Procedure

Form 295. Information 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 Data

Name

Form 295. Information 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.

Type of procedure

Tax

Subject

Taxes

Object

Facilitate, in the cases of cross border commercialisation of shares or stocks in Spanish Unit Trust Institutions, filing of the annual individualised list of clients that are registered as investors in Spanish Unit Trust Institutions, at 31 December of the financial year.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company

Place of presentation

  • Online

Documents

Form 295

Procedure/service stages

  • There are no specific procedure stages.

Forms

Form 295 (On-line processing)

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

ORDEN EHA/1674/2006, de 24 de mayo, por la que, en el ámbito del Impuesto sobre la Renta de no Residentes, rentas obtenidas sin mediación de establecimiento permanente, se establece un procedimiento especial de acreditación de la residencia de ciertos accionistas o partícipes no residentes, en el supuesto de contratos de comercialización transfronteriza de acciones o participaciones de instituciones de inversión colectiva españolas mediante cuentas globales suscritos con entidades intermediarias residentes en el extranjero, y se regulan las obligaciones de suministro de información de estas entidades a la administración tributaria española. (BOE 1-junio-2006)