{"id":1939,"date":"2017-04-10T08:23:54","date_gmt":"2017-04-10T06:23:54","guid":{"rendered":"https:\/\/latorreyasociados.com\/?p=1939"},"modified":"2020-01-30T15:54:48","modified_gmt":"2020-01-30T14:54:48","slug":"related-transactions-country-by-country-documentation","status":"publish","type":"post","link":"https:\/\/latorreyasociados.com\/en\/blog\/related-transactions-country-by-country-documentation\/","title":{"rendered":"Related Transactions: Country-by-Country Documentation"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

OM HFP \/ 1978\/2016, BOE 30-12-16
For 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.<\/strong> <\/p>\n\n\n

\n

This information is required only when the net amount of the turnover of the group of entities, in the twelve months preceding the beginning of the tax period, is at least 750 million euros.<\/p>\n

The deadline for this information submission is twelve months after the end of the tax period, in the model prepared for this purpose and approved by ministerial order.<\/p>\n

Such information must include, in respect of the taxable period of the dominant entity, in aggregate form, and for each country or jurisdiction:<\/p>\n

    \n
  • Gross income of the group, distinguishing between those obtained with related entities or with third parties.<\/li>\n
  • Results before corporate income tax or taxes of identical or similar nature.<\/li>\n
  • Corporate income tax or taxes of identical or similar nature paid, including withholding taxes.<\/li>\n
  • Corporate income tax or taxes of identical or similar nature accrued, including withholdings.<\/li>\n
  • Capital and other own funds amount existing on the date of conclusion of the tax period.<\/li>\n
  • Average staff.<\/li>\n
  • Material assets and real estate investments other than treasury and credit claims.<\/li>\n
  • List of resident entities, including permanent establishments, and main activities carried out by each one of them.<\/li>\n
  • Other information considered relevant and an explanation, where appropriate, of the data included in the information.<\/li>\n<\/ul>\n

    Any entity resident in Spanish territory that is part of a group obliged to present this information, shall make a communication to the Tax Administration with the identification and country or territory of residence of the entity obliged to elaborate that information, before the end of the tax period to which the information refers.<\/p>\n

    Note: The European Union also regulates the country-by-country report that \u201cMultinational Enterprises Groups\u201d must provide each year and for each tax territory in which they operate, in order to ensure that throughout the European Union the same information is collected and provided to tax administrations (Dir. 2011\/16\/EU art. 8 bis bis Dir. (EU) 2016\/881).<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

    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 …<\/p>\n","protected":false},"author":2,"featured_media":2043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"content-sidebar"},"categories":[18],"tags":[],"featured_image_src":"https:\/\/latorreyasociados.com\/wp-content\/uploads\/2020\/01\/Related-Transactions-Country-by-Country-Documentation-600x400.jpg","featured_image_src_square":"https:\/\/latorreyasociados.com\/wp-content\/uploads\/2020\/01\/Related-Transactions-Country-by-Country-Documentation-600x533.jpg","author_info":{"display_name":"LyA Blog","author_link":"https:\/\/latorreyasociados.com\/en\/blog\/author\/lya-blog\/"},"yoast_head":"\nRelated Transactions: Country-by-Country Documentation | Latorre y 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