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Practical Handbook for Companies 2021

Reporting obligation

Regulation:Article 100.12 LIS

Entities that apply the special regime must file the following data on the non-resident entity in Spanish territory together with the corporate income tax return,:

  1. Name or company name and place of registered office.

  2. Directors' report and tax address.

  3. The balance sheet, the profit and loss account and the notes to the financial statements.

  4. Amount of positive income to be allocated to the taxable base.

  5. Justification of the taxes paid in respect of the positive income to be imputed to the tax base.

In the case of permanent establishments, the taxpayer must provide the information referred to in letters d) and e) above together with the tax return, as well as accounting records of the operations they carry out and the assets and liabilities assigned to them.