Transactions excluded from the specific documentation requirement
According to Article 13.3 of RIS, the following transactions are not subject to group-specific and taxpayer-specific documentation:
Transactions carried out between entities that form part of the same tax consolidation group, without prejudice to the provisions of Article 65.2 of the LIS.
Transactions carried out with their members or with other entities forming part of the same tax consolidation group by economic interest groupings and temporary joint ventures.However, this declaration must be filed in the case of temporary joint ventures, or formulas for collaboration similar to temporary joint ventures, which avail themselves of the regime established in Article 22 of the LIS.
Transactions carried out in the context of public offers for sale or takeover bids for securities.
To transactions carried out with the same person or related entity, provided that the amount of the consideration for the set of transactions does not exceed 250,000 euros, in accordance with the market value.