Forms 199 to 282
Skip information indexForm 232
This informative tax return must be filed using the taxpayer's electronic identification.In the taxpayer does not have an electronic certificate, the certificate used to file the tax return must be authorised for filing tax returns on behalf of third parties.
The deadline for submission is in the month following the ten months after the end of the tax period to which the information to be provided relates.
To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).
In Microsoft Edge, click on the three horizontal dots. In zoom, select 100% using the "+" and "-" symbols. Click on the three horizontal dots again to enter "Settings". Select "Appearance" and under "Fonts”, "Font size" select "Medium (recommended)". Under "Page zoom" select 100%.
In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)". Under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".
On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.
On Safari, go to "View", "Zoom" or "Zoom Out".
Once in the form, fill in the identification and accrual data in the form.Fields marked with an asterisk are required.The boxes for the financial year and type of financial year will automatically fill in with the selected dates of the beginning and end of the tax period.
The type of financial year will automatically fill in according to the following details:
12-month financial year, coinciding with the calendar year.
12-month financial year, not coinciding with the calendar year.
Financial year of less than 12 months.
Then complete the sections on the transactions covered by the presentation:3.Information on transactions with related persons or entities, 4.Transactions with related persons or entities in the case of application of the reduction of income from certain intangible assets, 5.Transactions and situations involving countries or territories qualified as tax havens.
In each one of them, you will find a button panel from which you can register, cancel and browse between the registers.To register a record, click on the "New record" icon identified by a white sheet with a green "+" sign.
The form allows you to submit supplementary and substitute tax returns.If you tick one of these options, you will have to enter the 13-digit number of the previous tax return, the first three digits of which will correspond to code 232.
At the bottom of the form is the button panel with the functionalities.
Check for warnings or errors using the “Validate tax return" button.The "Errors" tab will appear at the bottom with the warnings or errors detected.Remember that the notices give relevant information to be taken into account but do not hinder the filing of the tax return.If the tax return contains errors, these must be corrected.
If before filing the tax return you want to obtain a draft to check the data, you have the tool "Draft" which generates a PDF, not valid for filing, with the tax return.The draft is displayed on screen, however, you can save it to your computer by clicking on "click here to download the pdf". Please note that for the PDF to be properly displayed, you need a PDF viewer, we recommend the latest version compatible with your operating system.To go back to the tax return, click on “Back to tax return”, located at the bottom of the draft window, or register a new tax return by going to “New tax return”.
Using the "Export" button, you can generate a file with the format of the published logical design, provided that the tax return does not contain errors, and save it in the path you want.By default it is saved in the "Downloads" folder according to the browser options.This file has the name NIF, financial year, period and the extension .232.The button "Import" allows you to import the data from a file generated with the form or with a programme outside the AEAT and prepared according to the logical design of form 232 in force.
After validating the tax return, you can submit it by clicking on the "Sign and Send" button.In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.
The result of a correctly submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.