Form 236 Declaration of information on the use of certain cross-border tax planning mechanisms
General data
Designation
Form 236 Declaration of information on the use of certain cross-border tax planning mechanisms
Type of procedure
Taxation
Subject
Taxes
Object
New information return on the use in Spain of the cross-border tax planning mechanisms referred to in section 1.c) of additional provision twenty-four of Law 58/2003, of 17 December, on General Taxation.This obligation shall be fulfilled by filing Form 236.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Tax Agency electronic office and web service
Phases of the procedure/service
There are no processing stages once the tax return has been filed
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).