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Model 234.Information return on cross-border arrangements

General data


Model 234.Information return on cross-border arrangements

Type of procedure





It must be filed by the intermediaries or, where applicable, the interested taxpayers under the terms set out in sections 4 and 5 of Article 45 of Royal Decree 1065/2007 (RGAT), to declare the mechanisms that have cross-border status in which certain circumstances known as "distinguishing marks" concur, as defined in section 2 of Article 45 of the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures (RGAT).

Responsible body

Tax Agency

General information on the procedure

Start-up method


Applicant:Citizen - Company

Place of presentation

Telematics.Electronic office of the Tax Agency.

Web service.

Phases of the procedure/service

No specific processing steps


Electronic processing

Resolution body

Tax Agency

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing


Basic Regulations

Order HAC/342/2021 of 12 April,

approving form 234 "Declaration of information on certain cross-border tax planning mechanisms", form 235 "Declaration of information on the updating of certain marketable cross-border mechanisms" and form 236 "Declaration of information on the use of certain cross-border tax planning mechanisms" (BOE, 13-April-2021).