OM HFP / 816/2017, BOE 30-8-17Effective for tax periods beginning after 1-1-2016, the obligation to fill in the reporting tables with related persons or entities and with operations and situations related to countries or territories classified as tax havens, traditionally contained in model 200 of corporate tax returns, is transferred to this new information statement …
Related-Party Operations and Tax Havens: Information ObligationRead More
OM HFP / 1978/2016, BOE 30-12-16For tax periods beginning on or after 1-1-2016, entities resident in Spanish territory that are dominants of a group, as defined for the purposes of related operations, and that are not, at the same time, dependent on another non-resident entity, must provide country-by-country information. This information is required only when …
Related Transactions: Country-by-Country DocumentationRead More
RD 602/2016, BOE 12/17/16With effect for tax periods beginning from 1.1.2016, the aim of this Royal Decree is the development of the amendments introduced to our accounting system by Law 22/2015, due to the transposing of the Directive 2013/34/EU. With effect for tax periods beginning from 1.1.2016, the aim of this Royal Decree is the …
RDL 3/2016 article 3.1.1,3 BOE 12.03 With effect for tax periods beginning on or after 01/01/2016, for taxpayers with a net turnover of at least 20 million euros in the twelve months preceding the date the tax period begins, the following limitations are set (Corporate Tax Act, 15th additional provision and 36th transitional provision drafting …
