Spain: Form for reporting related-party transactions | KPMG Global
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Spain: New form for reporting related-party transactions

Spain: Form for reporting related-party transactions

A new form for reporting related-party transactions and transactions involving parties located in countries or territories identified as “tax havens” has been added to the reporting requirements for corporate taxpayers.


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Form 232 was published in the official gazette in late August 2017, and must be used for tax periods beginning as of 1 January 2016 to report information about:

  • Transactions with related persons or entities, in general
  • Transactions related to countries or territories considered to be “tax havens”
  • Transactions with related persons or entities when the revenues from certain intangible assets are reduced under the patent box regime

Form 232 will only be available in electronic format.

If certain conditions are met, taxpayers required to file this return and transactions to be reported on Form 232 must be completed and filed by corporate income taxpayers and non-resident income taxpayers having a permanent establishment in Spain, and by foreign entities present in Spain and subject to the pass-through regime. 

Due date for filing

The filing deadline for Form 232 will be one month following the end of a 10-month period immediately following the close of the tax period to which the information to be supplied relates—in other words, approximately four months after the filing deadline for the corporate income tax return. Thus, when this period coincides with the calendar year, the form must be filed in November of the following year. This means that for taxpayers having a tax period that ended on 31 December 2016, the form for 2016 has a filing due date of November 2017.


Read a September 2017 report [PDF 387 KB] prepared by the KPMG member firm in Spain

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