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Practical Manual for Companies 2023.

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:

  1. Gross income of group , distinguishing between that obtained with related entities or with third parties.

  2. Results before Corporate Tax or Taxes of an identical or analogous nature to it.

  3. Corporate Taxes or Taxes of identical or analogous nature paid, including any withholdings incurred.

  4. Corporate Taxes or Taxes of an identical or analogous nature to the same accrued , including withholdings.

  5. Amount of capital figure and other undistributed results at the date of conclusion of the tax period.

  6. Average template .

  7. Tangible assets and real estate investments other than cash and credit rights.

  8. List of resident entities , including permanent establishments and principal activities carried out by each of them.

  9. Other information that is considered relevant and an explanation, if applicable, of the data included in the information.