In order to facilitate the presentation of the communication provided for in article 48 of the RIS for certain restructuring operations, a specific presentation procedure is created at the electronic headquarters of the State Tax Administration Agency.

It is recalled that article 48 of Royal Decree 634/2015, of July 10, which approves the Corporate Tax Regulation (RIS), establishes that when the operations regulated in Chapter VII of Title VII of the 27/2014, of November 27, of the Corporate Tax (LIS), the entity acquiring the operations, unless it is not resident in Spanish territory in which case it will be the transferring entity, must present a communication to the Tax Administration . The content of this communication is that provided for in article 49 of said Regulation.

This communication must be submitted within three months following the date of registration of the public deed documenting the operation. If registration is not necessary, the period will be computed from the date on which the public deed or equivalent document corresponding to the operation is granted. In operations of change of registered office, the communication must be submitted within a period of three months following the date of registration in the registry of the Member State of the new registered office of the public deed or equivalent document in which the operation is documented.

Article 48 of Royal Decree 634/2015, of July 10, which approves the Corporate Tax Regulations