Communications between participants and participants in cross-border tax planning arrangements
Formalities
The particular features of this tax return do not allow you to carry out procedures electronicallyThe processing of this form is carried out by the interested taxpayers or intermediaries involved in the cross-border tax planning mechanism to be declared in Forms 234 and 235.
Information
- Download of the models
- Informative note:the obligation to disclose is suspended for intermediaries where the transfer of information is in breach of the legal regime of professional secrecy
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.