Spain publishes tax form to disclose transactions with related-parties, tax havens

Spain’s >Ministry of Finance and Public Administration has approved and published a new informative tax return for the disclosure of related-party dealings and transactions involving tax havens.

The new corporate information tax form and the order approving it was published in the official gazette on August 30.

The Ministry of Finance said the information was previously required on the corporate tax return itself; moving the disclosures to a new information statement would simplify tax return filing.