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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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