Related-Party Operations and Tax Havens: Information Obligation

OM HFP / 816/2017, BOE 30-8-17
Effective for tax periods beginning after 1-1-2016, the obligation to fill in the reporting tables with related persons or entities and with operations and situations related to countries or territories classified as tax havens, traditionally contained in model 200 of corporate tax returns, is transferred to this new information statement (model 232), regulating in more detail the content of the information to be provided.

Entities bound by the obligation

1.- Regarding the information on operations with related persons or entities: taxpayers of corporate income tax and Income Tax of non-residents operating through a permanent establishment, as well as entities under the income allocation system, incorporated abroad and with presence in Spanish territory, which carry out:

  • Transactions with the same person or related entity provided that the amount of the consideration of the whole of operations exceeds 250,000 euros, according to the market value.
  • Specific transactions provided that the aggregate amount of each of these transactions exceeds 100,000 euros regardless of the valuation method used.
  • Assignment of certain intangible assets to related persons or entities from which they obtain income to which they apply the reduction envisaged for these operations (Corporate tax act, art. 23).

In any case, in order to avoid related transactions being broken down, there is also an obligation to inform, even if these joint amounts are not exceeded, of transactions of the same type and method used, when their amount in the tax period is more than 50% of the net amount of the entity's turnover.

2.-Regarding the information on operations and situations related to countries or territories considered as tax havens, any taxpayer who carries out operations or has securities in countries or territories classified as tax havens is affected to regardless of their amount are required.

Form and term of presentation

Must be submitted electronically.

In general, the deadline for submission is the month after the ten months following the end of the tax period to which the information to be provided relates. Thus, if the tax period coincides with the calendar year, the period is from November 1 to November 30 of the following year.

However, for tax periods beginning in 2016 and ending before 31 December, the deadline for submission is between 1 and 30 November 2017.


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