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Form 295. Informative Tax Return. Annual individualised list of clients that are registered as investors in Spanish Unit Trust Institutions, at 31 December of the financial year, in the cases of cross border commercialisation of shares or stocks in Spanish Unit Trust Institutions.

General Details

Denomination

Form 295. Informative Tax Return. Annual individualised list of clients that are registered as investors in Spanish Unit Trust Institutions, at 31 December of the financial year, in the cases of cross border commercialisation of shares or stocks in Spanish Unit Trust Institutions.

Procedure type

Taxation

Subject

Taxes

Purpose

To facilitate, in the cases of cross-border marketing of shares or interests in Spanish Collective Investment Institutions, the presentation of the individualized annual list of clients with the investment position in Spanish Collective Investment Institutions, referring to the date of December 31 of the fiscal year.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematic

Documentation

Form 295

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

ORDER EHA/1674/2006, of May 24,

establishing, in the area of Non-Resident Income Tax and income obtained without permanent establishment, a special procedure to prove the residence of certain non-resident shareholders or equity holders, in the event of contracts for the cross-border marketing of stocks or shares of Spanish collective investment institutions via global accounts signed with intermediaries resident abroad, and governing the obligations surrounding the provision of information from these entities to the Spanish tax agency. (BOE June 1, 2006)