Spanish Ministry of Taxation approves Mandatory Disclosure Regime reporting forms and deadlines

Local contact

EY Global

14 Apr 2021
Subject Tax Alert
Jurisdictions Spain

Executive summary

The Spanish Parliament approved final legislation to implement the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive) in December 2020.

The Spanish Council of Ministers then approved the Royal Decree implementing the Spanish Mandatory Disclosure Regime (MDR) Regulations on 6 April 2021, which further developed the implementation of the Directive.

On 13 April 2021, the Spanish Ministry of Taxation released an Order and a Resolution which approved the electronic forms and deadlines for reporting, as well as the communications to be made between intermediaries and taxpayers in accordance with the MDR rules.

In particular, Form 234 is approved to report cross-border reportable obligations by intermediaries or relevant taxpayers; Form 235 will be used by intermediaries for the quarterly reporting of marketable arrangements and Form 236 governs the annual reporting of arrangements being used by taxpayers.

As established in the Order, reportable arrangements which triggered reporting during the transition period (from 25 June 2018 to 30 June 2020) and until such Order entered into force (14 April 2021) must be reported within 30 calendar days from that date (i.e., by 14 May 2021).

Detailed discussion

Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020. However, reports will retrospectively cover arrangements where the first step is implemented between 25 June 2018 and 1 July 2020.

Order approving the reporting forms

On 13 April 2021, the Spanish Official Gazette published Order HAC/342/2021, dated 12 April 2021, which approves Forms 234, 235 and 236. This Order entered into force on the day following that of its publication in the Spanish Official Gazette, i.e., 14 April 2021.


The Order approves the following Forms:

  • Form 234: to be used to report the reportable cross-border arrangements by intermediaries or taxpayers.
  • Form 235: to be used for the quarterly reporting obligation of marketable arrangements by intermediaries.
  • Form 236: to be used for the annual reporting of cross-border arrangements which are applied in the tax year, to be done by the taxpayers.
  • Form 234: In accordance with the MDR Regulations, the general deadline to report cross-border reportable arrangements by the intermediary or the taxpayer, applicable from 14 April 2021, is 30 calendar days from the day the arrangement becomes reportable (i.e., from the day the arrangements are made available for implementation, are ready for implementation or when the first step of implementation is taken). 

For the original MDR transition period (from 25 June 2018 to 30 June 2020) and for the extended Spanish transition period (from 1 July 2020 to the day before the Order enters into force, i.e., 13 April 2021) the reporting deadline of 30 calendar days starts from the date in which the Order enters into force. Thus, all arrangements which became reportable between 25 June 2018 and 13 April 2021 must be reported no later than 14 May 2021.

  • Form 235: the filing deadline to report marketable arrangements by intermediaries is the calendar month following the calendar quarter in which the reporting trigger of the marketable arrangement has taken place, and 30 days after the Order enters into force for the transition period.
  • Form 236: the filing deadline for the annual reporting of cross-border arrangements which are applied in the tax year, to be done by the taxpayers must be filed within the last quarter (Q4) of the calendar year following that in which the cross-border arrangement that have been reported (or that should have been reported, regardless of whether they were reported or not) has been used in Spain. 

Form 236 only applies with respect of cross-border arrangements that have been reported (or that should have been reported, regardless of whether they were reported or not) used in Spain as from the entry into force of the Order, i.e., 14 April 2021.

These forms are all to be filed electronically with the Spanish tax authorities by submitting an electronic file with the reporting information. Practical formal obligations to be enabled to file the relevant forms should be checked as soon as possible in order to meet reporting deadlines.

Resolution approving the communications forms and content

In addition, a Resolution dated 8 April 2021 was published in the Spanish Official Gazette, approving the content of the communications to be used by intermediaries and taxpayers to coordinate reporting, as required by the Spanish MDR rules.

The Resolution approves a form and content of these communications, which are as follows:

  • Communication by intermediaries exempt from the reporting obligation under the Legal Professional Privilege.
  • Communication by an intermediary of the reporting made with respect to a reportable cross-border arrangement which exempts the rest of the intermediaries from their reporting obligation(s).
  • Communication by a relevant taxpayer of the reporting made with respect to a reportable cross-border arrangement which exempts the rest of the relevant taxpayers in the cross-border reportable arrangement from their reporting obligation(s).

These communications may be notified without using the approved forms, but they must include the same content.

Under the Spanish MDR Regulations, these communications must be notified within five days to be counted since the reporting trigger or filing of the relevant tax form, as applicable.

Next steps

Determining if there is a reportable cross-border arrangement raises complex technical and procedural issues for taxpayers and intermediaries. Taxpayers and intermediaries who have transactions or invest in Spain should review the arrangements which may be reportable to meet the 30 calendar days reporting deadline applicable (14 May 2021 deadline for arrangements which became reportable between 25 June 2018 and 13 April 2021).

For additional information with respect to this Alert, please contact the following:

Ernst & Young Abogados
  • Araceli Saenz de Navarrete Crespo, Madrid 
  • José María Remacha, Barcelona
  • Tatiana de Cubas Buenaventura, Madrid 
Ernst & Young LLP (United States), Spanish Tax Desk, New York
  • Jose A. (Jano) Bustos
  • Isabel Hidalgo 

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.