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Cadrumo documentation - local Spanish tax preparation
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Reference

  • CLI reference
  • Cadrumo reference
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  • Casilla reference
    • Modelo 036: Register of entrepreneurs, professionals and withholders
    • Modelo 038: Transactions of entities registered in public registers (monthly informative return)
    • Modelo 100: IRPF annual return
    • Modelo 111: IRPF withholdings and payments on account
    • Modelo 115: IRPF withholdings on urban property letting
    • Modelo 117: Withholdings and payments on account - income or gains from the transfer or redemption of shares and units in collective investment undertakings
    • Modelo 122: IRPF adjustment of the large-family / disability deduction
    • Modelo 123: Withholdings on income from movable capital
    • Modelo 126: Withholdings and payments on account - income from movable capital on accounts held at financial institutions
    • Modelo 128: Withholdings and payments on account - income from movable capital from capitalisation transactions and insurance contracts
    • Modelo 130: IRPF instalment payment, direct assessment
    • Modelo 131: IRPF instalment payment, objective assessment
    • Modelo 136: Special levy on prizes from certain lotteries and betting. Self-assessment
    • Modelo 145: IRPF. Withholdings on employment income. Notification of details to the payer
    • Modelo 151: IRPF special regime for posted workers (inbound expatriates, "Beckham law")
    • Modelo 156: Contributions by members and mutual-society members for the purposes of the maternity deduction (annual informative return)
    • Modelo 165: Certificates issued to shareholders of newly or recently created entities (annual informative return)
    • Modelo 180: Annual summary of withholdings on urban property letting
    • Modelo 181: Loans, credits and financial transactions relating to real property (annual informative return)
    • Modelo 182: Donations, gifts and contributions received and disposals made (annual informative return)
    • Modelo 184: Income-attribution entities (annual informative return)
    • Modelo 185: Monthly informative return of contributions by members and mutual-society members
    • Modelo 187: Shares and units in collective investment undertakings - annual summary
    • Modelo 188: Withholdings on capitalisation transactions and life insurance - annual summary
    • Modelo 189: Annual informative return on securities, insurance and annuities
    • Modelo 190: Annual summary of withholdings on employment and business income
    • Modelo 193: Annual summary of withholdings on income from movable capital
    • Modelo 194: Withholdings on income from movable capital and asset transfers - annual summary
    • Modelo 200: IS annual self-assessment
    • Modelo 202: IS instalment payment
    • Modelo 210: IRNR self-assessment for non-residents without a permanent establishment
    • Modelo 216: IRNR withholdings and payments on account
    • Modelo 220: IS annual self-assessment under the tax consolidation regime (groups)
    • Modelo 222: IS instalment payment under the tax consolidation regime (groups)
    • Modelo 232: Related-party transactions and tax havens (annual informative return)
    • Modelo 270: Annual summary of withholdings for the special levy on lottery prizes
    • Modelo 280: Annual informative return of Long-Term Savings Plans
    • Modelo 296: IRNR annual summary of withholdings and payments on account
    • Modelo 303: VAT. Self-assessment (quarterly)
    • Modelo 308: VAT. Refund application (equivalence surcharge, Article 30 bis, occasional taxable persons)
    • Modelo 309: VAT. Non-periodic return-settlement
    • Modelo 322: VAT. Group of entities. Individual form. Monthly self-assessment
    • Modelo 341: Reimbursement of compensation under the VAT special regime for agriculture, livestock farming and fisheries
    • Modelo 345: Annual informative return of pension plans and funds, participants, contributions and employer contributions
    • Modelo 347: Transactions with third parties (annual informative return)
    • Modelo 349: Recapitulative statement of intra-Community transactions
    • Modelo 353: VAT. Group of entities. Aggregate form. Monthly self-assessment
    • Modelo 360: VAT. Application for refund of VAT incurred in other Member States (Eighth Directive)
    • Modelo 369: VAT. Self-assessment under the OSS / IOSS special schemes
    • Modelo 390: VAT. Annual summary return
    • Modelo 490: Tax on Certain Digital Services - self-assessment
    • Modelo 576: IEDMT - self-assessment on registration of certain means of transport
    • Modelo 604: Financial Transactions Tax - self-assessment
    • Modelo 714: Modelo 714
    • Modelo 720: Assets and rights located abroad (annual informative return)
    • Modelo 721: Virtual currencies located abroad (annual informative return)
    • Modelo 763: Gambling Activities Tax - self-assessment (annual/multi-year)
    • Modelo 840: Tax on Economic Activities (census declaration)
  • Legal reference

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Home/Casilla reference/Modelo 232: Related-party transactions and tax havens (annual informative return)

Modelo 232: Related-party transactions and tax havens (annual informative return)¶

Modelo 232. Informative return of related-party transactions and of transactions and situations relating to countries or territories classified as tax havens.

Annual information return on operations with related persons or entities and on operations with tax havens.

  • IS
  • Filed annually
  • 48 casillas in 6 sections
  • 48 reference only
Established by
  • Ley 27/2014 art. 18, art. 19
  • Real Decreto 634/2015 art. 13
  • Orden HFP/816/2017 art. 1, art. 2, art. 3
  • Ley 58/2003 art. 93

Every casilla Pick a casilla to jump to it.

Declarante › Devengo
2.devengo.cnae 2.devengo.ejercicio 2.devengo.tipo
Vinculadas › 1
3.vinculada.1.fjo 3.vinculada.1.importe 3.vinculada.1.ingreso-pago 3.vinculada.1.metodo-valoracion 3.vinculada.1.nif 3.vinculada.1.provincia-pais 3.vinculada.1.razon-social 3.vinculada.1.tipo-operacion 3.vinculada.1.tipo-vinculacion
Vinculadas › 2
3.vinculada.2.fjo 3.vinculada.2.importe 3.vinculada.2.ingreso-pago 3.vinculada.2.metodo-valoracion 3.vinculada.2.nif 3.vinculada.2.provincia-pais 3.vinculada.2.razon-social 3.vinculada.2.tipo-operacion 3.vinculada.2.tipo-vinculacion
Vinculadas › 3
3.vinculada.3.fjo 3.vinculada.3.importe 3.vinculada.3.ingreso-pago 3.vinculada.3.metodo-valoracion 3.vinculada.3.nif 3.vinculada.3.provincia-pais 3.vinculada.3.razon-social 3.vinculada.3.tipo-operacion 3.vinculada.3.tipo-vinculacion
Vinculadas › 4
3.vinculada.4.fjo 3.vinculada.4.importe 3.vinculada.4.ingreso-pago 3.vinculada.4.metodo-valoracion 3.vinculada.4.nif 3.vinculada.4.provincia-pais 3.vinculada.4.razon-social 3.vinculada.4.tipo-operacion 3.vinculada.4.tipo-vinculacion
Vinculadas › 5
3.vinculada.5.fjo 3.vinculada.5.importe 3.vinculada.5.ingreso-pago 3.vinculada.5.metodo-valoracion 3.vinculada.5.nif 3.vinculada.5.provincia-pais 3.vinculada.5.razon-social 3.vinculada.5.tipo-operacion 3.vinculada.5.tipo-vinculacion

Declarante › Devengo¶

2.devengo.cnae

CNAE code of the main activity

NACE code of the principal activity

Reference only Text

  • Required
Legal basis
  • Orden HFP/816/2017 art. 1, art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
decl.cnae
Semantic role
actividad_cnae
Registry section
declarante.devengo
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
2.devengo.ejercicio

Accrual tax year

Accrual year

Reference only Year

  • Required
Legal basis
  • Orden HFP/816/2017 art. 1
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
decl.ejercicio
Semantic role
filing_year
Registry section
declarante.devengo
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
2.devengo.tipo

Type of tax year (12 calendar months / 12 months of 365 days / fewer than 12 months)

Reference only Whole number

Legal basis
  • Orden HFP/816/2017 art. 1
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
decl.tipo-ejercicio
Semantic role
tipo_ejercicio_232
Registry section
declarante.devengo
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017

Vinculadas › 1¶

3.vinculada.1.fjo

Related party 1: F/J/O (individual, legal entity or other)

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-fjo
Semantic role
related_party_fjo_1
Binding
modelo-232.page_01.vinculada-1-fjo
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.importe

Related party 1: Amount

Data on related-party transaction number 1 declared in modelo 232.

Reference only Amount in euros

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-importe
Semantic role
related_party_importe_1
Binding
modelo-232.page_01.vinculada-1-importe
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.ingreso-pago

Related party 1: Income/payment indicator

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-ingreso-pago
Semantic role
related_party_ingreso_pago_1
Binding
modelo-232.page_01.vinculada-1-ingreso-pago
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.metodo-valoracion

Related party 1: Valuation method

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-metodo-valoracion
Semantic role
related_party_metodo_1
Binding
modelo-232.page_01.vinculada-1-metodo-valoracion
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.nif

Related party 1: NIF / NIE / CIF

Data on related-party transaction number 1 declared in modelo 232.

Reference only NIF

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-nif
Semantic role
related_party_nif_1
Binding
modelo-232.page_01.vinculada-1-nif
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.provincia-pais

Related party 1: Province or country

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-provincia-pais
Semantic role
related_party_location_1
Binding
modelo-232.page_01.vinculada-1-provincia-pais
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.razon-social

Related party 1: Business name

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-razon-social
Semantic role
related_party_name_1
Binding
modelo-232.page_01.vinculada-1-razon-social
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.tipo-operacion

Related party 1: Type of transaction

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-tipo-operacion
Semantic role
related_party_tipo_operacion_1
Binding
modelo-232.page_01.vinculada-1-tipo-operacion
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.1.tipo-vinculacion

Related party 1: Type of relationship

Data on related-party transaction number 1 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-1-tipo-vinculacion
Semantic role
related_party_tipo_vinculacion_1
Binding
modelo-232.page_01.vinculada-1-tipo-vinculacion
Registry section
vinculadas.1
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017

Vinculadas › 2¶

3.vinculada.2.fjo

Related party 2: F/J/O (individual, legal entity or other)

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-fjo
Semantic role
related_party_fjo_2
Binding
modelo-232.page_01.vinculada-2-fjo
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.importe

Related party 2: Amount

Data on related-party transaction number 2 declared in modelo 232.

Reference only Amount in euros

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-importe
Semantic role
related_party_importe_2
Binding
modelo-232.page_01.vinculada-2-importe
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.ingreso-pago

Related party 2: Income/payment indicator

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-ingreso-pago
Semantic role
related_party_ingreso_pago_2
Binding
modelo-232.page_01.vinculada-2-ingreso-pago
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.metodo-valoracion

Related party 2: Valuation method

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-metodo-valoracion
Semantic role
related_party_metodo_2
Binding
modelo-232.page_01.vinculada-2-metodo-valoracion
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.nif

Related party 2: NIF / NIE / CIF

Data on related-party transaction number 2 declared in modelo 232.

Reference only NIF

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-nif
Semantic role
related_party_nif_2
Binding
modelo-232.page_01.vinculada-2-nif
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.provincia-pais

Related party 2: Province or country

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-provincia-pais
Semantic role
related_party_location_2
Binding
modelo-232.page_01.vinculada-2-provincia-pais
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.razon-social

Related party 2: Business name

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-razon-social
Semantic role
related_party_name_2
Binding
modelo-232.page_01.vinculada-2-razon-social
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.tipo-operacion

Related party 2: Type of transaction

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-tipo-operacion
Semantic role
related_party_tipo_operacion_2
Binding
modelo-232.page_01.vinculada-2-tipo-operacion
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.2.tipo-vinculacion

Related party 2: Type of relationship

Data on related-party transaction number 2 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-2-tipo-vinculacion
Semantic role
related_party_tipo_vinculacion_2
Binding
modelo-232.page_01.vinculada-2-tipo-vinculacion
Registry section
vinculadas.2
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017

Vinculadas › 3¶

3.vinculada.3.fjo

Related party 3: F/J/O (individual, legal entity or other)

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-fjo
Semantic role
related_party_fjo_3
Binding
modelo-232.page_01.vinculada-3-fjo
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.importe

Related party 3: Amount

Data on related-party transaction number 3 declared in modelo 232.

Reference only Amount in euros

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-importe
Semantic role
related_party_importe_3
Binding
modelo-232.page_01.vinculada-3-importe
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.ingreso-pago

Related party 3: Income/payment indicator

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-ingreso-pago
Semantic role
related_party_ingreso_pago_3
Binding
modelo-232.page_01.vinculada-3-ingreso-pago
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.metodo-valoracion

Related party 3: Valuation method

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-metodo-valoracion
Semantic role
related_party_metodo_3
Binding
modelo-232.page_01.vinculada-3-metodo-valoracion
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.nif

Related party 3: NIF / NIE / CIF

Data on related-party transaction number 3 declared in modelo 232.

Reference only NIF

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-nif
Semantic role
related_party_nif_3
Binding
modelo-232.page_01.vinculada-3-nif
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.provincia-pais

Related party 3: Province or country

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-provincia-pais
Semantic role
related_party_location_3
Binding
modelo-232.page_01.vinculada-3-provincia-pais
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.razon-social

Related party 3: Business name

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-razon-social
Semantic role
related_party_name_3
Binding
modelo-232.page_01.vinculada-3-razon-social
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.tipo-operacion

Related party 3: Type of transaction

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-tipo-operacion
Semantic role
related_party_tipo_operacion_3
Binding
modelo-232.page_01.vinculada-3-tipo-operacion
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.3.tipo-vinculacion

Related party 3: Type of relationship

Data on related-party transaction number 3 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-3-tipo-vinculacion
Semantic role
related_party_tipo_vinculacion_3
Binding
modelo-232.page_01.vinculada-3-tipo-vinculacion
Registry section
vinculadas.3
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017

Vinculadas › 4¶

3.vinculada.4.fjo

Related party 4: F/J/O (individual, legal entity or other)

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-fjo
Semantic role
related_party_fjo_4
Binding
modelo-232.page_01.vinculada-4-fjo
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.importe

Related party 4: Amount

Data on related-party transaction number 4 declared in modelo 232.

Reference only Amount in euros

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-importe
Semantic role
related_party_importe_4
Binding
modelo-232.page_01.vinculada-4-importe
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.ingreso-pago

Related party 4: Income/payment indicator

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-ingreso-pago
Semantic role
related_party_ingreso_pago_4
Binding
modelo-232.page_01.vinculada-4-ingreso-pago
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.metodo-valoracion

Related party 4: Valuation method

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-metodo-valoracion
Semantic role
related_party_metodo_4
Binding
modelo-232.page_01.vinculada-4-metodo-valoracion
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.nif

Related party 4: NIF / NIE / CIF

Data on related-party transaction number 4 declared in modelo 232.

Reference only NIF

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-nif
Semantic role
related_party_nif_4
Binding
modelo-232.page_01.vinculada-4-nif
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.provincia-pais

Related party 4: Province or country

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-provincia-pais
Semantic role
related_party_location_4
Binding
modelo-232.page_01.vinculada-4-provincia-pais
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.razon-social

Related party 4: Business name

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-razon-social
Semantic role
related_party_name_4
Binding
modelo-232.page_01.vinculada-4-razon-social
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.tipo-operacion

Related party 4: Type of transaction

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-tipo-operacion
Semantic role
related_party_tipo_operacion_4
Binding
modelo-232.page_01.vinculada-4-tipo-operacion
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.4.tipo-vinculacion

Related party 4: Type of relationship

Data on related-party transaction number 4 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-4-tipo-vinculacion
Semantic role
related_party_tipo_vinculacion_4
Binding
modelo-232.page_01.vinculada-4-tipo-vinculacion
Registry section
vinculadas.4
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017

Vinculadas › 5¶

3.vinculada.5.fjo

Related party 5: F/J/O (individual, legal entity or other)

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-fjo
Semantic role
related_party_fjo_5
Binding
modelo-232.page_01.vinculada-5-fjo
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.importe

Related party 5: Amount

Data on related-party transaction number 5 declared in modelo 232.

Reference only Amount in euros

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-importe
Semantic role
related_party_importe_5
Binding
modelo-232.page_01.vinculada-5-importe
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.ingreso-pago

Related party 5: Income/payment indicator

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-ingreso-pago
Semantic role
related_party_ingreso_pago_5
Binding
modelo-232.page_01.vinculada-5-ingreso-pago
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.metodo-valoracion

Related party 5: Valuation method

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-metodo-valoracion
Semantic role
related_party_metodo_5
Binding
modelo-232.page_01.vinculada-5-metodo-valoracion
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.nif

Related party 5: NIF / NIE / CIF

Data on related-party transaction number 5 declared in modelo 232.

Reference only NIF

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-nif
Semantic role
related_party_nif_5
Binding
modelo-232.page_01.vinculada-5-nif
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.provincia-pais

Related party 5: Province or country

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-provincia-pais
Semantic role
related_party_location_5
Binding
modelo-232.page_01.vinculada-5-provincia-pais
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.razon-social

Related party 5: Business name

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-razon-social
Semantic role
related_party_name_5
Binding
modelo-232.page_01.vinculada-5-razon-social
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.tipo-operacion

Related party 5: Type of transaction

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-tipo-operacion
Semantic role
related_party_tipo_operacion_5
Binding
modelo-232.page_01.vinculada-5-tipo-operacion
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017
3.vinculada.5.tipo-vinculacion

Related party 5: Type of relationship

Data on related-party transaction number 5 declared in modelo 232.

Reference only Text

Legal basis
  • Orden HFP/816/2017 art. 3
  • Ley 27/2014 art. 19
  • Ley 58/2003 art. 93
Registry identifiers
Casilla id
vinculada-5-tipo-vinculacion
Semantic role
related_party_tipo_vinculacion_5
Binding
modelo-232.page_01.vinculada-5-tipo-vinculacion
Registry section
vinculadas.5
Sources
aeat-dr-232-2018
Revisions
2018-y-siguientes 2016-2017

Project notices

Cadrumo is pre-alpha, local-first software. It is not tax advice, is not affiliated with the Agencia Estatal de Administración Tributaria (AEAT), and never replaces official AEAT tools or advice from a qualified professional.

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On this page
  • Modelo 232: Related-party transactions and tax havens (annual informative return)
    • Declarante › Devengo
    • Vinculadas › 1
    • Vinculadas › 2
    • Vinculadas › 3
    • Vinculadas › 4
    • Vinculadas › 5