{"id":8495,"date":"2020-11-09T14:56:09","date_gmt":"2020-11-09T13:56:09","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/impuesto-sociedades-modelo-232\/"},"modified":"2021-05-05T16:23:37","modified_gmt":"2021-05-05T14:23:37","slug":"i-have-filed-the-corporation-tax-should-i-also-file-form-232","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/i-have-filed-the-corporation-tax-should-i-also-file-form-232\/","title":{"rendered":"I have filed the Corporation Tax, should I also file Form 232?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:10px;--awb-margin-left-small:0px;\"><h2 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:26;line-height:1.3;\">Are you required to present <strong>Form 232<\/strong>?<\/h2><\/div><div class=\"fusion-text fusion-text-1 contenido-texto\" id=\"post\"><p class=\"intro\">In general, during November, those taxpayers obliged to file the Corporation Tax (Form 200) must verify if they are also required to present <strong>Form 232, an informative return on related-party transactions and operations and situations related to countries or territories qualified as tax havens<\/strong>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" id=\"toc\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-bg-size:cover;--awb-border-color:#5c5c5c;--awb-border-top:0;--awb-border-right:0;--awb-border-bottom:0;--awb-border-left:0;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.5\" data-animationOffset=\"top-mid-of-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:13px;--awb-content-font-size:16px;--awb-icon-alignment:right;--awb-hover-color:#f9f9f9;--awb-border-color:#5c5c5c;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#169e8c;--awb-content-color:#666666;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#5c5c5c;--awb-title-font-family:&quot;Lora&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-content-font-family:&quot;Oxygen&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\" id=\"toc-toggle\"><div class=\"panel-group fusion-toggle-icon-right fusion-toggle-icon-boxed\" id=\"accordion-8495-1\"><div class=\"fusion-panel panel-default toc panel-db5b59fb29f093148 fusion-toggle-no-divider fusion-toggle-boxed-mode\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_db5b59fb29f093148\"><a class=\"active\" aria-expanded=\"true\" aria-controls=\"db5b59fb29f093148\" role=\"button\" data-toggle=\"collapse\" data-target=\"#db5b59fb29f093148\" href=\"#db5b59fb29f093148\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Questions about Form 232<\/span><\/a><\/h4><\/div><div id=\"db5b59fb29f093148\" class=\"panel-collapse collapse in\" aria-labelledby=\"toggle_db5b59fb29f093148\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li><a href=\"#subjects-required-file-form-232\">Subjects required to file Form 232<\/a><\/li>\n<li><a href=\"#deadlines-form-presentation\">Deadlines and form of presentation<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-padding-top:30px;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 contenido-texto\" id=\"post\"><p>The most relevant aspects of this tax obligation are:<\/p>\n<div id=\"subjects-required-file-form-232\" class=\"anchor\"><\/div>\n<h2><strong>Subjects required to file Form 232<\/strong><\/h2>\n<ol>\n<li>Taxpayers of Corporation Tax and Non-Resident Income Tax with the permanent establishment, as well as entities under the income allocation regime incorporated abroad with a presence in Spanish territory that carry out the following operations with related persons or entities:\n<ol type=\"a\">\n<li>The same person or related entity, provided that the amount of the consideration for the set of operations in the tax period <strong>exceeds 250,000 euros<\/strong>, according to the market value.<\/li>\n<li><strong>Specific operations<\/strong> provided that the combined amount of each type of operation in the tax period <strong>exceeds 100,000 euros<\/strong>. Said operations are those excluded from the simplified content of the documentation referred to in articles 18.3 of the Corporation Tax Law and 16.5 of the RIS:\n<ul>\n<li>Those made by taxpayers of the Personal Income Tax, in the development of an economic activity, to which the objective estimation method is applied with entities in which those or their spouses, ascendants or descendants, individually or jointly among all of them, have a percentage equal to or greater than 25% of the capital stock or equity.<\/li>\n<li>Business transmission operations.<\/li>\n<li>Transactions for the transfer of securities or participations representing the participation in the equity of any entities not admitted to trading in any of the regulated securities markets or that are admitted to trading in regulated markets located in countries or territories classified as tax havens.<\/li>\n<li>Real estate transfer operations.<\/li>\n<li>Operations on intangible assets.<\/li>\n<\/ul>\n<\/li>\n<li>Regardless of the above amounts, there will always be the obligation to present Form 232 and report related operations, concerning those operations of the same type and same valuation method, <strong>when the total amount of said operations in the tax period is higher than 50% of the entity&#8217;s turnover<\/strong>.<\/li>\n<\/ol>\n<\/li>\n<li>Taxpayers who have applied the reduction provided for in article 23 of the Corporation Tax Law for having obtained income due to the transfer of certain intangibles to related persons or entities.<\/li>\n<li>Taxpayers who carry out operations or have securities in countries or territories classified as tax havens, regardless of their amount.<\/li>\n<\/ol>\n<p>However, it will not be mandatory to fill in the information on operations with related persons or entities of Form 232 <strong>concerning the operations integrated into the same tax consolidation group<\/strong>, without prejudice to what is indicated in article 65.2 of the LIS (point 2 above).<\/p>\n<div id=\"deadlines-form-presentation\" class=\"anchor\"><\/div>\n<h2><strong>Deadlines and form of presentation<\/strong><\/h2>\n<ul>\n<li>Form 232 presentation must be made in the month following the ten months after the conclusion of the tax period to which the information to be supplied refers (in general, those taxpayers whose tax period coincides with the calendar year must present Form 232 during November).<\/li>\n<li>It must be submitted electronically through the electronic headquarters of the EAT Agency.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-animated small-column\" style=\"--awb-padding-top:5px;--awb-padding-right:10px;--awb-padding-left:10px;--awb-overflow:hidden;--awb-bg-color:#f9f9f9;--awb-bg-color-hover:#f9f9f9;--awb-bg-size:cover;--awb-border-color:#dbdbdb;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:3px 3px 3px 3px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"0.4\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><script data-b24-form=\"click\/30\/i5k01s\" data-skip-moving=\"true\">\n        (function(w,d,u){\n                var s=d.createElement('script');s.async=true;s.src=u+'?'+(Date.now()\/180000|0);\n                var h=d.getElementsByTagName('script')[0];h.parentNode.insertBefore(s,h);\n        })(window,document,'https:\/\/cdn.bitrix24.es\/b16501187\/crm\/form\/loader_30.js');\n<\/script><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-color:#636363;\"><p class=\"intro\" style=\"text-align: center;\">If you think you may be in this situation, do not hesitate to contact our <strong>Tax Department<\/strong>.<\/p>\n<p style=\"text-align: center;\"><div class=\"fusion-button-wrapper fusion-aligncenter\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button-border-radius-top-left:4px;--button-border-radius-top-right:4px;--button-border-radius-bottom-right:4px;--button-border-radius-bottom-left:4px;\" target=\"_self\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">SEND INQUIRY<\/span><\/a><\/div><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling modals\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-spacing-right-small:0px;--awb-spacing-left-small:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-modal modal fade modal-1 share share-modal\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-1\" aria-hidden=\"true\" style=\"--awb-border-color:#ebebeb;--awb-background:#f6f6f6;\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-1\" data-dismiss=\"modal\" aria-hidden=\"true\">Share:<\/h3><\/div><div class=\"modal-body fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:calc( 1200px + 0px );margin-left: calc(-0px \/ 2 );margin-right: calc(-0px \/ 2 );\"><\/div><\/div>\n<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":5552,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[144],"tags":[184,186,180],"class_list":["post-8495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-advice-blog","tag-corporation-tax","tag-form-232","tag-tax-consultancy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>I have filed the Corporation Tax, should I also file Form 232? | ILIA ETL GLOBAL<\/title>\n<meta name=\"description\" content=\"Did you file the Corporation Tax? 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You could be required to present Form 232. 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