FAQs

The Country by Country (CBC) statistic is based on the use of Form 231 for reporting Country by Country information, which arises as a result of the so-called "BEPS" Action Plan, i.e. "Base Erosion and Profit Shifting", the objective of which is to provide tax authorities with control tools to ensure that profits are taxed where economic activities are effectively carried out and value is generated.

The statistics contain two blocks of information. The first of them presents a series of statistical data classified into two sections: General data which presents an overview of the data obtained in the declaration classified according to various criteria and some Comparative tables whose objective is to compare the activity carried out in the different territories from various points of view. The second block provides detailed information on multinational groups with Spanish parent companies. Information can be found by continent and, in the case of Europe, by EU tax jurisdiction, that is, the EU countries where the group operates.

All taxpayers required to file Form 231 for the Country-by-Country information declaration when consolidated net global turnover is equivalent to or greater than 750 million for all entities comprising their group and operating in at least two different tax jurisdictions.

The statistics are limited only to those groups whose reporting entity in Form 231 is the parent or controlling entity of the group.