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.

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.
BASQUE COUNTRY: Model 232, it must be submitted soon

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