Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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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)

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