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Practical Manual of Companies 2021.

Information on related-party transactions (form 232)

Article 13.4 of the RIS establishes that the taxpayer must include in the declarations that are provided for, the information related to its related operations in the terms that is established by Order of the Minister of Finance (currently, Minister of Finance and Public Service).

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

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

For these purposes, Order HFP /816/2017, of August 28, approved the model 232 of Informative declaration of related operations and operations and situations related to countries or territories classified as "tax havens" :

  1. Persons obligated to submit the form
  2. Summary table of persons obliged to submit the form
  3. Filing period