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Practical Handbook for Companies 2021

Prior notice

Pursuant to Article 13.1 of RIS, for the purposes of the provisions of this paragraph, any entity resident in Spanish territory that forms part of a group obliged to submit the information established herein, must inform the tax authorities of the identification and country or territory of residence of the entity obliged to prepare this information.This communication must be made before the end of the tax period to which the information relates.