NAVARRA: In November, model 232 is presented

The informative declaration of related operations and those related to non-cooperative jurisdictions must be submitted in the month following the 10 months after the end of the tax period. Therefore, in the month of November if the company's fiscal year coincides with the calendar year.

Who must submit this model?

  Those who carry out certain operations with related persons or entities or with non-cooperative jurisdictions, and are:

• Corporate taxpayers and non-residents acting through a permanent establishment.
• Entities in attribution of income established abroad with a presence in Spain.

What operations need to be declared?

The following operations must be reported:

• Those carried out with the same related person or entity that together exceed 250,000 euros.
• Those considered "specific" with a total amount of each type of operation exceeding 100,000 euros.
• Operations of the same nature and with the same valuation method if together they exceed 50% of the entity's turnover.
• Those carried out with non-cooperative jurisdictions.
• Those in which the reduction for Patent Box has been applied.

Our professionals will verify if your company must submit information about the related operations it carries out and will advise you on how to act in these cases.