Communications between the parties and participants in cross-border tax planning mechanisms
Management
The particular features of this tax return do not allow you to carry out procedures electronically The processing of this model is carried out by the interested taxpayers or intermediaries that intervene in the cross-border tax planning mechanism that must be declared in Form 234 and 235.
Information
Resolución de 8 de abril de 2021,
del Departamento de Gestión Tributaria de la Agencia Estatal de Administración Tributaria, por la que se aprueban los modelos de comunicaciones entre los intervinientes y partícipes en los mecanismos transfronterizos de planificación fiscal objeto de declaración.