As every year, from the 1st to the 30th of November, taxpayers of the Corporate Tax Law (CTL) and the Non-Resident Income Tax (NRIT) who operate through a permanent establishment in Spain, and who carry out transactions with related entities, will have to submit the Form 232.
This Form must considers the corresponding information in accordance with their annual accounts and the annual transfer pricing report. Late submission will result in the imposition of penalties by the Tax Administration.
From our transfer pricing department, directed by Arely Almaguer, we are able to assist our clients in preparing and submitting this form, both in the collection of information and in its presentation.
We remain at your disposal for any clarification.