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List of partners, members or participants

If the persons are legal entities or entities subject to Corporate Tax, they must complete this section when they are established or when changes occur in relation to shareholders and the person or entity does not yet have a definitive NIF .

However, legal persons and entities subject to Corporate Tax, created for the specific purpose of transferring securities representing equity to third parties, must report within one month of their transfer any changes that have occurred with respect to the data recorded in previous declarations, including those relating to member or participating partners, even if they have a definitive NIF at the time of the transfer.

If it is an entity under an income attribution regime that carries out business or professional activities, it must include in the registration declaration the list of its partners, heirs, members, commoners or participants with their identification data, the tax domicile in the state of residence if they are non-residents, the status of resident or not in Spain, the participation quota and, if different from the latter, also the attribution quota.

Likewise, any new members, heirs, members, co-owners or participants in the entity must be notified.

If any of the partners, heirs, members, commoners or participants subsequently withdraw, they must notify the tax authorities by means of the census declaration, marking an “X” in the “withdrawal” section.

If you wish to communicate any changes to the data of any of the partners, heirs, members, commoners or participants, listed in any registration declaration, you must correct them and first mark an “X” in the “modification” section.

Communities of owners established under a horizontal property regime are exempt from reporting the initial list of their members or participants, as well as any variations.

Under the literal “To be completed exclusively by members (natural persons) of entities in attribution of income” boxes 819 to 826 are grouped together with a space for the signature. When the Income Attribution Entity ( EAR ) has to communicate the waiver of the objective estimation regime (box 819) or the simplified form of the direct estimation regime in the IRPF (box 821) or the simplified regimes (box 823) or of agriculture, livestock and fishing in the VAT(box 825), each and every one of the members must sign in the space reserved for this purpose.

If they wish to revoke the resignation made in the previous cases, it will be enough for one of the members to sign.