{"id":5038,"date":"2020-11-02T18:02:35","date_gmt":"2020-11-02T16:02:35","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-232-2\/"},"modified":"2020-11-02T18:02:35","modified_gmt":"2020-11-02T16:02:35","slug":"declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-2","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-2\/","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":"<p>L<span style=\"color: #ff0000;\"><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\"><span style=\"color: #ff0000;\">Ordre Ministerial HFP\/816\/2017, de 28 d\u2019agost<\/span><\/a>,<\/em><\/span>\u00a0publicada 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 resumim els aspectes que considerem m\u00e9s importants:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Quan s&#8217;ha de declarar ? <\/strong><\/span>Anualment, en el m\u00e9s seg\u00fcent als deus mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu. Es a dir, <span style=\"color: #0000ff;\">en el mes de novembre<\/span> el cas m\u00e9s habitual de que el per\u00edode impositiu s&#8217;hagu\u00e9s acabat el 31 de desembre de l&#8217;any anterior.<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Qui est\u00e0 obligat a declarar ?<\/strong><\/span><\/p>\n<ul>\n<li>Les societats i els altres entitats que tributin a l\u2019Impost de Societats.<\/li>\n<li>Els contribuents de l\u2019impost sobre la renda de no residents que actu\u00efn mitjan\u00e7ant establiment permanent.<\/li>\n<li>Les entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes constitu\u00efdes a l\u2019estranger que tinguin pres\u00e8ncia a territori espanyol.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Quines operacions es considera que estan vinculades ?<\/span><\/strong><\/p>\n<ul>\n<li>Les operacions en que intervinguin d\u2019una part el declarant i de l\u2019altra:\n<ul>\n<li>Els seus socis o part\u00edcips.<\/li>\n<li>Els seus consellers o administradors. (excepte per que fa a la retribuci\u00f3 per a l\u2019exercici de les seves funcions).<\/li>\n<li>El c\u00f2njuge i altres familiars fins el tercer grau dels seus socis o part\u00edcips, consellers o administradors.<\/li>\n<li>Els consellers o administradors d\u2019una altra entitat, sempre que ambdues entitats pertanyin al mateix grup.<\/li>\n<li>Una altra entitat en la que la primera hi participi com a m\u00ednim en un 25%.<\/li>\n<\/ul>\n<\/li>\n<li>Les operacions en que intervinguin dues entitats:\n<ul>\n<li>Que pertanyin a un mateix grup.<\/li>\n<li>En les que\u00a0els 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>\n<\/ul>\n<\/li>\n<li>Les operacions en que intervingui una entitat resident a territori espanyol i un seu establiment permanent a l\u2019estranger.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Quines operacions s\u2019haur\u00e0 de declarar ?<\/strong><\/span><\/p>\n<ul>\n<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>\n<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>\n<li>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>\n<li>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>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Quines son les operacions espec\u00edfiques ?<\/strong><\/span><\/p>\n<ul>\n<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>\n<li>Operacions de transmissi\u00f3 de negocis.<\/li>\n<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>\n<li>Operacions sobre immobles.<\/li>\n<li>Operacions sobre actius intangibles.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Operacions que no s\u2019haur\u00e0 de declarar:<\/strong><\/span><\/p>\n<ul>\n<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>\n<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>\n<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>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_8.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-2190\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_8.jpg\" alt=\"\" width=\"900\" height=\"600\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Ordre Ministerial HFP\/816\/2017, de 28 d\u2019agost,\u00a0publicada 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 resumim els aspectes que considerem m\u00e9s importants: Quan s&#8217;ha de declarar ? Anualment, en el m\u00e9s seg\u00fcent als deus mesos posteriors [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":765,"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":[782,783,1777],"class_list":["post-5038","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-paradisos-fiscals"],"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\/es\/declaracio-informativa-doperacions-vinculades-i-doperacions-i-situacions-relacionades-amb-paisos-o-territoris-qualificats-de-paradisos-fiscals-model-232-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\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=\"L\u2019Ordre Ministerial HFP\/816\/2017, de 28 d\u2019agost,\u00a0publicada 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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