## [ “Country-by-country report return” (form 231) is approved](/pt/en_GB/new/country-country-report-return-form-231-approved)
# “Country-by-country report return” (form 231) is approved
12 / 30 / 2016
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The Official State Gazette of December 30 has included the publication of Order HFP/1978/2016, of December 28, approving form 231, “Country-by-Country Report Return”, which will be filed for the first time for periods commencing on or after January 1, 2016. The return can be filed within the 12 months after the end of the tax period to which the information refers; this filing must be done online.
Let us recall that, basically, the entities obliged to file this form are (i) the “ultimate” Spanish parent companies of multinational groups, and (ii) the Spanish subsidiaries of groups (a) whose “ultimate” parent is not obliged to file this information in its country of residence, or (b) if the tax authorities of the “ultimate” parent have not signed the agreement for automatic exchange of tax information (provided that in both cases, the group has not designated an entity – “surrogate” entity – to fulfill this obligation in a country other than Spain), or (iii) the Spanish subsidiaries that have been designated by their group to prepare and file this information with the tax agency (“surrogate” entities).
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This publication is provided for information purposes only and does not constitute legal advice or advice of any other kind. It does not seek to offer a comprehensive summary of the legislation and developments to which it refers nor to cover all published material, but rather to provide an overview of selected topics. It is therefore recommended that the official texts be consulted and specific professional advice be sought. Garrigues does not accept any liability for the use made of this information and assumes no obligation to update it after publication.
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