3.3.9. Additional documentation to be submitted with the declaration

Taxpayers who are in any of the following cases will have to submit additional documentation:

• Taxpayers to whom the imputation of income is applicable in the international tax transparency regime l

  The following data must be submitted for each of the non-resident entities whose income is included in the declaration:

  • Name or company name and place of registered office

  • List of directors and tax domicile.

  • Balance Sheet, Profit and Loss Account and Report.

  • Amount of positive income that must be imputed

  • Justification of the taxes paid with respect to the positive income that must be imputed

• Taxpayers who have made advance investments of future allocations to the reserve for investments in the Canary Islands.

  They must submit a communication of the aforementioned materialization and its financing system.

• Taxpayers requesting a refund by personal check

  Taxpayers who request a refund by means of an uncrossed personal cheque from the Bank of Spain must submit a written request together with the tax return.

• Taxpayers who carry out operations within the special tax regime of mergers, spin-offs and exchange of securities

  They must provide:

  1. Identification of the entities involved in the operation and description thereof.

  2. Copy of the public deed or document corresponding to the operation.

  3. In the event that the transactions were carried out through a public offer to acquire shares, a copy of the information prospectus must also be provided.

The contribution of the complementary documentation may be submitted through the electronic registry of the State Agency for Tax Administration or in the in-person registry without prejudice to the provisions of section 4 of article 16 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.