{"id":12412,"date":"2024-05-24T18:48:17","date_gmt":"2024-05-24T16:48:17","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12406"},"modified":"2024-05-24T18:48:17","modified_gmt":"2024-05-24T16:48:17","slug":"obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats-2","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/obligacio-de-documentar-operacions-vinculades-en-l-impost-sobre-societats-2\/","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

En el marc de les obligacions fiscals que han de complir les empreses, volem recordar-los la import\u00e0ncia d’informar correctament a Hisenda sobre les operacions realitzades amb persones o entitats vinculades.<\/p>\n

Si l’any passat la seva empresa va efectuar operacions amb persones o entitats vinculades, recordi en quins casos n’ha d’informar a Hisenda i a trav\u00e9s de quines declaracions s’ha de fer.<\/p>\n

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

\u00c9s crucial que aquestes operacions es valorin a preus de mercat per garantir la transpar\u00e8ncia i l’equitat fiscal. No obstant aix\u00f2, en alguns casos, no nom\u00e9s n’hi ha prou amb valorar-les adequadament, sin\u00f3 que tamb\u00e9 cal documentar-les i informar Hisenda. A continuaci\u00f3, es detallen les obligacions espec\u00edfiques.<\/p>\n

Obligaci\u00f3 de documentar<\/strong><\/h3>\n

Dossier d’operacions vinculades<\/em><\/strong><\/h4>\n

Llindar de 250.000 euros:<\/strong> si la seva empresa ha efectuat operacions amb una mateixa persona o entitat vinculada amb un import total igual o superior als 250.000 euros durant l’exercici, ha 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

Excepci\u00f3 per a grups fiscals consolidats:<\/strong> si la seva empresa forma part d’un grup acollit al r\u00e8gim de consolidaci\u00f3 fiscal, no cal confeccionar aquest dossier per a les operacions fetes amb altres societats del mateix grup fiscal.<\/p>\n

Conservaci\u00f3 i presentaci\u00f3 del dossier<\/strong><\/h4>\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

Formulari d’operacions vinculades (FOV)<\/strong><\/p>\n

Per a empreses de redu\u00efda dimensi\u00f3 (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). existeix la possibilitat de presentar electr\u00f2nicament el Formulari d’operacions vinculades (FOV), que substitueix el dossier esmentat i cal presentar-lo juntament amb la declaraci\u00f3 de l’IS de l’exercici.<\/p>\n

Model 232: Declaraci\u00f3 informativa d’operacions vinculades i d’operacions amb paradisos fiscals<\/strong><\/p>\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><\/p>\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><\/p>\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

    Per a les empreses de redu\u00efda dimensi\u00f3, la presentaci\u00f3 del formulari FOV juntament amb la declaraci\u00f3 de l’IS cobreix l’obligaci\u00f3 de documentar les operacions vinculades. No obstant aix\u00f2, aquestes empreses tamb\u00e9 han de presentar el model 232 al novembre per a complir amb les obligacions d’informaci\u00f3 addicional.<\/p>\n

    Complir aquestes obligacions de documentaci\u00f3 i informaci\u00f3 \u00e9s essencial per evitar sancions i assegurar la transpar\u00e8ncia en les relacions fiscals de la seva empresa. Els recomanem revisar detalladament les operacions vinculades fetes durant l’exercici i assegurar-se que es compleixin els requisits establerts per la normativa vigent.<\/em><\/p>\n

    Es poden posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que puguin tenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n

    Una salutaci\u00f3 cordial,<\/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":0,"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":[],"class_list":["post-12412","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable"],"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-2\/\" \/>\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. 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