Spanish form 232 checker

What do you want to know?

Do you deal with, or hold securities in, a non-cooperative jurisdiction?

Amounts for the period, at market value and excluding VAT. The article 2 thresholds are strict: you have to exceed them.Largest total with one related partyLargest total of one specific type

Does it have to be filed?

Yes

Why

specific operation

Jurisdictions in your period

The five triggers in article 2 of Orden HFP/816/2017
Trigger	Threshold	Met?
Total with one related party (art. 2.1.a)	€250,000	No
Specific operation, by type (art. 2.1.b)	€100,000	Yes
Same type and same method (art. 2.3)	50.0%	No
The art. 23 LIS reduction (art. 2.4)	No threshold	No
Non-cooperative jurisdiction (art. 2.5)	No threshold	No

A «specific operation» is one of the five categories excluded from the simplified documentation content (arts. 18.3 LIS and 16.5 RIS). The fourth is property, and there the statute says «operations ON» while the regulation says «operations TRANSFERRING»: a lease fits the first and not the second.
Article 2.2 leaves out transactions inside a tax consolidation group, those of AIEs and UTEs (other than art. 22 LIS ones) and those within a public offer. Subtract those before typing.

More cases

Total of the same type and methodTurnoverDo you claim the art. 23 LIS reduction?

Article 2.3 applies «irrespective of the amount» when operations of the same type using the same valuation method exceed 50% of turnover.

It does not model the art. 18.4 LIS valuation methods, the country-by-country report of art. 13.1 RIS and its form 231, the content of the art. 15 and 16 RIS documentation, or the foral regimes. There are 5 categories of specific operation. The only entry added in 2026 is the Federación de Rusia, por lo que respecta al régimen fiscal perjudicial (international holding companies).

Spanish form 232 checker by Calculadora Capital