{"id":6117,"date":"2021-11-03T17:13:54","date_gmt":"2021-11-03T15:13:54","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-3\/"},"modified":"2021-11-03T17:13:54","modified_gmt":"2021-11-03T15:13:54","slug":"declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-3","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-3\/","title":{"rendered":"DECLARACI\u00d3 INFORMATIVA D\u2019OPERACIONS VINCULADES I D\u2019OPERACIONS I SITUACIONS RELACIONADES AMB PA\u00cfSOS O TERRITORIS QUALIFICATS DE PARADISOS FISCALS \u2013 Model 232."},"content":{"rendered":"\n<h5 class=\"wp-block-heading\">Recordem que L<a href=\"https:\/\/www.boe.es\/boe\/dias\/2017\/08\/30\/pdfs\/BOE-A-2017-10042.pdf\">\u2019<\/a><em><a href=\"https:\/\/www.boe.es\/boe\/dias\/2017\/08\/30\/pdfs\/BOE-A-2017-10042.pdf\">Ordre Ministerial HFP\/816\/2017, de 28 d\u2019agost<\/a>,<\/em>&nbsp;publicada al BOE de 30 d\u2019agost de 2017 regula la obligaci\u00f3 d\u2019informar a Hisenda de les operacions que vinculin diferents persones o quan estiguin relacionades amb paradisos fiscals. En resumirem tot seguit els aspectes que considerem m\u00e9s rellevants<\/h5>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Qui est\u00e0 obligat a declarar ?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Les societats i els altres entitats que tributin a l\u2019Impost de Societats.<\/li><li>Els contribuents de l\u2019impost sobre la renda de no residents que actu\u00efn mitjan\u00e7ant establiment permanent.<\/li><li>Les entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes constitu\u00efdes a l\u2019estranger que tinguin pres\u00e8ncia a territori espanyol.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quines operacions es considera que estan vinculades ?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Les operacions en que intervinguin d\u2019una part el declarant i de l\u2019altra:<\/strong><ul><li>Els seus socis o part\u00edcips.<\/li><\/ul><ul><li>Els seus consellers o administradors. (excepte per que fa a la retribuci\u00f3 per a l\u2019exercici de les seves funcions).<\/li><\/ul><ul><li>El c\u00f2njuge i altres familiars fins el tercer grau dels seus socis o part\u00edcips, consellers o administradors.<\/li><\/ul><ul><li>Els consellers o administradors d\u2019una altra entitat, sempre que ambdues entitats pertanyin al mateix grup.<\/li><\/ul><ul><li>Una altra entitat en la que la primera hi participi com a m\u00ednim en un 25%.<\/li><\/ul><\/li><li><strong>Les operacions en que intervinguin dues entitats:<\/strong><ul><li>Que pertanyin a un mateix grup.<\/li><\/ul><ul><li>En les que&nbsp;els mateixos socis, part\u00edcips o els seus c\u00f2njuges i altres familiars fins el tercer grau hi participin com a m\u00ednim en un 25%.<\/li><\/ul><\/li><li><strong>Les operacions en que intervingui una entitat resident a territori espanyol i un seu establiment permanent a l\u2019estranger.<\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quines operacions s\u2019haur\u00e0 de declarar ?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Les operacions realitzades entre les mateixes persones i entitats quan l\u2019import de la contraprestaci\u00f3 del conjunt d\u2019operacions en el per\u00edode impositiu superi els 250.000,00\u20ac a valor de mercat.<\/li><li>Operacions espec\u00edfiques, sempre que l\u2019import conjunt de cada una d\u2019aquest tipus d\u2019operacions en el per\u00edode impositiu superi els 100.000,00\u20ac.<\/li><li>&nbsp;Amb independ\u00e8ncia de l\u2019import de la contraprestaci\u00f3 del conjunt d\u2019operacions realitzades amb la mateixa persona o entitat vinculada, existir\u00e0 sempre l\u2019obligaci\u00f3 de declarar aquelles operacions del mateix tipus que utilitzin el mateix m\u00e8tode de valoraci\u00f3, sempre que l\u2019import conjunt de les mateixes en el per\u00edode impositiu sigui superior al 50% de la total xifra de negocis de l\u2019entitat.<\/li><li>&nbsp;Operacions en les que el contribuent realitzi operacions o tingui valors en pa\u00efsos o territoris qualificats reglament\u00e0riament com a paradisos fiscals amb independ\u00e8ncia del seu import.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quines son les operacions espec\u00edfiques ?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Les realitzades entre un contribuent de l\u2019IRPF en el desenvolupament d\u2019una activitat econ\u00f2mica a la que resulti d\u2019aplicaci\u00f3 el m\u00e8tode d\u2019estimaci\u00f3 objectiva (m\u00f2duls) i una entitat en la que el contribuent o el seu c\u00f2njuge o familiars fins el tercer grau hi participin com a m\u00ednim en un 25%.<\/li><li>Operacions de transmissi\u00f3 de negocis.<\/li><li>Operacions de transmissi\u00f3 de valors o participacions representatius de la participaci\u00f3 a fons propis de qualsevol tipus d\u2019entitats no admeses a negociaci\u00f3 en alguns dels mercats regulars de valors, o que estiguin admesos a negociaci\u00f3 en mercats regulats situats a pa\u00efsos o territoris qualificats com a paradisos fiscals.<\/li><li>Operacions sobre immobles.<\/li><li>Operacions sobre actius intangibles.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Operacions que no s\u2019haur\u00e0 de declarar:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Les realitzades entre entitats que integrin el mateix grup de consolidaci\u00f3 fiscal, sens perjudici d\u2019all\u00f2 que estableix l\u2019article 65.2 de la Llei de l\u2019impost sobre societats (obligaci\u00f3 de documentaci\u00f3 i informaci\u00f3 de les operacions de cessi\u00f3 de determinats actius intangibles).<\/li><li>Les operacions realitzades amb els seus membres o amb altres entitats integrants del mateix grup de consolidaci\u00f3 fiscal per les agrupacions d\u2019inter\u00e8s econ\u00f2mic i les unions temporals d\u2019empreses i de les societats de desenvolupament industrial regional i inscrites al registre especial del Ministeri d\u2019Hisenda i Funci\u00f3 P\u00fablica.<\/li><li>Les operacions realitzades a l\u2019\u00e0mbit d\u2019ofertes p\u00fabliques de venda o d\u2019ofertes p\u00fabliques d\u2019adquisici\u00f3 de valors.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Termini de presentaci\u00f3:&nbsp;<\/strong>&nbsp;<\/h3>\n\n\n\n<p>La declaraci\u00f3 model 232 s\u2019haur\u00e0 de presentar per via telem\u00e0tica durant el mes seg\u00fcent als deu mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu.<br \/>Per tant, per a exercicis fiscals que finalitzin a 31 de desembre de cada any, el per\u00edode de presentaci\u00f3 ser\u00e0 durant el mes de novembre de l\u2019any seg\u00fcent a l\u2019exercici tancat.<strong>&nbsp;Es a dir, durant aquest mes de novembre del 2021 la declaraci\u00f3 de l\u2019exercici 2020.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_529337257.jpg\"><img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_529337257.jpg\" alt=\"\" class=\"wp-image-3793\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_529337257.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_529337257-300x300.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/10\/shutterstock_529337257-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/figure>\n\n\n\n<h5 class=\"wp-block-heading\"><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds<\/em><\/h5>\n\n\n\n<div class=\"wp-block-contact-form-7-contact-form-selector\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Recordem que L\u2019Ordre Ministerial HFP\/816\/2017, de 28 d\u2019agost, publicada al BOE de 30 d\u2019agost de 2017 regula la obligaci\u00f3 d\u2019informar a Hisenda de les operacions que vinculin diferents persones o quan estiguin relacionades amb paradisos fiscals. En resumirem tot seguit els aspectes que considerem m\u00e9s rellevants<\/p>\n","protected":false},"author":1,"featured_media":5354,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","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],"tags":[782,783,2090],"class_list":["post-6117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-declaracio-model-232","tag-declaracio-operacions-vinculades","tag-declaracio-vinculades-2021"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DECLARACI\u00d3 INFORMATIVA D\u2019OPERACIONS VINCULADES I D\u2019OPERACIONS I SITUACIONS RELACIONADES AMB PA\u00cfSOS O TERRITORIS QUALIFICATS DE PARADISOS FISCALS \u2013 Model 232. | 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\/declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DECLARACI\u00d3 INFORMATIVA D\u2019OPERACIONS VINCULADES I D\u2019OPERACIONS I SITUACIONS RELACIONADES AMB PA\u00cfSOS O TERRITORIS QUALIFICATS DE PARADISOS FISCALS \u2013 Model 232. | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Recordem que L\u2019Ordre Ministerial HFP\/816\/2017, de 28 d\u2019agost, publicada al BOE de 30 d\u2019agost de 2017 regula la obligaci\u00f3 d\u2019informar a Hisenda de les operacions que vinculin diferents persones o quan estiguin relacionades amb paradisos fiscals. 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