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Practical Manual for Companies 2023.

Documents to be submitted along with the tax return

Along with the tax return, taxpayers must submit it 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 Taxpayers who impute 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 check the box [00007] "Imputation in tax base. positive income art. 100 LIS» of page 1 of form 200), will present the following data relating to each of the entities not resident in Spanish territory:

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

    2. List of directors and their tax domicile.

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

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

    5. Justification of the taxes paid with respect to the positive income that must be imputed in 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 Non-Resident Income Tax (permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory) must include, where applicable, the informative report referred to in ordinal 2 of article 18.1.b) of TRLIRNR .

  3. Taxpayers who have been approved for a proposal for the prior valuation of transactions carried out between related persons or entities, will submit 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 applies, in the event that neither the acquiring nor the transferring entity are residents in Spanish territory, the partners of the transferring entity, provided that they are residents in Spanish territory must submit a communication in accordance with 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 submission of the declarations or self-assessments corresponding to the shareholders of the transmitting entity, provided that they are resident in Spanish territory.

    Keep in mind:

    In cases where operations are carried out to which the special tax regime provided for in Chapter VII of Title VII of the LIS applies, the entity acquiring the operations, unless it is not resident in Spanish territory, in which case it will be the transmitting entity, must submit 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 for this purpose which can be consulted in point 3 "Communications to the Tax Administration" within section " Documentation to be submitted before the declaration " of this Chapter.

  5. Taxpayers in the years in which they apply 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 submitted via 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 «Submit documentation» section, click « Provide additional documentation ».