PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Form 235 Tax return with updated information on marketable cross-border mechanisms

Form 235 must be filed by intermediaries (Art. 48 of Royal Decree 1065/2007, of 27 July, approving the General Regulation on tax management and inspection actions and procedures and developing the common rules on tax application procedures) to declare updated data on marketable cross-border mechanisms, in other words, cross-border mechanisms designed, marketed, enforceable or available for completion with no need for significant adaptation, provided they have previously been declared.