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Practical Handbook for Companies 2021

Information on related-party transactions (form 232)

Article 13.4 of the RIS establishes that the taxpayer must include in the returns so provided, the information relating to its related-party transactions in the terms to be established by Order of the Minister of Finance (currently, Minister of Finance and Public Function).

Traditionally, this information obligation was provided in form 200 by filling in the tables relating to information on transactions with related persons or entities.

For tax periods commencing on or after 1 January 2016, it was decided to transfer the obligation to provide information on these transactions with related persons or entities in form 200 to a new information return.

For this purpose, Order HFP/816/2017, of 28 August, approved the model 232 of Informative declaration of related-party transactions and transactions and situations related to countries or territories classified as "tax havens":