Persons obligated to submit the form

The country-by-country information will be required from the following entities, exclusively, when the net amount of the turnover of the group of people or entities that are part of the group, in the previous 12 months at the beginning of the tax period, is at least 750 million euros :

1. Entities resident in Spanish territory that have the status of dominant of a group, and are not at the same time dependent on another entity, resident or non-resident .

   As established in article 18.2 of the LIS , group exists when an entity holds or may hold control of another or others according to the criteria established in the Article 42 of the Commercial Code, regardless of your residence and the obligation to prepare consolidated annual accounts.

2. Entities resident in Spanish territory dependent , directly or indirectly, on a non-resident entity in Spanish territory that is not at the same time dependent on another, as well as permanent establishments in Spanish territory of non-resident entities. residents of the group, whenever any of the following circumstances listed in article 13.1 of RIS occur:

   1. That there is no country-by-country information obligation in terms analogous to that provided for in article 13.1 of the RIS, with respect to the aforementioned non-resident entity in its country or territory of tax residence.

   2. That, there is an international agreement within the meaning of Directive ( EU ) 2016/881 of the Council of May 25, 2016, which modifies the Directive 2011/16/EU regarding the mandatory automatic exchange of information in the field of taxation, with the country or territory in which the aforementioned non-resident entity is fiscally resident, if there is no exchange agreement automatic information exchange between competent authorities , regarding said information, with the aforementioned country or territory.

   3. That, if there is an agreement for the automatic exchange of information regarding said information with the country or territory in which the aforementioned non-resident entity fiscally resides, there has been a systematic non-compliance of the same that has occurred has been communicated by the Spanish Tax Administration to the dependent entities or permanent establishments resident in Spanish territory within the period provided for in this section.

   Within the case provided for in this section 2, the entity resident in Spanish territory or the permanent establishment in Spanish territory obliged to present the information country by country must request the non-resident entity for the information corresponding to the group. If the non-resident entity refuses to provide all or part of said information, the entity resident in Spanish territory or the permanent establishment in Spanish territory will present the information available to them and notify this circumstance to the Tax Administration.