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2021 Corporation Tax practical guide.

Transactions excluded from the specific documentation requirement

According to article 13,3 of RIS, the specific documentation, both the group and the taxpayer's specific, will not be applicable to the following operations:

  1. Transactions carried out between entities that are included in the same tax consolidation group, without prejudice to the provisions of article 65,2 of the Corporation Tax Act.

  2. Transactions carried out with its members or with other entities belonging to the same tax consolidation group by economic interest groups and temporary partnerships of companies. However, they must submit this declaration in the case of temporary company partnerships, or collaboration formulas similar to temporary partnerships, which are subject to the regime established in article 22 of the Spanish Corporation Tax Act.

  3. To transactions carried out in the field of public offers on sale or public offers on the acquisition of securities.

  4. Transactions carried out with the same person or related entity, provided that the amount of the payment of all transactions does not exceed 250,000 euros, in accordance with the market value.