Information to be provided
Article 14 of the RIS establishes that the country-by-country information will include, with respect to the tax period of the parent entity, in an aggregated manner, for each country or jurisdiction:
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Gross income of group , distinguishing between that obtained with related entities or with third parties.
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Results before Corporate Tax or Taxes of an identical or analogous nature to it.
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Corporate Taxes or Taxes of identical or analogous nature paid, including any withholdings incurred.
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Corporate Taxes or Taxes of an identical or analogous nature to the same accrued , including withholdings.
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Amount of capital figure and other undistributed results at the date of conclusion of the tax period.
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Average template .
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Tangible assets and real estate investments other than cash and credit rights.
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List of resident entities , including permanent establishments and principal activities carried out by each of them.
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Other information that is considered relevant and an explanation, if applicable, of the data included in the information.