{"id":14329,"date":"2025-11-12T16:54:17","date_gmt":"2025-11-12T15:54:17","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14329"},"modified":"2025-11-12T16:54:17","modified_gmt":"2025-11-12T15:54:17","slug":"operacions-vinculades-novembre-es-el-mes-clau-per-a-informar-hisenda","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/operacions-vinculades-novembre-es-el-mes-clau-per-a-informar-hisenda\/","title":{"rendered":"Operacions vinculades: novembre \u00e9s el mes clau per a informar Hisenda"},"content":{"rendered":"

<\/h1>\n

\n

\n
Cada novembre torna una cita que molts obliden: la presentaci\u00f3 del model 232. Un tr\u00e0mit senzill que pot evitar sancions i demostrar que la vostra empresa compleix. Operacions entre empreses del mateix grup, pr\u00e9stecs entre socis, vendes a familiars\u2026 Si us sonen, \u00e9s probable que estigueu obligat a presentar-la<\/h5>\n
\n<\/div>\n
\n

Es tracta d’una\u00a0 declaraci\u00f3 informativa<\/strong>.\u00a0 No fer-la o fer-la tard pot implicar sancions innecess\u00e0ries<\/strong>, i, sobretot, donar peu al fet que l’Ag\u00e8ncia Tribut\u00e0ria posi la lupa on no toca.<\/p>\n

Quines operacions cal declarar?<\/strong><\/h3>\n

Si la seva empresa ha venut, comprat o prestat serveis a una altra societat del grup, a un soci que tingui almenys el 25% del capital o fins i tot a familiars d’aquest soci fins al tercer grau, Hisenda ho considera una\u00a0operaci\u00f3 vinculada<\/em>.<\/p>\n

I quan aquestes operacions superen uns certs imports, cal informar-les mitjan\u00e7ant el model 232.<\/p>\n

Per exemple:<\/p>\n

    \n
  • Si el total amb una mateixa persona o entitat vinculada supera 250.000 euros l’any.<\/li>\n<\/ul>\n
      \n
    • Si ha fet operacions \u00abespecials\u00bb -com vendre participacions, immobles o intangibles- que, en conjunt, superin 100.000 euros.<\/li>\n<\/ul>\n
        \n
      • O si el total d’operacions del mateix tipus representa m\u00e9s del 50% de la facturaci\u00f3 anual de l’empresa.<\/li>\n<\/ul>\n

        A m\u00e9s, cal declarar qualsevol operaci\u00f3 amb pa\u00efsos o territoris considerats paradisos fiscals, sense importar la quantitat.<\/p>\n

        Quan cal presentar-la?<\/strong><\/h3>\n

        El\u00a0model 232 es presenta al novembre<\/strong>, sempre que l’exercici coincideixi amb l’any natural.<\/p>\n

        En concret, el termini va\u00a0de l’1 al 30 de novembre<\/strong>. I es fa de manera telem\u00e0tica, igual que la declaraci\u00f3 de l’impost sobre societats.<\/p>\n

        I si la meva empresa \u00e9s petita?<\/strong><\/h3>\n

        Si \u00e9s una empresa de redu\u00efda dimensi\u00f3, pots cobrir part d’aquesta obligaci\u00f3 amb el formulari d’operacions vinculades (FOV) en presentar l’impost sobre societats.<\/p>\n

        Aix\u00ed i tot, si supera els l\u00edmits anteriors, tamb\u00e9 haur\u00e0 de presentar el model 232 al novembre.<\/p>\n

        Per qu\u00e8 \u00e9s tan important?<\/strong><\/h3>\n

        Perqu\u00e8 m\u00e9s enll\u00e0 del tr\u00e0mit, el model 232 reflecteix transpar\u00e8ncia. \u00c9s la forma en qu\u00e8 una empresa demostra que valora les seves operacions internes de manera justa, que no manipula preus ni oculta beneficis. I, sobretot, que t\u00e9 els comptes en ordre.<\/p>\n

        El que no ha d’oblidar…<\/strong><\/h3>\n
          \n
        • Termini:<\/strong>\u00a0de l’1 al 30 de novembre.<\/li>\n
        • Imports:<\/strong>\u00a0revisi si supera els\u00a0250.000 \u20ac o els 100.000 \u20ac en operacions espec\u00edfiques<\/strong>.<\/li>\n
        • Atenci\u00f3 amb els pr\u00e9stecs, lloguers o serveis entre empreses del grup<\/strong>.<\/li>\n
        • No presentar-lo pot costar diners<\/strong>\u00a0(les sancions poden arribar als 20.000 \u20ac).<\/li>\n<\/ul>\n

          Si la seva empresa pertany a un grup, treballa amb socis o familiars, o ha fet operacions entre companyies relacionades,\u00a0consulti’ns el m\u00e9s aviat possible<\/strong>.<\/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.<\/span><\/em><\/h5>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

          Cada novembre torna una cita que molts obliden: la presentaci\u00f3 del model 232. Un tr\u00e0mit senzill que pot evitar sancions i demostrar que la vostra empresa compleix. Operacions entre empreses del mateix grup, pr\u00e9stecs entre socis, vendes a familiars\u2026 Si us sonen, \u00e9s probable que estigueu obligat a presentar-la Es tracta d’una\u00a0 declaraci\u00f3 informativa.\u00a0 No […]<\/p>\n","protected":false},"author":3,"featured_media":13260,"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":[21,16],"tags":[782,783,3211],"class_list":["post-14329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-declaracio-model-232","tag-declaracio-operacions-vinculades","tag-operacions-socis-societats"],"acf":[],"yoast_head":"\nOperacions vinculades: novembre \u00e9s el mes clau per a informar Hisenda | 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\/operacions-vinculades-novembre-es-el-mes-clau-per-a-informar-hisenda\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Operacions vinculades: novembre \u00e9s el mes clau per a informar Hisenda | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Cada novembre torna una cita que molts obliden: la presentaci\u00f3 del model 232. 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