msg1 msg2 msg3
Administrative Procedures
General Information
- Name
-
Form 234. Informative tax return on cross-border mechanisms
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 2408412
- Description
-
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).
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
Highlighted banners
Enlaces a información destacada del Ministerio de Hacienda
