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Form 235 Tax return with updated information on marketable cross-border mechanisms

General Details

Denomination

Form 235 Tax return with updated information on marketable cross-border mechanisms

Procedure type

Taxation

Subject

Taxes

Purpose

Form 235 must be submitted by intermediaries (Article 48 of Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection actions and procedures and on the development of common rules for tax application procedures) to declare updated data on marketable cross-border mechanisms, that is, cross-border mechanisms designed, marketed, executable or made available for execution without the need for substantial adaptation, provided that they have been previously declared.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics. Tax Agency eOffice.

Web service.

Phases of the procedure/service

There are no specific processing phases.

Forms

Electronic processing

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Order HAC/342/2021, of April 12,

approving model 234 of "Declaration of information on certain cross-border tax planning mechanisms", model 235 of "Declaration of update information on certain marketable cross-border mechanisms" and model 236 of "Declaration of information on the use of certain cross-border tax planning mechanisms" (BOE, April 13, 2021).