Specific documentation relating to the group's related-party transactions

Associated persons or entities must keep the documentation relating to the group to which they belong available to the tax authorities, including the permanent establishments that form part of it.

In relation to this obligation of specific documentation, a distinction must be made between:

1. Groups in which the net amount of turnover, defined in the terms established in article 101 of the LIS for small companies, is equal to or greater than 45 million euros.

   As provided for in article 15.1 of RIS , the specific documentation relating to the group must include:

   1. Information relating to the structure and organization of the group.
   2. Information regarding the group's activities.
   3. Information relating to the group's intangible assets.
   4. Information relating to financial activity.
   5. Financial and fiscal situation of the group.

2. Groups in which the net amount of turnover, defined in the terms established in article 101 of the LIS, is less than 45 million euros, as established in article 15.2 of the RIS.

   According to the provisions of said article, these taxpayers will not need to have specific documentation relating to the group.