{"id":7529,"date":"2017-11-07T14:23:26","date_gmt":"2017-11-07T12:23:26","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/operacions-vinculades-obligacio-de-declarar-les\/"},"modified":"2017-11-07T14:23:26","modified_gmt":"2017-11-07T12:23:26","slug":"operacions-vinculades-obligacio-de-declarar-les","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/operacions-vinculades-obligacio-de-declarar-les\/","title":{"rendered":"\u00abOperacions vinculades. Obligaci\u00f3 de declarar-les\u00bb"},"content":{"rendered":"<p>En el BOE del passat dia 30 d&#8217;agost es va publicar l&#8217;<a href=\"http:\/\/www.boe.es\/boe\/dias\/2017\/08\/30\/pdfs\/BOE-A-2017-10042.pdf\"><span style=\"color: #ff0000;\"><em>Ordre Ministerial HFP\/816\/2017<\/em><\/span><\/a>, que obliga a presentar una declaraci\u00f3 informativa, model 232, en cas que determinats contribuents efectu\u00efn certes operacions en que les parts tinguin algun tipus de vinculaci\u00f3 entre elles o estiguin relacionades amb paradisos fiscals. Resumim tot seguit els aspectes que considerem m\u00e9s rellevants:<\/p>\n<p><span style=\"color: #3366ff;\"><strong>CONTRIBUENTS OBLIGATS<\/strong><\/span>:<\/p>\n<ul>\n<li>Contribuents de l&#8217;Impost de societats. Per tant, no hi estan obligats els contribuents per IRPF.<\/li>\n<li>Contribuents de l&#8217;Impost sobre la renda de no residents que actu\u00efn mitjan\u00e7ant establiment permanent.<\/li>\n<li>Entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes constitu\u00efdes a l&#8217;estranger amb pres\u00e8ncia a territori espanyol.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #3366ff;\">CONSIDERACI\u00d3 D&#8217;ENTITAT O PERSONES VINCULADES<\/span><\/strong>:<\/p>\n<ul>\n<li>Una entitat i els seus socis o part\u00edcips.<\/li>\n<li>Una entitat i els seus consellers o administradors, excepte all\u00f2 que es refereix a la retribuci\u00f3 per l\u2019exercici de les seves funcions.<\/li>\n<li>Una entitat i els conjugues o persones unides per relacions de parentiu, en l\u00ednia directa o col\u00b7lateral, per consanguinitat o afinitat fins a tercer grau, dels socis o part\u00edcips, consellers o administradors.<\/li>\n<li>Dues entitat que pertanyin a un mateix grup.<\/li>\n<li>Una entitat i els consellers o administradors d\u2019altra entitat, sempre que ambdues entitats pertanyin al mateix grup.<\/li>\n<li>Una entitat i una altra entitat participada per la primera indirectament com a m\u00ednim en un 25% del capital social o dels fons propis.<\/li>\n<li>Dues entitats a les que els mateixos socis, part\u00edcips o els seus c\u00f2njuges, o persones unides per relaci\u00f3 de parentesc, en l\u00ednia directa o col\u00b7lateral, per consanguinitat o afinitat fins a tercer grau, participin, directa o indirectament, amb un m\u00ednim del 25% del capital social o dels fons propis.<\/li>\n<li>Una entitat resident a territori espanyol i els seus establiments permanents a l\u2019estranger.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #3366ff;\">OPERACIONS QUE S&#8217;HA DE DECLARAR:<\/span><\/strong><\/p>\n<ul>\n<li>Operacions realitzades <u>amb la mateixa persona o entitat vinculada<\/u> quan l\u2019import de la contraprestaci\u00f3 del <u>conjunt d\u2019operacions en el per\u00edode impositiu<\/u> superi els <strong>250<\/strong>.<strong>000,00\u20ac<\/strong> i d\u2019acord amb el valor de mercat.<\/li>\n<li>Operacions <u>espec\u00edfiques<\/u>, sempre que l\u2019import <u>conjunt de cada una d\u2019aquest tipus d\u2019operacions en el per\u00edode impositiu<\/u> superi els <strong>100.000,00\u20ac<\/strong>.<\/li>\n<li>Amb independ\u00e8ncia del seu import, tamb\u00e9 s&#8217;haur\u00e0 de declarar les seg\u00fcents operacions:\n<ul>\n<li>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 <strong>superior al 50%<\/strong> de la xifra de negocis de l\u2019entitat.<\/li>\n<li>Quan el contribuent <u>realitzi operacions o tingui valors en pa\u00efsos o territoris qualificats reglament\u00e0riament com a paradisos fiscals<\/u><strong>.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><span style=\"color: #3366ff;\">OPERACIONS QUE TENEN LA CONDICI\u00d3 D&#8217;OPERACIONS ESPEC\u00cdFIQUES:<\/span><\/strong><\/p>\n<ul>\n<li>Les realitzades amb contribuents de l\u2019IRPF, en el desenvolupament d\u2019una activitat econ\u00f2mica, que resulti d\u2019aplicaci\u00f3 el m\u00e8tode d\u2019estimaci\u00f3 objectiva (m\u00f2duls), per entitats en que els contribuents de l&#8217;IRPF o els seu c\u00f2njuges, ascendents o descendents, de forma individual o conjuntament entre tots ells, tinguin una participaci\u00f3 igual o superior al 25% del capital social o fons propis.<\/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>Les operacions sobre immobles.<\/li>\n<li>Les operacions sobre actius intangibles.<\/li>\n<\/ul>\n<p><span style=\"color: #3366ff;\"><strong>OPERACIONS QUE NO S&#8217;HA 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><strong><span style=\"color: #3366ff;\">TERMINI DE PRESENTACI\u00d3<\/span><\/strong>:<\/p>\n<ul>\n<li>La declaraci\u00f3 model 232 s\u2019ha de presentar <em>al mes seg\u00fcent als deu mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu<\/em>. Per tant, per a exercicis fiscals que finalitzin a 31 de desembre de cada any, el per\u00edode de presentaci\u00f3 ser\u00e0 durant <u>el mes de novembre de l\u2019any seg\u00fcent a l\u2019exercici tancat<\/u>.<\/li>\n<li>De forma transit\u00f2ria, per als exercicis iniciats al 2016 i que finalitzin amb anterioritat a 31 de desembre de 2016, e<strong>l termini de presentaci\u00f3 ser\u00e0 el mes de novembre de 2017.<\/strong><\/li>\n<\/ul>\n<p><span style=\"color: #3366ff;\"><strong>FORMA DE PRESENTACI\u00d3<\/strong><\/span>: La declaraci\u00f3 model 232 s\u2019haur\u00e0 de presentar obligat\u00f2riament per via telem\u00e0tica.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2188\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_6-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p><em><strong><span style=\"color: #3366ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o por correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rm-assessors.cat, mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat<\/span> <\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE del passat dia 30 d&#8217;agost es va publicar l&#8217;Ordre Ministerial HFP\/816\/2017, que obliga a presentar una declaraci\u00f3 informativa, model 232, en cas que determinats contribuents efectu\u00efn certes operacions en que les parts tinguin algun tipus de vinculaci\u00f3 entre elles o estiguin relacionades amb paradisos fiscals. Resumim tot seguit els aspectes que considerem [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3315,"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":[21,41,16],"tags":[782,783,784],"class_list":["post-7529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-declaracio-model-232","tag-declaracio-operacions-vinculades","tag-societats-operacions-vinculades"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Operacions vinculades. 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