Next 31st January is the closing deadline for filing form D-6, with the Spanish Directorate-General for Trade and Investment, by means of which Spanish investments in foreign-listed securities, deposited abroad or under the direct safekeeping of the owner of the investment, are declared by said owner.
- Types of declaration
- Declaration of deposits: must be filed in January of each year and refer to 31 December of the previous year (2015).
- Cash flow declaration: must be filed within one month following the date of the transaction, for each investment or settlement in non-resident companies, wherein the investor has a minimum shareholding of 10%, the investor is on the governing body or the investment is greater than €1,502,530.26.
- What must be declared
- Full name or company name, NIF/NIE (Tax Identification Number / Foreigner’s Identification Number) and address of the owner of the investment.
- Type of transaction (on the cash flow declaration).
- Date of the transaction (on the cash flow declaration).
- Whether the shareholding is equal to or greater than 10 %.
- ISIN code.
- Description and name of the security issuer.
- The type of security.
- The country where the transaction was executed or where the securities are deposited (depending on the type of declaration).
- Currency in which the investment is denominated.
- Nominal value in the denominated currency.
- Cash value1.
- Formal requirements
Photocopy of the overseas account statements: at the Directorate-General for Trade and Investment (firstname.lastname@example.org)
Declaration: hard copy at any government register or online at the Directorate-General for Trade and Investment website (http://www. comercio.mineco.gob.es/es-ES/Paginas/default. aspx).