Form D5A
Declaration of Spanish investment in foreign companies not listed on a stock exchange, branches, and other forms of investment
Form D5A is a declaration used to report Spanish investment abroad in companies that are not listed on a Stock Exchange or Organized Market, branches, and other forms of investment.
This form is part of a series of documents used to declare foreign investments. Other related forms include Form D5B, which is used to declare the liquidation of Spanish investments in foreign companies not listed on a stock exchange, branches, and other forms of investment, and Form D6 (already repealed and without obligation to be completed), which is the declaration of holders of Spanish investment abroad in negotiable securities.
In which situations should I present Form D5A?
In general, and as its name indicates, Form D5A is used to declare Spanish investments in foreign companies that are not listed on the stock exchange, branches and other forms of investment.
The following are the specific cases in which you will have to complete this declaration:
- Investment in non-listed foreign companies: This means a Spanish company or individual that invests in a foreign company that is not listed on the stock exchange.
- Investment in foreign branches: If a Spanish company or individual establishes a branch abroad.
- Investments above €1,502,530.26: Whenever the accumulated amount of the Spanish investment exceeds this amount, Form D5A must be filed.
- Investments in tax havens: Any investment, regardless of the amount, that is destined to one of the countries or territories denominated as tax havens by the Royal Decree 1080/1991 and its subsequent modifications, must be declared through Form D5A.
- Shareholding of more than 10% in companies abroad: It is important to note that if you own more than 10% of a company abroad, even if it is not listed on a stock exchange, you are also required to file Form D-5A.
When is it presented?
The deadline to file Form D5A is 1 month from the date of investment.
Where is it filed?
Form D5A can be submitted and digitally signed with the program AFORIX.
Do you need help declaring your investments in Spain?
- We will connect you with an expert team in accounting and tax matters.
- We will analyze your case and provide personalized advice throughout the process.
- We prepare Form D5A according to your specific case.
- We file it for you using the Aforix program.
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How is Form D5A presented?
Here we bring you the step-by-step process on how to fill out and submit the Form D5A in Spain.
Download and Install AFORIX:
AFORIX is the program that helps you fill out and submit by computer means the forms for foreign investment declarations. To install it, you must follow the instructions for your operating system. The format used for Form D5A is obtained by telematic means from AFORIX.
Fill out the form with AFORIX:
To complete Form D5A you must provide general information regarding the holder of the investment and the foreign company that is the subject of the investment, as well as details about the investment, including the date of realization, its amount and the form of the investment (e.g., whether it is an investment in an unlisted company, a branch, or other).
Save and sign the declaration:
Once the declaration is completed, you must save it and the working document will be generated. At the end, you must sign it electronically with a digital certificate.
Presentation of the Declaration:
Once the declaration is signed, a new document is generated which is no longer editable. This must be submitted electronically through the AFORIX program.
Declare your foreign investments easily!
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