Information on related-party transactions (form 232)
Article 13.4 of the RIS establishes that the taxpayer must include in the declarations provided for, the information related to their related party transactions in the terms established by Order of the Minister of Finance (currently, Minister of Finance and Civil Service).
Traditionally, this reporting obligation was provided in Form 200 by completing the tables relating to information on transactions with related persons or entities.
For tax periods beginning on or after January 1, 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 these purposes, Order HFP /816/2017, dated August 28, approved the model 232 of the Informative Declaration of related-party transactions and of transactions and situations related to countries or territories classified as "tax havens":