{"id":13471,"date":"2025-03-04T11:44:34","date_gmt":"2025-03-04T10:44:34","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13471"},"modified":"2025-03-04T12:02:59","modified_gmt":"2025-03-04T11:02:59","slug":"febrer-porta-canvis-fiscals-declaracio-de-titulars-reals-obligatoria-en-el-model-036","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/febrer-porta-canvis-fiscals-declaracio-de-titulars-reals-obligatoria-en-el-model-036\/","title":{"rendered":"Declaraci\u00f3 de titulars reals obligat\u00f2ria"},"content":{"rendered":"
A partir del dia 3 de febrer de 2025, les empreses estaran obligades a informar directament l’Ag\u00e8ncia Tribut\u00e0ria sobre qui s\u00f3n els propietaris reals de la societat, \u00e9s a dir, les persones f\u00edsiques que estan darrere de les companyies.<\/h5>\n
\n

Des del dia 3 de febrer de 2025, les empreses estaran obligades a declarar la identitat dels seus titulars reals. Aquesta mesura, introdu\u00efda mitjan\u00e7ant per HAC\/1526\/2024 publicada al BOE el 9 de gener de 2025,<\/a><\/em><\/span> t\u00e9 com a objectiu principal enfortir la transpar\u00e8ncia fiscal i combatre el frau, el blanqueig de capitals i el finan\u00e7ament del terrorisme. En aquest article informem sobre les claus d’aquesta nova obligaci\u00f3 i com preparar-se per al seu compliment.<\/p>\n

Aspectes clau de la nova normativa<\/strong><\/h3>\n
    \n
  1. \n

    Identificaci\u00f3 dels titulars reals: les empreses hauran d’identificar a les persones f\u00edsiques que:<\/h4>\n<\/li>\n<\/ol>\n
      \n
    • Posseeixin o controlin directament o indirectament m\u00e9s del 25% del capital social o els drets de vot.<\/li>\n
    • Exerceixin control efectiu sobre la societat per altres mitjans.<\/li>\n
    • En cas de no complir-se l’anterior, es considerar\u00e0 titular real l’administrador de la societat. Si aquest tamb\u00e9 \u00e9s una entitat jur\u00eddica, s’haur\u00e0 d’identificar la persona f\u00edsica que la representi.<\/li>\n<\/ul>\n
        \n
      1. \n

        Dades requerides: en emplenar el model 036, les empreses hauran de proporcionar per a cada titular real:<\/h4>\n<\/li>\n<\/ol>\n
          \n
        • Nom i cognoms.<\/li>\n
        • DNI o n\u00famero d’identificaci\u00f3 d’estranger (NIE).<\/li>\n
        • Data de naixement.<\/li>\n
        • Nacionalitat.<\/li>\n
        • Pa\u00eds de resid\u00e8ncia.<\/li>\n
        • Pa\u00eds d’expedici\u00f3 del document d’identitat.<\/li>\n<\/ul>\n
            \n
          1. \n

            Modificacions en el model 036:<\/h4>\n<\/li>\n<\/ol>\n

            La nova versi\u00f3 del model inclou una p\u00e0gina 10 espec\u00edfica per a declarar la titularitat real. A m\u00e9s, permet autoritzar l’\u00fas del tel\u00e8fon i correu electr\u00f2nic registrats per a notificacions d’Hisenda i altres \u00f2rgans fiscals.<\/p>\n

              \n
            1. \n

              Actualitzacions i obligacions: aquesta informaci\u00f3 tamb\u00e9 ha de coincidir amb les dades presentades en:<\/h4>\n<\/li>\n<\/ol>\n
                \n
              • El model 200 de l’impost sobre societats.<\/li>\n
              • El full TR del Registre Mercantil.<\/li>\n<\/ul>\n
                  \n
                1. \n

                  Sancions:<\/h4>\n<\/li>\n<\/ol>\n
                    \n
                  • No informar o fer-ho incorrectament podria comportar multes d’entre 300 i 400 euros.<\/li>\n
                  • A m\u00e9s, s’estableix una penalitzaci\u00f3 de 20 euros per cada dada err\u00f2nia o absent relativa a una mateixa persona.<\/li>\n<\/ul>\n

                    Per a garantir el compliment d’aquesta nova obligaci\u00f3, recomanem:<\/strong><\/h3>\n
                      \n
                    1. \n

                      Revisar l’estructura societ\u00e0ria:<\/h4>\n<\/li>\n<\/ol>\n

                      Identifiqui els titulars reals i compili la informaci\u00f3 necess\u00e0ria per a la seva declaraci\u00f3.<\/p>\n

                        \n
                      1. \n

                        Actualitzar les dades censals<\/h4>\n<\/li>\n<\/ol>\n

                        Asseguri’s que tota la informaci\u00f3 inclosa en el model 036 estigui completa i correcta.<\/p>\n

                        La informaci\u00f3 sobre els titulars reals ja s’havia incl\u00f2s en el model 200 de l’impost sobre societats<\/strong> en campanyes anteriors, i ara s’amplia al model 036<\/strong>, convertint-se en una obligaci\u00f3 tribut\u00e0ria peri\u00f2dica. A m\u00e9s, qualsevol canvi en la titularitat real caldr\u00e0 comunicar-lo en un termini m\u00e0xim d’un mes<\/strong>, refor\u00e7ant aix\u00ed el control fiscal continu.<\/p>\n

                        \"\"<\/p>\n

                        No dubti a posar-se en contacte amb nosaltres per a resoldre qualsevol q\u00fcesti\u00f3 o rebre assist\u00e8ncia en la preparaci\u00f3 i presentaci\u00f3 d’aquesta informaci\u00f3, trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h3>\n

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

                        A partir del dia 3 de febrer de 2025, les empreses estaran obligades a informar directament l’Ag\u00e8ncia Tribut\u00e0ria sobre qui s\u00f3n els propietaris reals de la societat, \u00e9s a dir, les persones f\u00edsiques que estan darrere de les companyies. Des del dia 3 de febrer de 2025, les empreses estaran obligades a declarar la identitat […]<\/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":[3022,3021,3023],"class_list":["post-13471","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-complimentar-model-036","tag-declaracio-titulars-reals","tag-impost-sobre-societats"],"acf":[],"yoast_head":"\nDeclaraci\u00f3 de titulars reals obligat\u00f2ria | 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\/es\/febrer-porta-canvis-fiscals-declaracio-de-titulars-reals-obligatoria-en-el-model-036\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaraci\u00f3 de titulars reals obligat\u00f2ria | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"A partir del dia 3 de febrer de 2025, les empreses estaran obligades a informar directament l’Ag\u00e8ncia Tribut\u00e0ria sobre qui s\u00f3n els propietaris reals de la societat, \u00e9s a dir, les persones f\u00edsiques que estan darrere de les companyies. 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