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Practical Handbook for Companies 2021

Communication

Regulation:Articles 89.1 LIS and 48 and 49 RIS

The transactions referred to in the previous section "Transactions to which the special regime applies" (Articles 76 and 87 of the LIS) must be notified to the tax authorities:

  • Presentation

    It must be submitted by the acquiring entity of the transactions, provided that it is resident in Spanish territory.If the acquiring entity is not resident in Spanish territory, such communication shall be made by the transmitting entity.

    In the case of transactions in which neither the acquiring nor the transferring entity is resident in Spanish territory, the notification must be submitted by the shareholders of the transferring entity, provided that they are resident in Spanish territory.In the contrary case, the notification will be carried out by the transferor.

  • Deadline for submission

    It must be submitted within three months following the date of registration of the public deed documenting the transaction.

    If registration is not required, the period shall be calculated from the date on which the public deed or equivalent document corresponding to the transaction is executed.

    For operations involving a change of registered office, the notification must be made within three months of the date of registration in the register of the Member State of the new registered office of the public deed or equivalent document document documenting the operation.

    In the case of operations in which neither the acquiring entity nor the transferring are residents in Spanish territory, the notification shall be made within the period established for filing the returns or self-assessments corresponding to the members of the transferring entity, provided that they are resident in Spanish territory.Otherwise, will be applied the period specified in the first paragraph.

  • Place for presentation

    The notification must be addressed to the State Tax Administration Agency Delegation of the tax domicile of the entities or, where applicable, to the Regional Inspection Units or the Central Delegation for Large Taxpayers, to which they are attached.

  • Content of the communication:

    • Identification of the entities involved in the operation and description of the operation.

    • Copy of the public deed or equivalent document corresponding to the operation.

    • If the transactions have been carried out by means of a takeover bid, a copy of the relevant prospectus must also be provided.

    • Indication, if applicable, of the non-application of this special tax regime.