EARs established in Spain with economic activity
Entities under the income attribution regime ( EAR ) established in Spain (box 70), which carry out business or professional activities, must submit a single census registration declaration (box 111), on page 8 of which they will complete the list of partners, members or participants, except for entities that have the status of communities of owners established under a horizontal property regime.
In this regard, they will record:
- NIF (box 800),
- Last name and first name, company name or business name (box 801)
- Indication of your share or percentage of participation (box 818) and attribution (box 859) if different from the above
When any variation occurs in relation to its members, the aforementioned entities without legal personality must communicate, by submitting a census modification declaration (box 139 and boxes on page 8 that must be modified), the variations in relation to its commoners or participants, even if they have obtained a definitive tax identification number.
For their part, each partner, member or participant must submit a census declaration to report the tax obligations arising from their status as a member of such entities.