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
Start form
interested
Applicant: Citizen - Company
Place for presentation
Electronic headquarters of the Tax Agency and web service
Phases of the procedure/service
Once the declaration has been submitted, there are no processing phases.
Forms
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
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).