If you have foreign partners or investments abroad, We remind the annual formal obligation that exists for Spanish residents (natural or legal persons) who hold interests in companies or foreign branches, as well as Spanish companies (companies or branches) in which shareholders involved a foreigner, either natural or legal person, when a number of parameters contained in the rules of foreign investment are met.
This annual obligation is required to submit annually to the Directorate General for Trade and Investment, of printed D-4 "Annual Report on the development of investment in Spanish companies with foreign participation in their capital and branches" and printed D-8 "Annual Report on the development of investment abroad".
In addition, we remind you that regardless of this annual obligation, in any case, when making any investment abroad, there is an obligation to declare within 1 month since investment (D-5A) and obligation to declare is made when it divestiture (D-5B) is settled.
And if you are a foreigner and performs some foreign investment in Spain, there is also an obligation to declare within 1 month (D1 A).
About the Author:
Carmen Lopez
DiG Lawyers