Spain has published Ministerial Order HAC/342/2021 of 12 April 2021 in the Official Gazette, which approves the forms and instructions for DAC6 reporting on cross-border arrangements. This includes:
- Form (Modelo) 234 - Declaration of information on certain tax planning arrangements, which must be submitted within 30 days from when an arrangement is made available for implementation or the first step has been executed;
- Form (Modelo) 235 - Declaration of updated information on certain marketa…