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Form 294. Informative Tax Return. Individualised list of clients receiving distributions of earnings from Spanish Collective Investment Institutions, and those on behalf of whom the trading entity has carried out share redemptions or transfers.

General Details

Denomination

Form 294. Informative Tax Return. Individualised list of clients receiving distributions of earnings from Spanish Collective Investment Institutions, and those on behalf of whom the trading entity has carried out share redemptions or transfers.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate, in cases of cross-border marketing of shares or participations of Spanish Collective Investment Institutions, the presentation of the individualized list of the clients receiving benefits distributed by the Spanish Collective Investment Institutions, as well as those on whose behalf the marketing entity has made redemptions or transfers of shares or participations.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic

Documentation

Form 294

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution body

State Revenue Office

Information linked to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

ORDEN EHA/1674/2006, de 24 de mayo,

por la que, en el ámbito del Impuesto sobre la Renta de no Residentes, rentas obtenidas sin mediación de establecimiento permanente, se establece un procedimiento especial de acreditación de la residencia de ciertos accionistas o partícipes no residentes, en el supuesto de contratos de comercialización transfronteriza de acciones o participaciones de instituciones de inversión colectiva españolas mediante cuentas globales suscritos con entidades intermediarias residentes en el extranjero, y se regulan las obligaciones de suministro de información de estas entidades a la administración tributaria española. (BOE 1-junio-2006)