ICONOS FINALES-TRAZADOS

BASQUE COUNTRY: Model 232, it must be submitted soon

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Remember that it must be submitted during the month of November.

BASQUE COUNTRY: Model 232, it must be submitted soon

The informative declaration of related-party transactions 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 November if the company's fiscal year coincides with the calendar year.

Who should submit this model?

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

  • Corporate taxpayers and non-residents acting through a permanent establishment.
  • Entities with income attribution established abroad with a presence in Araba, Bizkaia, or Gipuzkoa.

What transactions must be declared?

Information must be provided on the following transactions:

  • 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 Patent Box reduction has been applied.

 


Our professionals will verify if your company must provide information on related-party transactions it carries out and will advise you on how to proceed in these cases.

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Personal data protection.


Data controller: ANA VALVERDE ASESORES FISCALES, S.L., B74377607
CALLE SANTA SUSANA, 43, 1º , OVIEDO

The purpose of processing your data is to send you informative and commercial communications, based on your consent, given when you provide your data (article 6.1.a, RGPD).
You may exercise the following rights over your data,

  • The right of information, access, rectification, objection, erasure ("to be forgotten"), restriction of
    processing, portability, non-transferability, to the limitation of processing, portability, not to be subject to automated individual decisions.
  • Remember that exercising your rights is free of charge. You can also lodge a complaint with the
    supervisory authority.

You can access the legal notice and the complete information here

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