Last Tuesday, 13 April, Ministerial Decree HAC/342/2021 dated 12 April was published in the Spanish Gazette.
This Ministerial Decree approves the following forms:
- Form 234, for reporting certain tax planning cross-border mechanisms,
- Form 235, for update reporting of certain marketable cross-border mechanisms; and
- Form 236, for reporting the use of certain tax planning cross-border mechanisms.
This rule regulates the contents of the different forms as well as the procedure and deadline for their submitting.
This Ministerial Decree entered into force on 14 April, 2021. This date marks the beginning of the 30-day term for submitting the corresponding forms referred to the cross-border mechanisms in the transitional regimes stated in Royal Decree 243/2021, dated 6 April (mechanisms which first implementation phase has been executed between 25 June, 2018 and 30 June, 2020, and between 1 July, 2020 and 13 April, 2021).