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Form 235 Declaration of information on the updating of cross-border marketable mechanisms

General data

Designation

Form 235 Declaration of information on the updating of cross-border marketable mechanisms

Type of procedure

Taxation

Subject

Taxes

Object

Form 235 must be filed by intermediaries (art. 48 of Royal Decree 1065/2007, of 27 July, approving the General Regulations on tax management and inspection actions and procedures and on the development of common rules for tax application procedures) to declare updated data on marketable cross-border arrangements, i.e. cross-border arrangements designed, marketed, executable or made available for execution without the need for substantial adaptation, provided that they have been declared previously.

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

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

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).