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Practical Manual for Companies 2023.

Persons obligated to submit the form

The following are required to submit Form 232 for the informative declaration of related-party transactions and transactions and situations related to countries or territories classified as non-cooperative jurisdictions:

  1. Corporate Tax and Non-Resident Income Tax taxpayers acting through a permanent establishment, as well as entities under an income attribution regime established abroad with a presence in Spanish territory, who carry out the following transactions with related persons or entities under the terms set forth in article 18.2 of the LIS , must complete the table relating to "Information on transactions with related persons or entities (art. 13.4 RIS )" of form 232:

    • Operations carried out with the same related person or entity provided that the amount of the consideration for the set of operations in the tax period exceeds 250,000 euros , according to the market value.

    • Specific operations , provided that the combined amount of each of these types of operations in the tax period exceeds 100,000 euros .

      operations are considered to be those operations excluded from the simplified content of the documentation referred to in articles 18.3 of the LIS and 16.5 of the RIS.

    This box should not be completed for the following operations:

    • Operations carried out between entities that are part of the same tax consolidation group , without prejudice to the provisions of article 65.2 of the Corporate Tax Law.

    • The operations carried out with its members or with other entities comprising the same fiscal consolidation group by the economic interest groups and temporary business associations . However, this declaration must be submitted in the case of temporary joint ventures, or collaboration formulas similar to temporary joint ventures, which are subject to the regime established in article 22 of the LIS.

    • Operations carried out within the scope of public offerings for sale or public offerings for the acquisition of securities .

  2. Taxpayers who apply the reduction in income from certain intangible assets provided for in article 23 of the LIS because they obtain income as a result of the transfer of certain intangibles to related persons or entities, must complete the table relating to "Transactions with related persons or entities in case of application of the reduction in income from certain intangible assets (art. 23 and DT 20 LIS)" of form 232.

  3. Taxpayers who carry out operations or hold securities in countries or territories classified as non-cooperative jurisdictions, regardless of their amount, must complete box "Operations and situations related to countries or territories classified as tax havens" of form 232.