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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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