Country-by-country information (form 231)

For tax periods beginning on or after 1 January 2016, 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 form 231 of 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