Model 234.Information return on cross-border arrangements
General data
Designation
Model 234.Information return on cross-border arrangements
Type of procedure
Taxation
Subject
Taxes
Object
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
interested
Applicant:Citizen - Company
Place of presentation
Telematics.Electronic office of the Tax Agency.
Web service.
Phases of the procedure/service
No specific processing steps
Forms
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
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).