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Practical Manual of Companies 2021.

Taxpayer-specific documentation

Both related persons or entities and permanent establishments of non-resident entities in Spanish territory must keep certain specific taxpayer documentation available to the Tax Administration, according to their turnover:

  1. Related persons or entities whose net turnover, defined in the terms established in article 101 of the LIS , is equal to or greater than 45 million euros.

    As established in article 16.1 of RIS , they must have the following specific documentation:

    1. Taxpayer information.
    2. Information on linked operations.
    3. Economic-financial information of the taxpayer.
  2. Related persons or entities whose net turnover, defined in the terms established in article 101 of the LIS, is less than 45 million euros.

    As established in article 16.4 of the RIS, the specific documentation that they must have will have the following simplified content:

    1. Description of the nature, characteristics and amount of the related-party transactions.

    2. Name and surname or company name or full name, tax address and tax identification number of the taxpayer and the related persons or entities with which the operation is carried out.

    3. Identification of the valuation method used.

    4. Comparables obtained and value or ranges of values derived from the valuation method used.

    According to the provisions of article 16.5 of the RIS, the simplified content of the specific documentation mentioned above will not apply to the following operations:

    1. Those carried out by taxpayers of the Personal Income Tax, in the development of an economic activity, to which the objective estimation method is applicable with entities in which those or their spouses, ascendants or descendants, individually or jointly among all of them, have a percentage equal to or greater than 25 percent of the share capital or own funds.

    2. Business transfer operations.

    3. Transmission operations of securities or shares representing participation in the own funds of any type of entities not admitted to trading in any of the regulated securities markets, or that are admitted to trading in regulated markets located in countries or territories classified as non-cooperative jurisdictions.

    4. Property transfer operations.

    5. Operations on intangible assets.

    In the case of entities that meet the requirements regarding the turnover of small companies of article 101 of the LIS or natural persons and are not operations carried out with persons or entities resident in countries or territories considered as In non-cooperative jurisdictions, specific documentation obligations should not incorporate the comparability analysis referred to in Article 17 of the RIS.

  3. Persons or entities that meet the requirements of small companies of article 101 of the LIS.

    As established in the last paragraph of article 16.4 of the RIS with respect to these persons or entities, this specific documentation may be understood to be completed through the standardized document prepared for this purpose by Order of the Minister of Finance.

    In relation to this documentation, these persons or entities are not required to provide the information on the comparables referred to in letter d) of article 16.4 of the RIS, so the specific documentation that they must present will have content super simplified.

    Filling in form 200

    By virtue of the provisions of the aforementioned article 16.4 of the RIS, these persons or entities may comply with the obligation to present the aforementioned specific documentation, presenting the standardized document approved for this purpose by the Final Provision sole version of Order HAP /871/2016, of June 6, and which appears as Annex V of the same.

    This standardized document will be presented electronically prior to the presentation of the Tax return, through the specific documentation form for operations with related persons or entities, available at the electronic headquarters of the State Tax Administration Agency (email address https://sede.agenciatributaria.gob.es ), through the “Home/Corporate Tax/All procedures” option.

    In the event that the entity submits this form, it must enter in section "Presentation of prior documentation at the electronic office" on page 21 of form 200, the Company Reference Number (NRS) corresponding to the documentation presented.