Campaign news by model

We detail the models that have undergone modifications for this campaign.

Model 234. Declaration of information on certain cross-border tax planning arrangements.

In order to take into account the amendment to article 46 of the RGAT, as a result of the changes introduced in DAC 6 by Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 8), and the new case law of the High Court of Justice of the European Union (case C-694/20), the Second Final Provision of Order HAC/266/2024 of 18 March updates Order HAC/342/2021 of 12 April approving Form 234.

Specifically, it replaces the content of form 234 "Declaration of information on certain cross-border tax planning mechanisms" of Annex I of Order HAC/342/2021, of April 12, with Annex II of Order HAC/266/2024, of March 18, and the following modifications are introduced:

Exclusion from the content of the declaration of the data relating to the identity of intermediaries exempt from the obligation to provide information due to the duty of professional secrecy.
Inclusion within the summary of the cross-border mechanism, the obligation to declare any information that may help the tax authorities to assess the tax risk of the mechanism.

Order HAC/266/2024, of March 18

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