Taxpayer-specific documentation
Both the related persons or entities and the permanent establishments of entities not resident in Spanish territory must keep at the disposal of the Tax Administration, in accordance with their turnover, certain specific documentation of the taxpayer:
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Associated persons or entities whose net turnover, defined in the terms established in article 101 of the LIS , is equal to or greater than 45 million euros.
According to article 16.1 of the RIS , they must have the following specific documentation:
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Taxpayer information.
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Information on related-party transactions.
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Economic and financial information of the taxpayer.
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Associated persons or entities whose net turnover, defined in the terms established in article 101 of the LIS, is less than 45 million euros.
According to article 16.4 of the RIS, the specific documentation that they must have will have the following simplified content:
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Description of the nature, characteristics and amount of related-party transactions.
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Name and surname or company name or full name, tax address and tax identification number of the taxpayer and of the persons or entities linked to whom the transaction is carried out.
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Identification of the valuation method used.
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Comparables obtained and value or ranges of values derived from the valuation method used.
According to the provisions of article 16.5 of the RIS, the simplified content of the specific documentation mentioned above will not apply to the following operations:
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Those made by taxpayers of Personal Income Tax, in the development of an economic activity, to which the objective estimation method is applicable with entities in which they or their spouses, ascendants or descendants, individually or jointly among all of them, have a percentage equal to or greater than 25 percent of the share capital or equity.
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Business transfer operations.
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Operations involving the transfer of securities or shares representing participation in the equity of any type of entity not admitted to trading on any of the regulated securities markets, or which are admitted to trading on regulated markets located in countries or territories classified as non-cooperative jurisdictions.
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Real estate transfer operations.
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Operations on intangible assets.
In the case of entities that meet the requirements regarding the turnover of small companies in article 101 of the LIS or natural persons and the operations are not carried out with persons or entities resident in countries or territories considered non-cooperative jurisdictions, the specific documentation obligations should not incorporate the comparability analysis referred to in article 17 of the RIS.
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Individuals or entities that meet the requirements for small companies in Article 101 of the LIS.
According to the last paragraph of article 16.4 of the RIS regarding these persons or entities, this specific documentation may be understood to be completed through the standardized document prepared for this purpose by Order of the Minister of Finance (currently, Minister of Finance and Civil Service).
In relation to this documentation, these persons or entities are not required to provide the information on comparables referred to in letter d) of article 16.4 of the RIS, so the specific documentation they must submit will have a super-simplified content.
Filling in form 200
Pursuant to the provisions of the aforementioned article 16.4 of the RIS, these persons or entities may comply with the obligation to submit the aforementioned specific documentation by submitting the standardized document approved for this purpose by the sole Final Provision of Order HAP /871/2016, of June 6, and which appears as Annex V thereof.
This standardized document must be submitted electronically prior to filing the Tax return, through the specific documentation form for operations with related persons or entities, available at the Electronic Headquarters of the State Tax Administration Agency (electronic address https://sede.agenciatributaria.gob.es ), through the option "Home/Corporate Tax/All procedures".
If the entity submits this form, it must record in section "Presentation of prior documentation in the electronic office" on page 21 of form 200, the Company Reference Number (NRS) corresponding to the documentation submitted.