Obligations to provide tax information

General Criterion

Competent administration for the exaction and levying

Entities that are depositaries or administrators of income on assets

Competent administration for verification and investigation of the entities

Entities liable to payment of the Corporate Income Tax levied by the State and by the Historical Territories

Remunerations received by company chairpersons and members of boards of directors

Competent administrations for the exaction and levying

Withholdings on income from capital

Taxpayers engaged in business and professional activities

Competent administration for the verification and investigation of the taxpayer

Taxpayers not engaged in business and professional activities

Administration of the fiscal domicile of the taxpayer

Unsettled estates, joint-property entities and other entities with no legal status.

Administration of the address for tax purposes of the members or stakeholders.

To be submitted to the following administrations:

• Administration of the fiscal domicile of the taxpayer, and
• Administration where the taxpayer shall submit one of the following tax returns:
  • Tax return for withholdings and payments on account
  • Corporation Tax return
  • Value Added Tax return
  • Business and Professional Activities return

Recapitulative statements of intra-community supplies and acquisitions

Competent administration for the verification and investigation of the taxpayer

Obligations of the dominant entity in Entity Groupings

Administrations of the territories where the Group operates

Allocation

Authority with jurisdiction for the address for tax purposes

Revocation