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
To facilitate, in the cases of cross-border marketing of shares or interests in Spanish Collective Investment Institutions, the presentation of the individualised list of clients who receive benefits distributed by Spanish Collective Investment Institutions, as well as those on whose behalf the marketing entity has made refunds or transfers of shares or interests.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
Form 294
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
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)