Instructions for filling out the group registration form
To request group registration you must send the following documents:
Mandatory Complementary Documentation .
It is necessary to previously send to the form a copy of the agreements by which the group entities have opted for the tax consolidation regime and, in the event that the dominant entity is non-resident in Spanish territory, a document in which the entity is designated. duly legalized representative
Completed form available in the “Information” section.
Once the Mandatory Complementary Documentation has been sent, you must send the form including in it the number of the registration file for the presentation of the Mandatory Complementary Documentation that you have previously sent.
It is necessary to fill out all sections of the form:
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Identification of the entities that make up the tax group.
In the event that the dominant entity is non-resident in Spanish territory, its identification will additionally be included. In the case of permanent establishments of non-resident entities in Spanish territory, the identification of the non-resident entity in Spanish territory to which they belong will additionally be included.
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Direct and indirect participation percentages.
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Representative Entity Declaration.
Demonstration by the representative entity of compliance with all the requirements established in Article 58. Definition of the tax group. Dominant entity. Dependent entities. of Law 27/2014, of November 27, on Corporate Tax.