The new model 232 for the informative declaration of related-party transactions and transactions and situations related to de countries qualified as tax haven.

  The Orden HFP/816/2017, of 28 of august, has been published. It approves the model 232 for the informative declaration of related-party transactions and transactions and situations related to de countries qualified as tax haven. The information that had to be declared in some sections from the Model 200 of the Corporation Taxes, are going to be declared in the Model 232 for the tax periods from the 1^st of January 2016. In particular: the transactions with related persons and entities, in accordance with the inclusion, in the declarations that foreseen it, the information of related-party transactions, the transactions in the cases when there will be an implementation of the income decrease derived of intangible assets, and finally the transactions and situations related to countries qualified as tax haven. The deadline to do the declaration is 4 months after the presentation of the Corporation Taxes Declaration, and the presentation of the Model 232 must be done the month after the 10 months subsequent to the conclusion of the tax period from which the information that must be provide refers. For the 2016 must be done on November.