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Practical Handbook for Companies 2021

Specific documentation

In accordance with the provisions of Article 18.3 of the LIS, these related persons or entities, in order to justify that the transactions carried out have been valued at their market value, must keep at the disposal of the tax authorities the specific documentation established by regulations.

In relation to Article 18.3 of the LIS, Article 13.2 of the RIS establishes that such specific documentation shall be prepared in accordance with the principles of proportionality and sufficiency. In its preparation, the taxpayer may use relevant documentation available to it for other purposes.

This documentation must be available to the tax authorities at from the end of the voluntary period for filing the corporate income tax return.