Summary table of persons obliged to submit the form
Set of operations carried out in the tax period (regardless of the amount of operations per related entity) | Obliged |
---|---|
If the set of operations of the same type and valuation method > 50% of the entity's turnover
|
Yes |
≤ €100,000 in specific operations of the same type
|
No |
> €100,000 in specific operations of the same type
|
Yes |
Transactions carried out in the tax period with the same person or entity | Obliged |
---|---|
≤ €250,000 of operations per related entity (not specific operations)
|
No |
> €250,000 of operations per related entity (not specific operations)
|
Yes |
Specific operations:
-
Operations with natural persons who pay taxes in an objective estimate that the participation individually or jointly with their family members is ≥ 25% of the capital or own funds
-
Transfer of businesses, securities or shares in the equity of entities not admitted to trading or admitted to tax havens
-
Transfer of real estate and operations on intangibles
Operations excluded from the obligation to present form 232: