Documents to be submitted along with the tax return

Together with the Tax declaration, taxpayers must submit electronically through the electronic headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es ), the following documents duly completed:

1. Corporate Tax taxpayers who allocate certain positive income obtained by non-resident entities in their tax base, in the terms established in article 100 of the LIS (these taxpayers must mark box [00007] «Imputation on tax basis. positive income art. 100 LIS» on page 1 of form 200), will present the following data relating to each of the non-resident entities in Spanish territory:

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

   2. List of administrators and place of their tax domicile.

   3. Balance sheet, profit and loss account and memory.

   4. Amount of positive income that must be allocated to the tax base.

   5. Justification of the taxes paid with respect to the positive income that must be attributed to the tax base.

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

2. The taxpayers for the Income Tax of non-residents (permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory) must include, where applicable, the informative report referred to in ordinal 2 of article 18.1.b) of TRLIRN .

3. Taxpayers who have had a proposal approved for the prior assessment of transactions carried out between related persons or entities, will present the report referred to in article 28 of RIS .

4. When operations are carried out to which the special tax regime provided for in Chapter VII of Title VII of the LIS is applied, in the case of that neither the acquiring nor the transferring entity are residents in Spanish territory, the partners of the transferring entity as long as they are residents in Spanish territory must present a communication according to the provisions of article 48 of the RIS , with the content referred to in article 49 of said Regulation. This communication will be made within the period provided for the presentation of the corresponding declarations or self-assessments to the partners of the transferring entity, provided that they are residents in Spanish territory.

   Keep in mind:

   In cases in which operations are carried out to which the special tax regime provided for in Chapter VII of Title VII of the LIS is applied, the entity acquiring the operations, unless it is not resident in Spanish territory in which case will be the transferring entity, must present the communication referred to in article 48 of the RIS with the content provided for in article 49 of said Regulation, through the specific communication procedure created at effect that can be consulted in point 3 "Communications to the Tax Administration" within section "Documentation that must be submitted before the declaration" of this Chapter.

5. Taxpayers in the years in which they practice the deduction contemplated in the fourteenth transitional provision of the LIS , must present the information referred to in the fifth transitional provision of the RIS.

This documentation will be presented through the Internet, for which the declarant or presenter must connect to the Electronic Headquarters of the State Tax Administration Agency (electronic address: https://sede.agenciatributaria.gob.es) and, within page « All procedures » of form 200, in the section «Submit documentation», press « Provide complementary documentation » .