## [FORM 232. New reporting obligations in respect of related-party transactions](/en_GB/new/form-232-new-reporting-obligations-respect-related-party-transactions)
# FORM 232. New reporting obligations in respect of related-party transactions
09 / 21 / 2017
Tax Commentary 4-2017
-
- [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/form-232-new-reporting-obligations-respect-related-party-transactions)
- []()
- []()
[Download Tax Commentary 4-2017
](/sites/default/files/noticias/files/tax-commentary-4-2017.pdf)
Previous Next
The Ministry of Finance and the Civil Service has approved - by means of Order HFP/816/2017 of August 28, 2017 - Form 232, which is the information return in respect of related-party transactions and transactions and situations linked to countries or territories classed as tax havens.
Form 232, which comes into force for tax periods commencing in 2016, is composed of three information tables and regulates the scope and content of the information to be reported in respect of the following transactions and situations:
- 1) Transactions with related persons or entities (article 13.4 of the Corporate Income Tax Regulation (RIS)1);
- 2) Transactions with related persons or entities in cases in which the reduction for revenues from certain intangible assets is applicable (article 23 and Transitional Provision 20 of the Corporate Income Tax Law (LIS2); and
- 3) Transactions and situations linked to countries or territories classed as tax havens.
### Contacts
[Eduardo Abad](/en_GB/team/eduardo-abad-valdenebro)
[Contact]()
- +34 91 514 52 00
[Madrid](https://www.garrigues.com/en_GB/office/madrid)
[Mario Ortega](/en_GB/team/mario-ortega)
[Contact]()
- +34 91 514 52 00
[Madrid](https://www.garrigues.com/en_GB/office/madrid)
[Find more professionals](../team)
### Related services
- [Tax ](/en_GB/services/tax)
### Related offices
- - [A Coruña](/en_GB/office/acoruna)
- [Alicante](/en_GB/office/alicante)
- [Barcelona](/en_GB/office/barcelona)
- [Bilbao](/en_GB/office/bilbao)
- [Las Palmas de Gran Canaria](/en_GB/office/palmas-gran-canaria)
- [Madrid](/en_GB/office/madrid)
- [Malaga](/en_GB/office/malaga)
- [Murcia](/en_GB/office/murcia)
- [Palma de Mallorca](/en_GB/office/palma-mallorca)
- [Pamplona](/en_GB/office/pamplona)
- [San Sebastian](/en_GB/office/san-sebastian)
- [Seville](/en_GB/office/seville)
- [Sta. Cruz de Tenerife](/en_GB/office/sta-cruz-tenerife)
- [Valencia](/en_GB/office/valencia)
- [Valladolid](/en_GB/office/valladolid)
- [Vigo](/en_GB/office/vigo)
- [Zaragoza](/en_GB/office/zaragoza)
## Find a publication
- [Administrative and Constitutional Law](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1422)
- [Agribusiness and Food](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1417)
- [Automotive](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1419)
- [Banking and Finance](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1443)
- [Corporate and M&A](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1441)
- [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A12823)
- [Criminal Law and Internal Investigations](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1434)
- [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A10913)
- [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1412)
- [Energy](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A10916)
- [EU and Antitrust Law](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1416)
- [Family Business](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1413)
- [Fashion Law](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1435)
- [Financial Regulation](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A10915)
- [G-advisory](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A12821)
- [Human Capital Services](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1431)
- [Infrastructure](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A10914)
- [Insurance](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1438)
- [Intellectual Property](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1421)
- [Labor and Employment](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1424)
- [Life Sciences and Healthcare](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1429)
- [Media and Entertainment](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1433)
- [Planning, Zoning and Environment](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1444)
- [Private Equity](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1439)
- [Real Estate](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A10927)
- [Restructuring and Insolvency](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1420)
- [Securities Markets](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1442)
- [Sports](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1430)
- [Startups & Open innovation](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1426)
- [Sustainability](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A10921)
- [Tax](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1425)
- [Technology, Communications and Digital](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1436)
- [Tourism and Hotels](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1432)
- [Transport, Logistics and Shipping](/en_GB/markdownify/node/5812?f%5B0%5D=service%3A1428)
Facet Services detail
- [Publications](/en_GB/markdownify/node/5812?f%5B0%5D=publication_type%3A794)
- [Newsletters](/en_GB/markdownify/node/5812?f%5B0%5D=publication_type%3A107)
- [Garrigues collection](/en_GB/markdownify/node/5812?f%5B0%5D=publication_type%3A101)
- [Laws: amendments at a glance](/en_GB/markdownify/node/5812?f%5B0%5D=publication_type%3A104)
- [News](/en_GB/markdownify/node/5812?f%5B0%5D=publication_type%3A105)
Facet Publication type detail
Min
Max
## News search engine