Basic questions
Skip information indexClarifications for completing the section “Overview of the distribution of benefits, taxes and economic activities by final jurisdiction”
The Entity that communicates the information must record the gross income of the multinational group, distinguishing between income obtained from operations carried out with associated entities and with non-associated entities.
Income must include income from sales of inventories and assets, services, fees or royalties, interest, premiums and any other amount.
In no case should payments received from other member entities of the multinational group that are considered dividends in the tax jurisdiction of the payer be included.
The Entity that communicates the information must enter in this column the sum of the profits/(losses) before the Corporate Tax or the tax of an identical or analogous nature to the same, if applicable, corresponding to all the resident member Entities for tax purposes. in the relevant tax jurisdiction.
It should be noted that profits/(losses) before Corporation Tax will include all extraordinary income and expenses.
The Entity that communicates the information must indicate in this column the total amount of the sum of the Corporate Tax or the Tax of an identical or analogous nature actually paid by all the Member Entities resident for tax purposes in the relevant tax jurisdiction.
The concept of taxes paid must include those taxes that the member entity has paid in cash to its tax jurisdiction of residence, as well as to any other tax jurisdiction.
Likewise, among the taxes paid, tax withholdings paid by other entities (both associated and not) must be included for payments made to the member entity.
The Entity that communicates the information must indicate in this column the sum of the declared capital of all Member Entities resident for tax purposes in the relevant tax jurisdiction.
In relation to permanent establishments, the declared capital must be communicated by the legal entity to which the permanent establishment belongs, unless in the tax jurisdiction of said establishment there is a capital requirement determined for regulatory purposes.
The Entity reporting the information must indicate in this column the sum of the total undistributed results of all Member Entities resident for tax purposes in the relevant tax jurisdiction at the end of the year.
In relation to permanent establishments, the amount of undistributed results will be declared by the legal entity to which the permanent establishment belongs.
The Reporting Entity must indicate in this column the sum of the net book values of the tangible assets of all Member Entities resident for tax purposes in the relevant tax jurisdiction.
In relation to permanent establishments, the assets must be indicated with respect 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 treasury, instruments equivalent to treasury, or financial assets.