Form 295. Informative Tax 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 Details
Denomination
Form 295. Informative Tax 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.
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 individualized annual list of clients with the investment position in Spanish Collective Investment Institutions, referring to the date of December 31 of the fiscal year.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematic
Documentation
Form 295
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)