Skip to main content

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

General Details

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 transactions with related persons or entities and/or information relating to transactions and situations related to countries or territories classified as tax havens.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics. The Tax Agency's E-Office

Documentation

Model 232

Phases of the procedure/service

Since this is the presentation of a declaration model, there are no specific processing phases.

Forms

Electronic processing

Resolution deadline

Does not have

Information related to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Opens in a new window Order HFP/816/2017, of August 28,

which approves model 232 of informative declaration of related-party transactions and of operations and situations related to countries or territories classified as tax havens (BOE, August 30, 2017).