According to article 13.4 of the Corporate Income Tax, Corporate Income Tax and Non-Resident Income Tax (IRNR) taxpayers acting through a permanent establishment in Spain, as well as entities under the income attribution regime incorporated abroad with presence in Spanish territory, must file Form 232 within the month of November 2022.
This form considers the information of the intercompany transactions, with special attention to specific operations and their volume. In this sense, our Transfer Pricing Department supports and come along with the taxpayers that consider the obligation to validate and submit the information for its formal presentation.
You can access to the regulation of this form HERE
