Basic questions

The reporting entity 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 should include income from sales of stocks and assets, services, royalties, interest, premiums and any other amounts.

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

The reporting Entity must record in this column the sum of profits/(losses) before Corporate Tax or tax of identical or analogous nature to it, where applicable, corresponding to all constituent Entities resident for tax purposes in the relevant tax jurisdiction.

It should be noted that profits/(losses) before corporate tax will include all extraordinary income and expenses.

The reporting entity 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 constituent entities resident for tax purposes in the relevant tax jurisdiction.

The concept of taxes paid should 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, the tax withholdings entered by other entities (both associated and not) for payments made to the member entity must be recorded.

The reporting Entity must indicate in this column the sum of the declared capital of all the Constituent 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 specific capital requirement for regulatory purposes.

The Reporting Entity must indicate in this column the sum of the total undistributed results of all the Constituent 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 the Constituent Entities resident for tax purposes in the relevant tax jurisdiction.

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

It should be noted that the concept of intangible assets does not include treasury, treasury-equivalent instruments, or financial assets.