PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 234. Informative tax return on cross-border mechanisms

Must be filed by intermediaries or, where appropriate, interested taxpayers under the terms provided for in Article 45.4 and 5 of Royal Decree 1065/2007 (RGAT) to declare mechanisms deemed as cross-border that meet certain circumstances called “distinctive signs” as established in Article 45.2 of the General Regulation on tax management and inspection actions and procedures and developing the common rules on tax application (RGAT).