Please note the following filing deadlines:

Form 234 of "Declaration of information on certain cross-border tax planning mechanisms"

• Cross-border mechanisms whose first phase of implementation has been carried out, in accordance with the provisions of Article 46 of the General Regulation on Tax Management (RGAT), between 25 June 2018 and 30 June 2020, must be declared within thirty calendar days from 14 April 2021 (date of entry into force of the ministerial order approving the declaration forms).

• Cross-border mechanisms subject to reporting whose reporting obligation arose between 1 July 2020 and 13 April 2021 (the day before the entry into force of the ministerial order approving the declaration forms) shall be reported within 30 calendar days of 14 April 2021.

• For mechanisms for which the reporting obligation arose on or after 14 April 2021, the general deadline applies: must be declared within 30 calendar days of the obligation arising.

Form 235 of "Declaration of information updating certain tradable cross-border mechanisms"

• The information update declaration for marketable cross-border mechanisms made available after the originally declared mechanism between 1 July 2020 and 31 March 2021 shall be made within 30 calendar days of 14 April 2021.

• The deadline for declaring the information update on marketable cross-border arrangements made available from 1 April 2021:  shall be the calendar month following the end of the calendar quarter in which marketable cross-border mechanisms have been made available subsequent to the same mechanism originally declared.

MODEL 236 of "Declaration of information on the use of certain cross-border tax planning mechanisms"

The deadline for filing is the last quarter of the calendar year following that in which the cross-border mechanisms that had to be previously declared were used in Spain.