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Administrative Procedures

General Information

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/service: Tax information
Subject: Taxes
SIA code: 997624
Description: 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.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Business

Documents

Form 295

Administrative silence interested party

None

Competent bodies

Tax Agency

End of procedure

No

Basic Regulations

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)

Place of submission

Online

Stages of procedure

There are no specific procedure stages.

URl for online processing

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Forms

On-line processing

Identification system(s)

Electronic DNI
Digital certificate

Integrado en Clave

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Practica notificaciones

Postal
Electronic notification by means of Electronic Submission
Electronic notification by means of Enabled E-mail Address

Sujeto a tasas

No

Level of interactivity

Level 4: Online procedure

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Ministry of Finance and Civil Service

Page update date:18/07/2023