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
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).