Country-by-country information (form 231)

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

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

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