Form 235 Tax return with updated information on marketable cross-border mechanisms
General Details
Denomination
Form 235 Tax return with updated information on marketable cross-border mechanisms
Procedure type
Taxation
Subject
Taxes
Purpose
Form 235 must be submitted by intermediaries (art. 48 of Royal Decree 1065/2007, of July 27, which approves the General Regulation of actions and procedures for tax management and inspection and for the development of common standards of tax application procedures) to declare updated data on marketable cross-border mechanisms, that is, cross-border mechanisms designed, marketed, executable or made available for execution without the need for substantial adaptation, provided that they have been declared previously.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics. Tax Agency eOffice.
Web service.
Phases of the procedure/service
It does not have specific processing phases
Forms
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Orden HAC/342/2021, de 12 de abril,por la que se aprueba el modelo 234 de "Declaración de información de determinados mecanismos transfronterizos de planificación fiscal", el modelo 235 de "Declaración de información de actualización de determinados mecanismos transfronterizos comercializables" y el modelo 236 de "Declaración de información de la utilización de determinados mecanismos transfronterizos de planificación fiscal" (BOE, 13-abril-2021).