The model 232 is an informative declaration in which transactions with related persons or entities carried out in a financial year are declared in general terms.
WHO HAS TO FILE FORM 232?
Form 232 must be filed by the taxpayers of the Corporate income tax, of the Non-Residents Income Tax acting in Spain through a Permanent Establishment, as well as by Entities under the Income Attribution System constituted abroad and with a presence in Spanish territory, provided that they carry out transactions with related persons or entities.
WHO ARE THE RELATED PERSONS OR ENTITIES?
Connected persons or entities are regulated in the Article 18 of Law 27/2014, The following are some of the most important of these:
- An entity and its partners or members
- An entity and its directors or managers
- Two entities belonging to a group
- An entity resident in Spanish territory and its permanent establishments abroad
WHEN MUST FORM 232 BE FILED?
Form 232 is filed during the month following the 10 months after the end of the tax period. As a general rule, for taxpayers who close their financial year on 31 December, the deadline will be until the end of the tax year. 30 November of the following year.
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