File331 -

: As noted in academic analysis on tax documentation duties , compliance rests on the resident entity. This feature would flag changes in Spanish tax law (like those from the RIS or LIS) that require immediate updates to the Master File's content.

This feature would bridge the gap between the group-level and the local-level Country Files (File 330) to ensure regulatory compliance and minimize audit risks. File331

: Since the dominant society must designate a resident entity to keep the Master File documentation, this feature would manage access permissions and digital handshakes between the parent company and the designated Spanish custodian. : As noted in academic analysis on tax

: A dedicated module within the Master File feature to document the group's intangible assets (patents, trademarks), ensuring their allocation and remuneration across subsidiaries align with the "Master" group strategy. : Since the dominant society must designate a