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Practical Manual of Companies 2022.

Prior notice

As established in section 1 of article 13 of RIS , for the purposes of the provisions of said section, any entity resident in Spanish territory that is part of a group obliged to present the information established here , must communicate to the Tax Administration the identification and country or territory of residence of the entity required to prepare this information. This communication must be made before the end of the tax period to which the information refers.