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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

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).