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A Spanish company asked whether it must submit country-by-country information since it does not appear in the data submitted by its parent entity in Germany. The DGT responds that no obligation exists as the conditions in Article 13.1 of the Corporate Income Tax Regulation are not met.
Cuestión planteada Si la entidad consultante A está cumpliendo con sus obligaciones formales en relación con la información país por país establecida en el Reglamento del Impuesto sobre Sociedades, aunque no vaya a figurar como una entidad que forma parte del grupo X en la información país por país que presente la entidad dominante L en Alemania, o si por el contrario como consecuencia de lo anterior, pasaría a ser una entidad sobre la que recae la obligación de presentar la información país por país en España.
La obligación de aportar información país por país en España recae en las entidades dominantes residentes o en entidades dependientes bajo circunstancias específicas de falta de intercambio o de obligación análoga en su país. No existe obligación de presentar dicha información cuando el grupo multinacional designa a una entidad residente en un Estado miembro de la Unión Europea para presentarla. En este caso, la entidad consultante no está obligada al no cumplir los supuestos del artículo 13.1 del RIS.
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