Box 00043 Obligation to provide information DT 5 RIS

This box will be checked by taxpayers who together with their Corporate Tax return must submit in the years in which they apply 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 participating entities whose acquisition has generated the right to apply the aforementioned deduction.

2. Description of your activities.

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

4. Justification of the criteria for harmonizing values and time, as well as for allocating to the assets and rights of the participating entity the difference between the purchase price of its shares and the net worth attributable to them on the date of their acquisition.