Form 232. Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens
General Details
Denomination
Form 232. Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens
Procedure type
Taxation
Subject
Taxes
Purpose
Obligation to expressly report transactions with related persons or entities and/or information relating to transactions and situations related to countries or territories classified as tax havens.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics. The Tax Agency's E-Office
Documentation
Model 232
Phases of the procedure/service
Since this is the presentation of a declaration model, there are no specific processing phases.
Forms
Resolution deadline
Does not have
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HFP/816/2017, de 28 de agosto,por la que se aprueba el modelo 232 de declaración informativa de operaciones vinculadas y de operaciones y situaciones relacionadas con países o territorios calificados como paraísos fiscales (BOE, 30-agosto-2017).