Form 236 Declaration of information on the use of certain cross-border mechanisms
General Details
Denomination
Form 236 Declaration of information on the use of certain cross-border mechanisms
Procedure type
Taxation
Subject
Taxes
Purpose
New information statement on Information on the use in Spain of cross-border tax planning mechanisms referred to in section 1.c) of the Twenty-fourth Additional Provision of Law 58/2003, of December 17, General Tax Law. This obligation will be fulfilled by submitting Form 236.
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Citizen - Company
Place for presentation
Electronic headquarters of the Tax Agency and web service
Procedure/Service Phases
Once the declaration has been submitted, there are no processing phases.
Forms
Decision-making body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order HAC/342/2021, of April 12,approving model 234 of "Declaration of information on certain cross-border tax planning mechanisms", model 235 of "Declaration of update information on certain marketable cross-border mechanisms" and model 236 of "Declaration of information on the use of certain cross-border tax planning mechanisms" (BOE, April 13, 2021).