Skip to main content
Practical Manual of Companies 2021.

Information to be provided

Article 14 of RIS establishes that country-by-country information will include, with respect to the tax period of the dominant entity, in aggregate, for each country or jurisdiction:

  1. Gross income of the group , distinguishing between those obtained with related entities or with third parties.

  2. Results before Corporate Tax or Taxes of an identical or analogous nature to the same.

  3. Corporate Taxes or Taxes of an identical or analogous nature paid, including withholdings borne .

  4. Corporate Taxes or Taxes of an identical or analogous nature to the same accrued , including withholdings .

  5. Amount of the capital figure and other undistributed results on the date of conclusion of the tax period.

  6. Medium template .

  7. Tangible assets and real estate investments other than treasury and credit rights.

  8. List of resident entities , including permanent establishments and main activities carried out by each of them.

  9. Other information that is considered relevant and an explanation, if applicable, of the data included in the information.