Electronically filing Form 232

  • To electronically file “Form 232.Informative tax return of related-party transactions and transactions and situations related to countries or territories classified as tax havens", you can use the online form available on the AEAT E-Office, which you can access from the option "File and view tax returns", under "Featured procedures", "Filing for 2016 and subsequent years".The deadline for submission is in the month following the ten months after the end of the tax period to which the information to be provided relates.

    File tax returns for 2016 onwards

    To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

    • On Internet Explorer, go to "View" on the menu bar (if not activated, click the F10 key), "Text Size" and select "Medium", in "Zoom" select 100%.You can also select the zoom from the nut icon.

    • In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)" under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

    • On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

    • On Safari, go to "View", "Zoom" or "Zoom Out".

    This informative tax return must be filed using the taxpayer's electronic identification.In the taxpayer does not have an electronic certificate, the certificate used to file the tax return must be authorised for filing tax returns on behalf of third parties.

    Select your electronic certificate and click 'Accept'.

    Identification with electronic certificate

    Fill in the identification and accrual data on the form.Fields marked with an asterisk are required.The boxes for the financial year and type of financial year will automatically fill in with the selected dates of the beginning and end of the tax period.

    The type of financial year will automatically fill in according to the following details:

    1. 12-month financial year, coinciding with the calendar year.

    2. 12-month financial year, not coinciding with the calendar year.

    3. Financial year of less than 12 months.

    Identification data and accrual

    Then, fill in the sections of the transactions being declared.In each one of them, you will find a button panel from which you can register, cancel and browse between the registers.To register a record, click on the "New record" icon identified by a white sheet with a green "+" sign.

    Registration

    The form allows you to submit </g>supplementary and substitute tax returns.If you tick one of these options, you will have to enter the 13-digit number of the previous tax return, the first three digits of which will correspond to code 232.

    At the bottom of the form you will find buttons with the form’s functionalities.

    Check for warnings or errors using the “Validate tax return" button.The "Errors" tab will appear at the bottom with the warnings or errors detected.Remember that the notices give relevant information to be taken into account but do not hinder the filing of the tax return.If the tax return contains errors, these must be corrected.

    No errors

    Errors have been detected

    You will find the instructions for filling out the form under "General information" in the "Information and Help" section and in the regulations governing form 232, in the form procedures.You can consult the regulations in "Links of interest" at the end of this help section.

    If you want to obtain a draft for reviewing the data before submitting the tax return, you have the "Draft" tool to generate an invalid PDF for submission with your tax return.The draft is displayed on screen, however, you can save it to your computer by clicking on "click here to download the pdf". Please note that for the PDF to be properly displayed, you need a PDF viewer such as Adobe Reader, we recommend the latest version compatible with your operating system.To go back to the tax return, click on “Back to tax return”, located at the bottom of the draft window, or register a new tax return by going to “New tax return”.

    Draft button

    Draft tax return in PDF

    Using the “Export" button you can generate a file with the format of the published logical design, provided that the tax return does not contain errors, and save it in the path you want, by default in the "Downloads" folder according to the browser options.This file has the name NIF, financial year, period and the extension .232.The “Import" button allows you to import the data from a file generated with the form or with a third-party program and prepared according to the logical design of the current form 232.

    Import and Export the tax return in BOE format

    After validating the tax return, you can submit it by clicking on the "Sign and Send" button.In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.

    Sign & Send Button

    OK, Sign and Send

    The result of a correctly submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

    Useful links:

    Electronic filing of form 232 Informative tax return for related operations countries territories tax havens
  • Regulations for Form 232
  • Registration power of attorney catalogue procedures
    Register of Power of attorney and list of procedures
  • Ayuda - Certificados electrónicos
  • Electronic DNI (Identification Number)
  • Form 232.Informative return on related-party transactions and on transactions and situations relating to countries or territories classified as tax havens
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