Modelo 232: Related-party transactions and tax havens
Modelo 232: Related-party transactions and tax havens is filed with Agencia Tributaria — modelo 232. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €129 to €129.
We file your modelo 232 with the AEAT (Spanish Tax Agency) reporting related-party transactions (transfer pricing, art. 18 LIS), transactions with tax havens (art. 19 LIS) and patent box transactions (art. 23 LIS). We automatically detect which transactions must be reported according to the thresholds (250.000 € aggregated per counterparty and type, 100.000 € for specific transactions, tax havens with no threshold) and we check whether you are required to provide a master file and local file (consolidated group turnover >45M €).
- Estimated total cost
- €129 to €129
- Managora's fee
- €156.09 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- 1 to 30 November of the year following the financial year. No extension available.
- Where it is filed
- Agencia Tributaria — modelo 232 ↗
- What you receive
- Application
Cost breakdown: Our fee 129 €. Modelo 232 is an informative return of related-party transactions; it does not generate any amount payable or tasa (official fee). Fixed all-in cost..
Modelo 232: Related-party transactions and tax havens: how is it filed?
- 1Answer the chat questions (~10-15 minutes).
- 2We detect which transactions require you to file the 232 (thresholds of art. 13.4 RIS) and we check consistency with the corporate income tax modelo 200.
- 3Payment of 129 €.
- 4Sign the mandate from your mobile.
- 5We file the modelo 232 electronically with the AEAT.
- 6You receive the stamped copy with the filing CSV (secure verification code).
Which documents do you need?
- •Accounting breakdown of the financial year identifying related-party transactions.
- •Transfer pricing documentation (master file and local file if the group is >45M €).
- •Economic comparability studies and valuation methods applied.
- •If tax havens: specific documentation of the transactions and economic justification.
- •If patent box: documentation of the intangible assets licensed and the R&D&I expenses.
Legal basis and things to bear in mind
- Nature: INFORMATIVE return. No amount payable.
- Deadline: 1 to 30 November of the following year. No extension available.
- Related-party transaction thresholds (art. 13.4 RIS): >250.000 € aggregated per counterparty and type, or >100.000 € for specific transactions (transfer of real estate, IIC (collective investment schemes), unlisted securities, transfer of businesses, flat-rate modules, etc.).
- Tax havens (art. 19 LIS, list under RD 1080/1991 + Orden HFP/115/2023): ALL transactions are reported with no threshold.
- Patent box (art. 23 LIS): transactions licensing the use of intangibles that apply the 60 % reduction in the taxable base.
- Master file and local file (art. 14 RIS): mandatory if the group's consolidated turnover was >45M € in the previous financial year. Simplified documentation otherwise.
- Intra-group transactions within tax consolidation: NOT reported (the group files a consolidated corporate income tax return).
- Penalties: art. 27 LGT surcharges for late filing (1-15 %) + art. 198 LGT penalty (200 € + 20 € per omitted item) + specific art. 18.13 LIS penalty for incorrect transfer pricing documentation (1.000 € per item + inspection adjustments).
Modelo 232: Related-party transactions and tax havens: frequently asked questions
Modelo 232: Related-party transactions and tax havens: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €129 to €129: Our fee 129 €. Modelo 232 is an informative return of related-party transactions; it does not generate any amount payable or tasa (official fee). Fixed all-in cost.. Managora's fee is €156.09, 21% VAT included (€129.00 net + €27.09 VAT). This procedure carries no official tasa.
Modelo 232: Related-party transactions and tax havens: how long does it take?
1 to 30 November of the year following the financial year. No extension available.
Modelo 232: Related-party transactions and tax havens: which documents do I need?
You need to have to hand: Accounting breakdown of the financial year identifying related-party transactions., Transfer pricing documentation (master file and local file if the group is >45M €)., Economic comparability studies and valuation methods applied., If tax havens: specific documentation of the transactions and economic justification., If patent box: documentation of the intangible assets licensed and the R&D&I expenses.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Tributaria — modelo 232. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Tributaria — modelo 232 ↗.
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