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Practical Manual for Companies 2021.

Transactions excluded from the specific documentation requirement

According to the provisions of article 13.3 of RIS , the 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 comprising the same tax consolidation group by economic interest groups and temporary business associations. However, this declaration must be submitted in the case of temporary joint ventures, or collaboration formulas similar to temporary joint ventures, which are subject to the regime established in article 22 of the LIS.

  3. To operations carried out within the scope of public offers for sale or public offers for the acquisition of securities.

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