On 30 August 2017, a new Form 232 is published through a Gazette Order that updates certain existing reporting obligations in connection to related-party transactions and transactions involving parties located in countries or territories identified as “tax havens”. Form 232 must be used for tax periods beginning as of 1 January 2016 available in electronic format.
Under the fulfillment of certain conditions, taxpayers required to file this return and transactions to be reported on Form 232 must be completed and filed by corporate income taxpayers and non-resident income taxpayers having a permanent establishment in Spain, and by foreign entities present in Spain and subject to the pass-through regime.
