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Practical Manual for Companies 2023.

Transactions excluded from the specific documentation requirement

According to the provisions of article 13.3 of the RIS , the specific documentation, both that relating to the group and that specific to the taxpayer, will not be applicable to the following operations:

  1. For operations carried out between entities that are part of the same tax consolidation group, without prejudice to the provisions of article 65.2 of the LIS .

  2. To the operations carried out with its members or with other entities comprising the same fiscal consolidation group by the economic interest groups and temporary business associations. However, this declaration must be submitted in the case of temporary joint ventures, or collaboration formulas similar to temporary joint ventures, which are subject to the regime established in article 22 of the LIS.

  3. To operations carried out within the scope of public offerings for sale or acquisition of securities.

  4. For transactions carried out with the same related person or entity, provided that the amount of the consideration for the set of transactions does not exceed 250,000 euros, in accordance with the market value.