Model 239. Informative declaration of tax planning mechanisms within the scope of the AMAC on automatic exchange regarding mechanisms for circumvention of the common information communication standard and opaque extraterritorial structures

Denomination

Model 239. Informative declaration of tax planning mechanisms within the scope of the AMAC on automatic exchange regarding mechanisms for circumvention of the common information communication standard and opaque extraterritorial structures

Procedure type

Taxation

Subject

Taxes

Purpose

New information obligation on certain tax planning mechanisms within the scope of the Multilateral Agreement between Competent Authorities (AMAC) on automatic exchange relating to mechanisms for circumvention of the common information communication standard and opaque extraterritorial structures. The interested taxpayers will be obliged to submit the declaration to the competent Spanish tax administration when they reside for tax purposes in Spain, provided that there is no intermediary required to submit the declaration in a jurisdiction in respect of which the aforementioned multilateral agreement has taken effect.

Responsible body

State Revenue Office

Start form

interested

Applicant: Administration

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency

Phases of the procedure/service

It does not have specific processing phases

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing