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Practical Manual of Companies 2021.

Transactions excluded from the specific documentation requirement

According to the provisions of article 13.3 of RIS , specific documentation, both that relating to the group and that specific to the taxpayer, will not be applicable to the following operations:

  1. To operations carried out between entities that are part of the same tax consolidation group, without prejudice to the provisions of article 65.2 of the LIS .

  2. To operations carried out with its members or with other entities that are members of the same tax consolidation group by economic interest groups and temporary joint ventures. However, they must present this declaration in the case of temporary joint ventures, or collaboration formulas analogous to temporary joint ventures, which fall under the regime established in article 22 of the LIS.

  3. To operations carried out in the field of public offers for sale or public offers for the acquisition of securities.

  4. To operations carried out with the same person or related entity, provided that the amount of the consideration for the set of operations does not exceed 250,000 euros, in accordance with the market value.