The deadline for submitting Form 236 "Return of information on the use of certain cross-border tax planning mechanisms" for the first time begins on October 1, 2022.

Form 236 must declare the cross-border planning mechanisms that must have been previously declared to the Spanish tax administration in form 234 or to another tax administration under the general declaration obligation of Directive 2011/16/ EU, and that have been been used in Spain.

Individuals or entities that are considered interested taxpayers for the purposes of the obligation to provide information on certain tax planning mechanisms, i.e. for the purposes of Form 234, are required to submit Form 236, although interested taxpayers are not required to submit Form 236 if they have not used the previously declared cross-border mechanisms in Spain.

In Form 236, the value of the tax effect derived from the mechanism in the year to which the declaration refers must be declared. The value of the tax effect is understood to be the result produced in Spain, in terms of tax debt, of the declared mechanism which must include, where applicable, tax savings.

The deadline for submitting this form is the last quarter of the calendar year following the year in which the cross-border mechanisms that should have been previously declared were used in Spain. Therefore, the deadline for submission of Form 236 relating to the mechanism used in the 2021 financial year is between 10/01/2022 and 01/02/2023.

Tax Agency: Form 236 Declaration of information on the use of certain cross-border mechanisms .

A series of frequently asked questions are available on the Electronic Headquarters of the AEAT that may be useful:

Frequently asked questions on the obligation to report cross-border tax planning mechanisms (agenciatributaria.gob.es).