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Campaign news by model

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

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Model 239. "Statement of information on certain tax planning arrangements under the Multilateral Agreement between Competent Authorities on the automatic exchange of information concerning Common Reporting Standard (CRS) avoidance arrangements and opaque offshore structures"”.

The new model 239 will allow compliance with the obligation to provide information on certain tax planning mechanisms following the signing by Spain of the Multilateral Agreement between Competent Authorities on automatic exchange regarding mechanisms for circumventing the common reporting standard and opaque offshore structures.

The regulation is found in Additional Provisions 23 and 24 of Law 58/2003, of December 17, General Tax Law, introduced by Law 13/2023, of May 24, and in the new article 49 ter of the RGAT, which was introduced by Royal Decree 117/2024, of January 30.

Consequently, the new model 239, "Declaration of information on certain tax planning mechanisms within the scope of the Multilateral Agreement between Competent Authorities on the automatic exchange of information regarding mechanisms for circumventing the Common Standard for Reporting Information and opaque offshore structures" has been approved by Order HAC/266/2024, of March 18:

  • The persons or entities referred to in sections 1 and 4 of article 49 ter of the RGAT are required to submit this form, provided that any of the requirements indicated in section 5 of article 49 ter of the RGAT are met.

  • This model must declare the cross-border tax planning mechanisms referred to in section 3 of article 49 ter of the RGAT , in which those required to submit this model mentioned in article 2 of this order intervene or participate, when any of the distinctive signs determined in article 47.5 of the aforementioned regulation are present.

  • This model will be available for submission once there is a jurisdiction in which the AMAC takes effect.

Order HAC/266/2024, of March 18