Specific documentation
According to the provisions of article 18.3 of the LIS these related persons or entities, in order to justify that the operations carried out have been valued at their market value , must keep at the disposal of the tax authorities the specific documentation established by regulation.
In relation to article 18.3 of the LIS, article 13.2 of the RIS establishes that said specific documentation will be prepared in accordance with the principles of proportionality and sufficiency. In its preparation, the taxpayer may use any relevant documentation available for other purposes.
This documentation must be available to the tax authorities from the end of the voluntary deadline for filing corporate tax returns.