Form 295.Information Return.Annual individualised list of clients that are registered as investors in Spanish Unit Trust Institutions, at 31 December of the financial year, in the cases of cross border commercialisation of shares or stocks in Spanish Unit Trust Institutions.
General data
Designation
Form 295.Information Return.Annual individualised list of clients that are registered as investors in Spanish Unit Trust Institutions, at 31 December of the financial year, in the cases of cross border commercialisation of shares or stocks in Spanish Unit Trust Institutions.
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 annual list of clients with the investment position in Spanish collective investment undertakings, referring to 31 December of the financial year.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Company
Place of presentation
Telematics
Documentation
Form 295
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)