Form 294.Information Return.Individualised list of clients receiving profits distributed by Spanish collective investment undertakings, as well as those on whose behalf the marketing entity has made redemptions or transfers of shares or units.
General data
Designation
Form 294.Information Return.Individualised list of clients receiving profits distributed by Spanish collective investment undertakings, as well as those on whose behalf the marketing entity has made redemptions or transfers of shares or units.
Type of procedure
Taxation
Subject
Taxes
Object
Facilitate, in cases of cross-border marketing of shares or units of Spanish collective investment undertakings, the presentation of the individualised list of clients receiving profits distributed by Spanish collective investment undertakings, as well as those on whose behalf the marketing entity has made redemptions or transfers of shares or units.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company
Place of presentation
Telematics
Documentation
Form 294
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
ORDER EHA/1674/2006, of 24 May,which, in the field of non-resident income tax, income obtained without the intermediation of a permanent establishment, establishes a special procedure for accrediting the residence of certain non-resident shareholders or unit-holders, in the case of cross-border marketing contracts for shares or units of Spanish collective investment institutions through global accounts signed with intermediary entities resident abroad, and regulates the obligations of these entities to provide information to the Spanish tax administration.(BOE 1-June-2006)