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Practical Manual of Companies 2020.

Country-by-country information (form 231)

For the tax periods beginning on or after January 1, 2016 , the entities referred to in article 13.1 of the RIS have the obligation to provide information country by country in the terms established in article 14 of said Regulation.

This information must be provided in the model 231 of Country-by-country information declaration - "Country by country" (CBC) approved for this purpose by the Order HFP/1978/2016, December 28.

  1. Persons obligated to submit the form
  2. Prior notice
  3. Information to be provided
  4. Filing period