Form 232.Information return on related party transactions and transactions and situations involving countries or territories classified as tax havens
General data
Designation
Form 232.Information return on related party transactions and transactions and situations involving countries or territories classified as tax havens
Type of procedure
Taxation
Subject
Taxes
Object
Obligation to expressly report transactions with related persons or entities and/or information on transactions and situations relating to countries or territories classified as tax havens.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics.Electronic Headquarters of the Tax Agency
Documentation
Form 232
Phases of the procedure/service
As it is the submission of a declaration form, there are no specific processing steps.
Forms
Resolution deadline
It does not have
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Order HFP/816/2017 of 28 August,which approves form 232 for the informative declaration of related-party transactions and transactions and situations related to countries or territories classified as tax havens (BOE, 30-August-2017).