Procedure

Form 232. Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens

General Data

Name

Form 232. Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens

Type of procedure

Taxation

Subject

Taxes

Object

Obligation to expressly report transactions with related persons or entities and/or information on transactions and situations relating to countries or territories classified as tax havens.

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Empresa - Ciudadano

Place of presentation

  • Online. Tax Agency Electronic Office

Documents

Form 232

Procedure/service stages

  • As this is the filing of a return form, there are no specific procedural stages

Forms

Form 232 (online processing)

Resolution deadline

None

Information concerning electronic procedure

Identification system

Electronic DNI (National ID), Electronic certificate

Interactivity level

Level 4: Online processing

Normativa

Normativa Básica

Orden HFP/816/2017, de 28 de agosto, por la que se aprueba el modelo 232 de declaración informativa de operaciones vinculadas y de operaciones y situaciones relacionadas con países o territorios calificados como paraísos fiscales (BOE, 30-agosto-2017).