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Practical Manual of Companies 2022.

Country-by-country information (form 231)

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

This information must be provided in form form 231 Country-by-country information declaration - "Country by country" (CBC) aprobado al efecto por la Orden HFP/1978/2016, de 28 de diciembre.

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