BASQUE COUNTRY: Soon you have to submit model 232
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Remember that it must be submitted during the month of November.
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 Araba, Bizkaia or Gipuzkoa.
What operations must be declared?
The following operations must be reported:
- Those carried out with the same person or entity that together exceed 36,000 euros (excluding VAT).
- Those carried out with non-cooperative jurisdictions.
- Those in which the reduction for Patent Box has been applied.
CONTENIDO RELACIONADO
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NAVARRA: In November, model 232 is presented
Let's look at some key issues.
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BASQUE COUNTRY AND NAVARRA: Has a partner lent money to their company?
This is of interest to you.
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BASQUE COUNTRY AND NAVARRA: Do you have ongoing litigation?
If you have any pending litigation, you can account for an expense and anticipate your tax deduction.
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