BackIn order to simplify the filing of the communication required in article 48 of the Corporate Income Tax Regulation (RIS) for certain restructuring operations, a specific filing procedure is established in the digital platform of the State Agency of Tax Administration.
It is recalled that Article 48 of Royal Decree 634/2015, of July 10, which approves the Corporate Income Tax Regulations (RIS), establishes that in the event of carrying out transactions regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax (LIS), the acquiring entity of such transactions, unless it is not resident in Spanish territory (in which case it will be the transferring entity), must submit a communication to the Tax Administration. The content of this communication is specified in Article 49 of said Regulation.
This communication must be submitted within three months from the date of registration in the public deed documenting the transaction. If such registration is not required, the period will be computed from the date on which the public deed or equivalent document corresponding to the transaction is executed. In the case of operations involving a change of registered office, the communication must be submitted within three months from the date of registration in the registry of the Member State of the new registered office, as documented in the public deed or equivalent document.
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