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
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)