Form 232. Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens

Denomination

Form 232. Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens

Procedure type

Taxation

Subject

Taxes

Purpose

Obligation to expressly report operations with related persons or entities and/or information relating to operations and situations related to countries or territories classified as tax havens.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics. The Tax Agency's E-Office

Documentation

Model 232

Phases of the procedure/service

As it is the presentation of a declaration model, it does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing