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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)

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Enlaces a información destacada del Ministerio de Hacienda

Access to the Central Electronic Office. Open new window Acceso al Banco de Datos Económico Financieros. Abre nueva ventana Access to the Open Government commitments Access to the Transparency Portal Open new window Access to the Public Partition in Regulation Projects