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Practical Manual of Companies 2020.

Persons obligated to submit the form

They are required to submit form 232 of the informative declaration of related-party transactions and of operations and situations related to countries or territories classified as tax havens:

  1. Taxpayers of Corporate Tax and Income Tax of non-residents who act through a permanent establishment, as well as entities under the income allocation regime established abroad with a presence in Spanish territory, that carry out the following operations with persons or entities linked in the terms provided for in article 18.2 of the LIS , must complete the table relating to «Information on operations with related persons or entities (art. 13.4 RIS )» of model 232 :

    • Operations carried out with the same person or related entity provided that the amount of the consideration for the set of operations in the tax period exceeds 250,000 euros , according to the market value.

    • Specific operations , provided that the combined amount of each of this type of operations in the tax period exceeds 100,000 euros .

      Specific operations are considered to be those operations excluded from the simplified content of the documentation referred to in articles 18.3 of the LIS and 16.5 of the RIS.

    This table should not be completed with respect to the following operations:

    • Transactions carried out between entities that are part of the same tax consolidation group , without prejudice to the provisions of article 65.2 of the Corporate Tax Law.

    • The operations carried out with its members or with other entities that are members of the same tax consolidation group by the economic interest groups and temporary joint ventures of companies . However, they must present this declaration in the case of temporary joint ventures, or collaboration formulas analogous to temporary joint ventures, which fall under the regime established in article 22 of the LIS.

    • Operations carried out within the scope of public offers for sale or public offers for the acquisition of securities .

  2. Taxpayers who apply the reduction of previous income from certain intangible assets provided for in article 23 LIS because they obtain income as a consequence of the transfer of certain intangible assets to related persons or entities, must complete the table relating to « Operations with related persons or entities in the event of application of the reduction of the preceding income of certain intangible assets (art. 23 and DT 20 LIS)» of model 232.

  3. Taxpayers who carry out operations or have securities in countries or territories classified as tax havens, regardless of their amount, must complete the table "Operations and situations related to countries or territories classified as tax havens" of form 232.