On 13 April 2021, the Spanish tax agency has published an Order HAC / 342/2021 regarding the approval of forms for reporting of information on cross-border arrangements under DAC6. Accordingly, Model 234, which will be presented in relation to cross-border mechanisms that include any of the distinctive signs that appear in the annex to the directive. This model must be submitted within 30 calendar days following the birth of the corresponding declaration obligation. The mechanisms corresponding to these transitory periods must be declared within 30 calendar days following the entry into force of Ministerial Order HAC / 342/2021. Therefore, the deadline to declare these mechanisms will be May 14, 2021.
Form 235, which will be submitted quarterly (within a month from the end of each calendar quarter) to update the data of the tradable cross-border mechanisms that do not need a substantial adaptation to be executed. Model 236, which will be presented when cross-border mechanisms are used in Spain that have had to be previously declared to the Spanish tax administration or to another tax administration by virtue of the directive. The presentation of this model must be made during the last quarter of the calendar year following the one in which the use in Spain of the cross-border mechanisms that should have been previously declared has occurred.
