Specific documentation relating to the group's related-party transactions

Related persons or entities must keep at the disposal of the Tax Administration the documentation related to the group to which they belong, including the permanent establishments that are part of it.

In relation to this specific documentation obligation, a distinction must be made between:

1. Groups in which the net amount of the turnover, defined in the terms established in article 101 of the LIS for small companies, is equal to or greater than 45 million euros.

   As provided for in article 15.1 of RIS , the specific documentation relating to the group must include:

   1. Information related to the structure and organization of the group.
   2. Information related to the group's activities.
   3. Information relating to the group's intangible assets.
   4. Information related to financial activity.
   5. Financial and fiscal situation of the group.

2. Groups in which the net amount of the turnover, defined in the terms established in article 101 of the LIS, is less than 45 million euros, as established in article 15.2 of the RIS.

   According to the provisions of said article, these taxpayers will not need to have specific documentation related to the group.