Basic questionsSkip information index
Basic questions on how to complete the informative tax return
The Entity that informs the information can choose between using the data from the package of documents of its consolidated information, the mandatory financial statements separated for each of the entities, the mandatory financial statements for regulatory purposes or the internal management accounts. It is not necessary to reconcile the information on income, profits and taxes included in the model's Annex with the consolidated financial statements.
In the "Additional Information" section of the Annex to Form 231, the Entity that informs the information must briefly describe the data sources it has used to complete this Model.
The Entity that communicates the information must use the same data sources in a consistent manner over all years.
If the Entity that reports the information changes the data sources used from one year to another, it must explain in the "Additional Information" section the reasons for the change and its consequences.
In accordance with the document on guidelines for the preparation and presentation of country reports by country: Action 13, in which Chapter VI addresses issues relating to mergers, acquisitions and spin-offs, it can be interpreted that if the rules of accounting that applies to both the group from which the companies are separated and the group in which they are integrated, will force both to include in its consolidated financial statements for the year in which the sale was carried out a proportional part of the financial data of the subgroup sold and purchased respectively, both groups must include the Tax ID of the companies sold in their communication.