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Practical Manual of Companies 2022.

Reporting obligation

Regulation: Article 100.12 LIS

Entities that apply the special regime must submit, together with the Corporate Tax return, the following data relating to the entity not resident in Spanish territory:

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

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

  3. The balance sheet, the profit and loss account and the 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 declaration of this Tax, the data referred to in letters d) and e) above, as well as accounting records of the operations. they carry out and the assets and liabilities assigned to them.