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

It is recalled that article 48 of Royal Decree 634/2015, of July 10, approving the Corporate Tax Regulations (RIS), establishes that when the operations regulated in Chapter VII of Title VII of 27/2014, of November 27, on Corporate Tax (LIS), are carried out, the acquiring entity of the operations, unless it is not resident in Spanish territory, in which case it will be the transmitting entity, must submit a communication to the tax authorities. The content of this communication is as 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 in which the transaction is documented. If registration is not necessary, the period will be calculated from the date on which the public deed or equivalent document corresponding to the operation is granted. In the case of operations involving a change of registered office, the notification must be submitted within three months of the date of registration in the register 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, approving the Corporate Tax Regulations