayers who together with their corporation tax return must submit in the years in which they make the deduction referred to in the fourteenth transitional provision of the LIS, the information required by the fifth transitional provision of the RIS:

  1. Identification and percentage of shareholding in those investees whose acquisition has generated the right to apply the aforementioned deduction.

  2. Description of its activities.

  3. Value and date of acquisition of the holdings, as well as the book value of the equity corresponding to these holdings, determined on the basis of the homogenised annual accounts.

  4. Justification of the criteria for the homogenisation in terms of value and time, as well as for the allocation to the assets and rights of the investee of the difference between the acquisition price of its shares and the net book equity attributable to them on the date of their acquisition.