jueves, 21 de julio de 2016

Spanish tax authorities release draft form 231 for country-by-country reporting

On 14 July 2016, Spanish Tax Authorities (AEAT) have released the draft form to file the country-by-country reporting for fiscal year 2016.

CbC Reporting (form 231) must be filed within 12 months after the tax year end by the obliged companies through the tax authorities's website.

Draft form (Spanish text)

Filing regulations (Spanish text)

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