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Practical Manual for Companies 2023.

Reporting obligation

Regulation: Article 100.12 LIS

Entities applying the special regime must submit, together with the Corporate Tax return, the following data relating to the entity not resident in Spanish territory:

  1. Name or company name and location of registered office.

  2. List of directors and their tax domicile.

  3. The balance sheet, the profit and loss account and the report.

  4. Amount of positive income that must be imputed to the tax base.

  5. Justification of the taxes paid with respect to the positive income that must be imputed in the tax base.

In the case of permanent establishments , the taxpayer must provide, together with the declaration of this Tax, the data referred to in letters d) and e) above, as well as accounting records of the operations they carry out and the assets and liabilities assigned to them.