{"id":10416,"date":"2023-10-30T10:30:27","date_gmt":"2023-10-30T08:30:27","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/declaracio-informativa-de-les-operacions-vinculades-i-amb-paradisos-fiscals-2\/"},"modified":"2023-10-30T10:30:27","modified_gmt":"2023-10-30T08:30:27","slug":"declaracio-informativa-de-les-operacions-vinculades-i-amb-paradisos-fiscals-2","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/declaracio-informativa-de-les-operacions-vinculades-i-amb-paradisos-fiscals-2\/","title":{"rendered":"Declaraci\u00f3 informativa de les operacions vinculades i amb paradisos fiscals"},"content":{"rendered":"<p><strong>El 30 de novembre acaba el termini per presentar la declaraci\u00f3 model 232<\/strong><\/p>\n<p>El pr\u00f2xim 30 de novembre (per a entitats el per\u00edode impositiu de les quals coincideixi amb l&#8217;any natural) finalitza el termini per presentar la declaraci\u00f3 informativa d&#8217;operacions vinculades d&#8217;operacions i situacions relacionades amb pa\u00efsos o territoris qualificats de paradisos fiscals durant l&#8217;exercici 2022 (model 232).<\/p>\n<hr \/>\n<p>S\u00f3n entitats o persones vinculades: una entitat i els seus socis, administradors, i els seus c\u00f2njuges o parents fins al tercer grau; dues entitats pertanyents al mateix grup i els seus socis, administradors i els seus c\u00f2njuges o parents fins al tercer grau; una entitat i una altra participada en almenys el 25% del capital social.<\/p>\n<p>Destaquem el seg\u00fcent:<\/p>\n<p><span style=\"color: #cd0f0f;\"><strong>Quines operacions s&#8217;ha de declarar ?<\/strong><\/span><\/p>\n<ul>\n<li>Operacions amb persones o entitats vinculades<\/li>\n<li>Operacions i situacions relacionades amb pa\u00efsos o territoris considerats com a paradisos fiscals.<\/li>\n<\/ul>\n<p><span style=\"color: #cd0f0f;\"><strong>En quin termini s&#8217;ha de presentar la declaraci\u00f3 ?<\/strong><\/span><\/p>\n<p>Per a les operacions reportades durant l&#8217;exercici 2022 (el per\u00edode impositiu del qual coincideixi amb l&#8217;any natural), el termini de presentaci\u00f3 del model \u00e9s el 30-11-2023.<\/p>\n<p>Per a la resta d&#8217;entitats (per\u00edode impositiu no coincideixi amb l&#8217;any natural): en el mes seg\u00fcent als deu mesos posteriors a la fi del per\u00edode impositiu.<\/p>\n<p><span style=\"color: #cd0f0f;\"><strong>Qui l&#8217;ha de presentar la declaraci\u00f3 ?<\/strong><\/span><\/p>\n<p>L&#8217;han de presentar els <strong>contribuents de l&#8217;impost sobre societats <\/strong>que facin les seg\u00fcents operacions amb persones o entitats vinculades:<\/p>\n<ul>\n<li>Operacions fetes amb la mateixa persona o entitat vinculada sempre que l&#8217;import de la contraprestaci\u00f3 del conjunt d&#8217;operacions en el per\u00edode impositiu superi els 250.000 \u20ac de valor de mercat.<\/li>\n<li>Operacions espec\u00edfiques, sempre que l&#8217;import conjunt de cadascuna d&#8217;aquestes operacions en el per\u00edode impositiu superi els 100.000c\u20ac (vendes d&#8217;immobles, de participacions, etc.).<\/li>\n<li>Quan existeixin operacions del mateix tipus que, al seu torn, utilitzin el mateix m\u00e8tode de valoraci\u00f3, sempre que l&#8217;import conjunt d&#8217;aquestes operacions en el per\u00edode impositiu sigui superior al 50% del volum de negoci de l&#8217;entitat.<\/li>\n<li>Si s&#8217;aplica la reducci\u00f3 de les rendes procedents de determinats actius intangibles, en obtenir rendes a conseq\u00fc\u00e8ncia de la cessi\u00f3 de determinats intangibles a persones o entitats vinculades.<\/li>\n<li>En aquells casos en els quals el contribuent faci operacions i tingui valors en pa\u00efsos o territoris qualificats de paradisos fiscals independentment del seu import.<\/li>\n<\/ul>\n<p><span style=\"color: #cd0f0f;\"><strong>Sancions:<\/strong><\/span><\/p>\n<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria pot sancionar amb 20 euros per dada omesa, amb un m\u00ednim 300 euros i un m\u00e0xim 20.000 euros. No obstant aix\u00f2, si la declaraci\u00f3 es presenta fora de termini sense requeriment previ, la sanci\u00f3 i l\u00edmits anteriors es rebaixen a la meitat.<\/p>\n<p>D&#8217;altra banda, la presentaci\u00f3 del model 232 incorrecta, inexacta o amb dades falses, exposa al contribuent a una multa pecuni\u00e0ria proporcional de fins al 2% de l&#8217;import de les operacions no declarades o declarades incorrectament, amb un m\u00ednim de 500 \u20ac.<\/p>\n<p><img decoding=\"async\" src=\"\u200b\u200bhttps:\/\/images.pexels.com\/photos\/13325515\/pexels-photo-13325515.jpeg?auto=compress&amp;cs=tinysrgb&amp;w=1600&amp;lazy=load\" alt=\"\" \/><img decoding=\"async\" src=\"https:\/\/images.pexels.com\/photos\/13325515\/pexels-photo-13325515.jpeg?auto=compress&amp;cs=tinysrgb&amp;w=1600&amp;lazy=load\" alt=\"\" \/><\/p>\n<p><span style=\"color: #007fc0;\"><em><strong>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<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 30 de novembre acaba el termini per presentar la declaraci\u00f3 model 232 El pr\u00f2xim 30 de novembre (per a entitats el per\u00edode impositiu de les quals coincideixi amb l&#8217;any natural) finalitza el termini per presentar la declaraci\u00f3 informativa d&#8217;operacions vinculades d&#8217;operacions i situacions relacionades amb pa\u00efsos o territoris qualificats de paradisos fiscals durant l&#8217;exercici [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9854,"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 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