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Practical Manual of Companies 2022.

Box 00043 Obligation to provide information DT 5 RIS

This box will be marked by taxpayers who together with with their Corporate Tax return must submit in the years in which they practice the deduction referred to in the fourteenth transitional provision of the LIS , the information required by the fifth transitional provision of the RIS:

  1. Identification and percentage of participation in those investee entities whose acquisition has generated the right to apply the aforementioned deduction.

  2. Description of your activities.

  3. Value and acquisition date of the shares, as well as the value of the net accounting equity corresponding to them, determined from the homogenized annual accounts.

  4. Justification of the criteria of value and temporal homogenization, as well as of imputation to the assets and rights of the investee entity, of the difference between the acquisition price of its shares and the net equity accounting attributable to them on the date of their acquisition.