{"id":9026410,"date":"2017-11-09T10:12:12","date_gmt":"2017-11-09T09:12:12","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=10422"},"modified":"2017-11-09T10:12:12","modified_gmt":"2017-11-09T09:12:12","slug":"nou-model-232-de-declaracio-informativa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/nou-model-232-de-declaracio-informativa\/","title":{"rendered":"Nou model 232 de declaraci\u00f3 informativa"},"content":{"rendered":"

S’ha publicat en el Butllet\u00ed Oficial de l’Estat l’Ordre HFP\/816\/2017, de 28 d’agost, per la qual s’aprova el nou model 232 de declaraci\u00f3 informativa d’operacions vinculades i d’operacions i situacions relacionades amb pa\u00efsos o territoris considerats com a paradisos fiscals.<\/p>\n

[texto_central]<\/p>\n

Fins a aquest any la informaci\u00f3 d’operacions vinculades i relacions amb paradisos fiscals venia declarant-se en l’Impost de societats, a partir d’ara es far\u00e0 per separat, la qual cosa significa m\u00e9s detall en la informaci\u00f3 i m\u00e9s control, a m\u00e9s d’un extra de temps a dedicar pels professionals que realitzen aquestes declaracions.<\/p>\n

Termini de presentaci\u00f3:<\/strong><\/p>\n

Aquest model 232 t\u00e9 el seg\u00fcent termini de presentaci\u00f3: el mes seg\u00fcent als deu mesos posteriors a la finalitzaci\u00f3 del per\u00edode impositiu al que es refereixi la informaci\u00f3 a subministrar. No obstant aix\u00f2, per als per\u00edodes impositius iniciats en 2016 i que finalitzin abans del 31 de desembre de 2016, el termini de presentaci\u00f3 ser\u00e0 de l’1 al 30 de novembre seg\u00fcents a la finalitzaci\u00f3 del per\u00edode impositiu al que es refereixi la informaci\u00f3 a subministrar, \u00e9s a dir, en la majoria dels casos estem parlant del mes de novembre de 2017.<\/p>\n

Qui est\u00e0 obligat a presentar aquesta declaraci\u00f3 del model 232?:<\/strong><\/p>\n

Estaran obligats a presentar aquesta declaraci\u00f3 del model 232, exclusivament en format electr\u00f2nic, aquells contribuents de l’Impost de societats i de l’Impost sobre la renda de no residents que actu\u00efn mitjan\u00e7ant establiment permanent, que realitzin les seg\u00fcents operacions amb persones o entitats vinculades en els termes previstos en l’article 18.2 de la Llei de l’Impost de societats.<\/p>\n

1. Conjunt d’Operacions que superin 250.000 euros (valor de mercat), realitzades amb la mateixa entitat. <\/em><\/p>\n

2. Operacions espec\u00edfiques que superin els 100.000 euros en el per\u00edode impositiu.<\/em><\/p>\n

Independentment del valor de les operacions tamb\u00e9 s’ha de presentar aquesta declaraci\u00f3 si:<\/p>\n

1. Si, respecte d’aquelles operacions del mateix tipus que al seu torn utilitzin el mateix m\u00e8tode de valoraci\u00f3, l’import del conjunt d’aquestes operacions supera el 50% de la xifra de negocis de l’entitat. <\/em><\/p>\n

2. Si, l’empresa est\u00e0 aplicant la reducci\u00f3 de les rendes procedents de determinats actius intangibles, prevista en l’article 23 de la Llei de l’Impost de societats, perqu\u00e8 obt\u00e9 rendes com a conseq\u00fc\u00e8ncia de la cessi\u00f3 de determinats intangibles a persones o entitats vinculades.<\/em><\/p>\n

3. Si, realitzem operacions amb pa\u00efsos o territoris qualificats com a paradisos fiscals.<\/em><\/p>\n

Quan no estem obligats a presentar aquest model 232?:<\/strong><\/p>\n

No obstant aix\u00f2, no estan obligades a presentar aquesta informaci\u00f3, les empreses que realitzin les seg\u00fcents operacions:<\/p>\n

1. Les que siguin realitzades entre entitats que integrin un mateix grup de consolidaci\u00f3 fiscal, sense perjudici del previst en l’article 65.2 de la Llei de l’Impost de societats.<\/em><\/p>\n

2. Les operacions realitzades amb els seus membres per les agrupacions d’inter\u00e8s econ\u00f2mic.<\/em><\/p>\n

3. Les operacions realitzades en l’\u00e0mbit d’ofertes p\u00fabliques de venda o d’ofertes p\u00fabliques d’adquisici\u00f3 de valors.<\/em><\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria\u00a0fiscal<\/span><\/a>.<\/p>\n

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

S’ha publicat en el Butllet\u00ed Oficial de l’Estat l’Ordre HFP\/816\/2017, de 28 d’agost, per la qual s’aprova el nou model …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9026411,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9026410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nNou model 232 de declaraci\u00f3 informativa - gremicat<\/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.gremicat.es\/ca\/nou-model-232-de-declaracio-informativa\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nou model 232 de declaraci\u00f3 informativa - 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