Form 231. Informative Tax Return. Country-by-Country informing (CBC/DAC4)

Basic Regulations

• Article 13.1 of Royal Decree 634/2015, of July 10,

  approving the Corporation Tax Regulations.

• Order HFP/1978/2016, of December 28,

  passing Form 231 of Declaration of information by country.

• Order HAC/941/2018, of September 5,

  which modifies Order HFP/227/2017, of March 13, which approves model 202 to make installment payments on account of Corporate Tax and Non-Resident Income Tax corresponding to permanent establishments and entities under the income attribution regime incorporated abroad with presence in Spanish territory, and form 222 to make fractional payments on account of the Corporate Tax under the tax consolidation regime and establishes the general conditions and the procedure for its presentation electronically, Order HFP/441/2018, of April 26, which approves the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the regime of attribution of incorporated income abroad with presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2017, and Order HFP/1978/2016, of December 28, which approves model 231 of Country-by-country information declaration (BOE September 14, 2018)

• Order HAC/1285/2020, of December 29,

  which modifies Order HFP/1978/2016, of December 28, which approves model 231 of the Country-by-Country Information Declaration, Order HAP/2194/2013, of November 22, which The procedures and general conditions are regulated for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, of a tax nature, and Order EHA/3127/2009, of November 10, which approves the model 190 for the Declaration of the annual summary of withholdings and income on account of the Personal Income Tax on income from work and economic activities, prizes and certain capital gains and income imputations (BOE December 31, 2020).