Skip to main content

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

Electronic processing

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).