Basic questions
Skip information indexBasic questions on how to complete the informative tax return
The Entity that communicates the information can choose between using the data from the document package of its consolidated information, from the separate mandatory financial statements for each of the entities, from the mandatory financial statements for regulatory purposes or from the internal management accounts. . It is not necessary to reconcile the information on income, profits and taxes collected in the Annex to the model with the consolidated financial statements.
In the “Additional Information” section included in the Annex to Model 231, the Entity that communicates the information must provide a brief description of the data sources that it has used in completing said Model.
The Entity that communicates the information must consistently use the same data sources every year.
In the event that the Entity that communicates the information changes the data sources used from one year to the next, it must explain in the “Additional Information” section the reasons for the change and its consequences.
According to the Country-by-Country Reporting Guidelines document: Action 13, in which chapter VI deals with issues related to mergers, acquisitions and divisions, it can be interpreted that if the accounting standards that are applicable to both the group from which the companies are separated and the group into which they are integrated, oblige both to include in their consolidated financial statements for the year in which the sale took place a proportional part of the financial data of the subgroup sold and purchased respectively, both groups must include in their prior communication the NIF of the entities sold.