{"id":12406,"date":"2024-05-24T18:48:17","date_gmt":"2024-05-24T16:48:17","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12406"},"modified":"2024-05-27T12:52:07","modified_gmt":"2024-05-27T10:52:07","slug":"obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/","title":{"rendered":"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats"},"content":{"rendered":"
Si la seva empresa duu a terme operacions amb persones o entitats vinculades \u2014per exemple, amb altres societats del mateix grup o amb socis amb una participaci\u00f3 igual o superior al 25%, o b\u00e9 els seus familiars, fins al tercer grau\u2014, les ha de valorar a preus de mercat. No obstant aix\u00f2, en uns certs casos tamb\u00e9 ha d’informar d’aquestes operacions a Hisenda o documentar-les.<\/h5>\n
\n

Quines son les operacions vinculades ?<\/strong><\/h3>\n

Les operacions vinculades s\u00f3n aquelles que la seva empresa fa amb persones o entitats amb les quals t\u00e9 una relaci\u00f3 especial. Aquest tipus d’operacions inclou, per exemple, transaccions amb altres societats del mateix grup, amb socis que tenen una participaci\u00f3 igual o superior al 25%, o b\u00e9 amb familiars d’aquests socis fins al tercer grau.<\/p>\n

Es obligatori valorar aquestes operacions a preus de mercat.<\/p>\n

Quines operacions vinculades s’han de documentar ?<\/strong><\/h3>\n

S’han de documentar les operacions amb una mateixa persona o entitat vinculada amb un import total igual o superior als 250.000 euros<\/strong> durant l’exercici,<\/p>\n

Com s’han de documentar les operacions vinculades ?\u00a0<\/strong><\/h3>\n

 <\/p>\n

Empreses de dimensi\u00f3 redu\u00efda<\/strong> ( (Son aquelles que en el per\u00edode impositiu immediat anterior l’import net de la xifra de negocis hagu\u00e9s estat inferior a 10 milions d’euros).<\/h4>\n

Poden presentar electr\u00f2nicament un formulari d’operacions vinculades (FOV) juntament amb la declaraci\u00f3 de l’Impost de societats de l’exercici, que substitueix el “dossier” d’operacions vinculades” que han de tenir les empreses de major dimensi\u00f3.<\/p>\n

Resta d’empreses<\/strong><\/h4>\n

Han de preparar un dossier detallat. Aquest dossier ha de descriure la naturalesa i la valoraci\u00f3 assignada a aquestes operacions, justificant que aquesta valoraci\u00f3 es correspon amb el que pagarien parts independents en condicions similars.<\/p>\n

El dossier no cal presentar-lo de manera efectiva, per\u00f2 ha d’estar disponible per si Hisenda el sol\u00b7licita. Hisenda pot requerir aquest document a partir de la finalitzaci\u00f3 del termini voluntari de presentaci\u00f3 de l’impost sobre societats (IS). En el cas que l’exercici social de la seva empresa coincideixi amb l’any natural, aquesta data \u00e9s el 26 de juliol de cada any.<\/p>\n

No cal confeccionar aquest dossier per a les operacions fetes amb altres societats del mateix grup fiscal.<\/p>\n

Declaraci\u00f3 informativa d’operacions vinculades i d’operacions amb paradisos fiscals<\/strong><\/h3>\n

A m\u00e9s de la documentaci\u00f3 requerida, les operacions subjectes a l’obligaci\u00f3 de documentaci\u00f3 s’han de declarar a trav\u00e9s del model 232.<\/p>\n

Termini de presentaci\u00f3<\/strong><\/h4>\n

El model 232 cal presentar-lo el mes seg\u00fcent als deu mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu. Per exemple, si l’exercici social de la seva empresa coincideix amb l’any natural, la presentaci\u00f3 s’ha de fer el mes de novembre.<\/p>\n

Informaci\u00f3 addicional en el model 232<\/strong><\/h4>\n

A m\u00e9s de les operacions que superen els 250.000 euros anuals amb la mateixa persona vinculada, el model 232 ha d’incloure:<\/p>\n

    \n
  1. Operacions espec\u00edfiques:<\/strong> operacions vinculades que, en conjunt, superin els 100.000 euros, com la venda d’immobles o participacions i operacions amb intangibles.<\/li>\n
  2. Operacions rellevants:<\/strong> operacions vinculades del mateix tipus i m\u00e8tode de valoraci\u00f3 que, en conjunt, excedeixin el 50% del volum de negocis de l’empresa, sense importar el seu import individual.<\/li>\n
  3. Patent box:<\/strong> operacions en les quals s’hagi aplicat la reducci\u00f3 per patent box (incentiu per cessi\u00f3 de patents), independentment de l’import.<\/li>\n
  4. Paradisos fiscals:<\/strong> operacions fetes amb entitats domiciliades en pa\u00efsos o territoris considerats paradisos fiscals, sense importar l’import i amb independ\u00e8ncia de la vinculaci\u00f3.<\/li>\n<\/ol>\n

    Empreses de redu\u00efda dimensi\u00f3<\/strong><\/p>\n

    Tamb\u00e9 han de presentar el model 232 al novembre per a complir amb les obligacions d’informaci\u00f3 addicional.<\/p>\n

    \"\"<\/p>\n

    Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.\u00a0<\/em><\/span><\/h3>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Si la seva empresa duu a terme operacions amb persones o entitats vinculades \u2014per exemple, amb altres societats del mateix grup o amb socis amb una participaci\u00f3 igual o superior al 25%, o b\u00e9 els seus familiars, fins al tercer grau\u2014, les ha de valorar a preus de mercat. No obstant aix\u00f2, en uns certs […]<\/p>\n","protected":false},"author":18,"featured_media":12403,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,16],"tags":[2837,2835,2836],"class_list":["post-12406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-declarar-operacions-vinculades","tag-dossier-operacions-vinculades","tag-operacions-vinculades-250-000"],"acf":[],"yoast_head":"\nObligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Si la seva empresa duu a terme operacions amb persones o entitats vinculades \u2014per exemple, amb altres societats del mateix grup o amb socis amb una participaci\u00f3 igual o superior al 25%, o b\u00e9 els seus familiars, fins al tercer grau\u2014, les ha de valorar a preus de mercat. No obstant aix\u00f2, en uns certs […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-24T16:48:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-27T10:52:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/05\/1pexels-photo-2977565-1716365902_1716369781image.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Administrador Finques\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Administrador Finques\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/\"},\"author\":{\"name\":\"Administrador Finques\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\"},\"headline\":\"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats\",\"datePublished\":\"2024-05-24T16:48:17+00:00\",\"dateModified\":\"2024-05-27T10:52:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/\"},\"wordCount\":629,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/1pexels-photo-2977565-1716365902_1716369781image.jpeg\",\"keywords\":[\"declarar operacions vinculades\",\"dossier operacions vinculades\",\"operacions vinculades 250.000\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/\",\"name\":\"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/1pexels-photo-2977565-1716365902_1716369781image.jpeg\",\"datePublished\":\"2024-05-24T16:48:17+00:00\",\"dateModified\":\"2024-05-27T10:52:07+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/1pexels-photo-2977565-1716365902_1716369781image.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/1pexels-photo-2977565-1716365902_1716369781image.jpeg\",\"width\":810,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\",\"name\":\"Administrador Finques\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"caption\":\"Administrador Finques\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/","og_locale":"en_US","og_type":"article","og_title":"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats | RM Assessors","og_description":"Si la seva empresa duu a terme operacions amb persones o entitats vinculades \u2014per exemple, amb altres societats del mateix grup o amb socis amb una participaci\u00f3 igual o superior al 25%, o b\u00e9 els seus familiars, fins al tercer grau\u2014, les ha de valorar a preus de mercat. No obstant aix\u00f2, en uns certs […]","og_url":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2024-05-24T16:48:17+00:00","article_modified_time":"2024-05-27T10:52:07+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/05\/1pexels-photo-2977565-1716365902_1716369781image.jpeg","type":"image\/jpeg"}],"author":"Administrador Finques","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"Administrador Finques","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/"},"author":{"name":"Administrador Finques","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/393d054648944d73a9704339ae3c804c"},"headline":"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats","datePublished":"2024-05-24T16:48:17+00:00","dateModified":"2024-05-27T10:52:07+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/"},"wordCount":629,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/05\/1pexels-photo-2977565-1716365902_1716369781image.jpeg","keywords":["declarar operacions vinculades","dossier operacions vinculades","operacions vinculades 250.000"],"articleSection":["Butllet\u00ed mensual","Destacats","Fiscal i comptable"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/","url":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/","name":"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/05\/1pexels-photo-2977565-1716365902_1716369781image.jpeg","datePublished":"2024-05-24T16:48:17+00:00","dateModified":"2024-05-27T10:52:07+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/05\/1pexels-photo-2977565-1716365902_1716369781image.jpeg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/05\/1pexels-photo-2977565-1716365902_1716369781image.jpeg","width":810,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"Obligaci\u00f3 de documentar operacions vinculades en l\u2019impost sobre societats"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/393d054648944d73a9704339ae3c804c","name":"Administrador Finques","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","caption":"Administrador Finques"}}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/12406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=12406"}],"version-history":[{"count":3,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/12406\/revisions"}],"predecessor-version":[{"id":12414,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/12406\/revisions\/12414"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/12403"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=12406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=12406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=12406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}