During the next month of November, companies whose fiscal year coincides with the calendar year must submit form 232 “Informative declaration of related operations and operations and situations related to countries or territories classified as tax havens” corresponding to fiscal year 2018.
Note. Companies whose fiscal year does not coincide with the calendar year must present it in the month following the ten months after the end of the fiscal year.

In this model, the following related operations must be reported:

Those made with the same entity that together exceed 250,000 euros.
Those considered “specific” with a joint amount exceeding 100,000 euros (sales of real estate, shares, etc.).
And operations of the same type and method of valuation, whatever their amount, if together they exceed 50% of the turnover.
On the other hand, it should also include:

The detail of the operations carried out with tax havens.
The detail of the assignments of intangibles to related entities that enjoy the 60% reduction.
For more information or clarification of doubts, you can contact our Fiscal Department (

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