Article 13 specified that legal entities must provide the following information on disposals made by their partners or shareholders, among the data to be reported are included: 

1. Consecutive number that starts with the number 1 and increases by one unit for each disposal operation to be reported.
2. Type of disposed asset.
3. Number of shares, quotas or parts of corporate interest or contributions disposed of.
4. Nominal value of the shares, quotas, equity interests or contributions disposed of, as shown in the assets of the legal person.
5. Date of acquisition by the transferor of the shares, quotas or other equity interests or contributions disposed of.
6. Date of disposal.
7. Type of identification document of the transferor.
8. Identification number of the transferor.
9. Name and surname or company name of the transferor.
10. Country of residence or domicile of the transferor.
11. Indicate whether the information is provided by the transferor
12. The manner in which the transferor classifies the shares, quotas or equity interests or contributions transferred.
13. Tax cost of the shares, quotas or equity interests or contributions disposed of.
14. Total value of the disposal.
15. Acquirer identification number.
16. Name and surname or business name of the acquirer.
17. Country of domicile or fiscal residence of the purchaser.
18. Form of disposal.
19. Form of payment.
20. Date of payment.
21. Period of financing of the disposal in number of months.
22. Type of good delivered as a form of payment.

In this regard, the transferors are obliged to provide the information required by the company in order to comply with this obligation. 

In case the transferor does not provide the required information, the company is only obliged to report certain basic numerals, indicating that the transferor did not provide the information. 

If the information is not provided on time (by the last business day of February of the following year), the transferor must report it directly to the Tax Authority.

Please note that the failure by the company or the transferor to provide this information may result in penalties.

If you have any questions or concerns, we will be happy to assist you.