The Spanish Tax Agency has announced the publication of procedures for the submission of two forms for reporting of information on cross-border arrangements under DAC6, including:
- Form (Modelo) 234 - Declaration of information on certain tax planning arrangements; and
- Form (Modelo) 235 - Declaration of updated information on certain marketable cross-border arrangements.
The procedure for the third form for DAC6, Form (Modelo) 236 - Declaration of information on the use of certain cross-…