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Practical Manual for Companies 2023.

Communication

Regulation: Articles 89.1 LIS and 48 and 49 RIS

The execution of the operations referred to in the previous section " Operations to which the special regime applies " (articles 76 and 87 of the LIS) must be communicated to the tax authorities:

  • Filing

    It must be submitted by the acquiring entity of the operations, provided that it is resident in Spanish territory . If the acquiring entity is not resident in Spanish territory , said communication will be made by the transmitting entity .

    In the case of operations in which neither the acquiring nor the transferring entity are resident in Spanish territory , the communication must be submitted by the partners of the transferring entity, provided that they are residents in Spanish territory. Otherwise, the communication will be made by the transmitting entity.

  • Filing period

    It must be submitted within the period of three months following the date of registration of the public deed in which the operation is documented .

    If registration is not necessary , the term will be calculated from the date on which the public deed or equivalent document corresponding to the operation is granted.

    In the case of operations involving a change of registered office, the communication must be made within three months of the date of registration in the register of the Member State of the new registered office of the public deed or equivalent document in which the operation is documented.

    In the case of operations in which neither the acquiring entity nor the transferring entity are residents in Spanish territory , the communication will be made within the period provided for the presentation of the declarations or self-assessments corresponding to the partners of the transferring entity, provided that they are residents in Spanish territory. Otherwise, the period provided for in the first paragraph shall apply.

  • Place for presentation

    The communication must be addressed to the Delegation of the State Tax Administration Agency of the tax domicile of the entities, or where appropriate, to the Regional Inspection Departments or the Central Delegation of Large Taxpayers, to which they are attached.

  • Content of the communication:

    • Identification of the entities participating in the operation and description thereof.

    • Copy of public deed or equivalent document corresponding to the operation.

    • If the transactions have been carried out through a public offer to shares, of the corresponding prospectus must also be provided.

    • Indication, where applicable, of the non-application of this special tax regime.