As every year, before 30 November, taxpayers subject to Corporate Income Tax (CIT) and Non-Resident Income Tax (NRIT) who operate in Spain through a permanent establishment and carry out transactions with related entities are required to file Form 232.
This form must include information consistent with both the annual financial statements and the annual transfer pricing report, ensuring the accuracy and integrity of the data reported. Late submission may lead to penalties imposed by the Spanish Tax Authorities.
At Allyon ETL’s Transfer Pricing Department, led by Arely Almaguer, we provide specialised advice and comprehensive support in the preparation and filing of Form 232, ensuring full regulatory compliance and the proper documentation of related-party transactions.