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Administrative Procedures
General Information
- Name
-
Form 236 Declaration of information on the use of certain cross-border tax planning mechanisms
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 2509738
- Description
-
New information return on the use in Spain of the cross-border tax planning mechanisms referred to in section 1.c) of additional provision twenty-four of Law 58/2003, of 17 December, on General Taxation. This obligation shall be fulfilled by filing Form 236.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- Appeals
-
- None
- Basic Regulations
- Place of submission
-
- Tax Agency electronic office and web service
- Stages of procedure
-
- There are no processing stages once the tax return has been filed
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
