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Administrative Procedures

General Information

Name

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

Type of procedure/service
Tax information
Subject
Taxes
SIA code
2408413
Description

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.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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