Basic questions

The Entity that informs the information must enter the gross income of the multinational group, distinguishing between the income obtained from the transactions carried out with associates and with non-associated companies.

Revenue must include sales of inventories and assets, services, royalties, interest, premiums and any other amount.

Under no circumstances should payments received from other entities in the multinational group that are considered dividends in the payer's tax jurisdiction be included.

The Entity that informs the information must enter in this column the sum of the profits/(losses) before Corporation Tax or tax of an identical or similar nature, if applicable, corresponding to all the member entities resident for tax purposes in the relevant tax jurisdiction.

It should be taken into account that the profits/(losses) before Corporation Tax will include all extraordinary income and expenses.

The Entity that informs the information must indicate in this column the total amount of the sum of Corporation Tax or of the Tax of an identical or similar nature actually paid by all the member entities resident for tax purposes in the relevant tax jurisdiction.

The concept of paid taxes must include taxes that the member entity has paid in cash to its tax jurisdiction of residence, as well as to any other tax jurisdiction.

Furthermore, among the taxes paid, the tax withholdings paid by other entities (both associates and non-associates) for payments made to the member entity must be recorded.

The Entity that informs the information must indicate in this column the sum of the declared capital of all the Integrating Entities resident for tax purposes in the relevant tax jurisdiction.

With regard to permanent establishments, the declared capital must be communicated by the legal entity to which the permanent establishment belongs, unless there is a specific capital requirement in the tax jurisdiction of that establishment for regulatory purposes.

The Entity that reports the information must indicate in this column the sum of the total undistributed results of all the resident Integrating Entities for tax purposes in the relevant tax jurisdiction at the end of the year.

With regard to permanent establishments, the amount of the results not distributed will be declared by the legal entity to which the permanent establishment belongs.

The Entity that informs the information must indicate in this column the sum of the net accounting values of the tangible assets of all the Integrating Entities resident for tax purposes in the relevant tax jurisdiction.

With regard to permanent establishments, the assets must be indicated with regard to the tax jurisdiction in which the permanent establishment is located.

It should be taken into account that the concept of intangible assets does not include cash, cash equivalents, or financial assets.