Resolution requiring resident companies to disclose shareholder information – proposed

The tax authorities (Dirección General de Tributación), are preparing a Resolution requiring resident (registered) companies to disclose information regarding the company's shareholders or owners by means of an information return.
According to the text of the draft Resolution, the first information return will have to be submitted by companies in late February 2014. The information return should also be filed upon the registration of new companies, or upon the change of ownership of resident com…