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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.
Question posed: Whether inquiring entity A is complying with its formal obligations regarding country-by-country reporting established in the Corporate Tax Regulations, even if it is not going to appear as an entity belonging to group X in the country-by-country reporting submitted by the parent entity L in Germany, or whether, conversely, as a consequence of the foregoing, it would become an entity upon which the obligation to submit country-by-country reporting in Spain falls.
The obligation to provide country-by-country reporting in Spain falls on resident parent entities or on subsidiary entities under specific circumstances of lack of exchange or lack of an analogous obligation in their country. There is no obligation to submit such information when the multinational group designates an entity resident in a Member State of the European Union to submit it. In this case, the inquiring entity is not obligated as it does not meet the requirements of Article 13.1 of the RIS.
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