{"id":9028002,"date":"2019-11-04T09:57:44","date_gmt":"2019-11-04T08:57:44","guid":{"rendered":"http:\/\/gremicat.es\/?p=13694"},"modified":"2019-11-04T09:57:44","modified_gmt":"2019-11-04T08:57:44","slug":"model-232-declaracio-informativa-operacions-vinculades","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/model-232-declaracio-informativa-operacions-vinculades\/","title":{"rendered":"Presentaci\u00f3 del model 232 de &#8220;Declaraci\u00f3 informativa d&#8217;operacions vinculades\u0094"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 22px;\">Durant el mes vinent de novembre, recordi que les empreses l&#8217;exercici de les quals coincideix amb l&#8217;any natural han de presentar el model 232 <\/span><\/span><\/p>\n<p>\u00a0[texto_central]<\/p>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\">Assabenti&#8217;s del que ha d&#8217;estar incl\u00f2s en la \u0093Declaraci\u00f3 informativa d&#8217;operacions vinculades\u0094..<\/h2>\n<p>Durant el mes vinent de novembre, recordi que les empreses l&#8217;exercici de les quals coincideix amb l&#8217;any natural<strong> han de presentar el model 232 &#8220;Declaraci\u00f3 informativa d&#8217;operacions vinculades i d&#8217;operacions i situacions relacionades amb pa\u00efsos o territoris qualificats com a paradisos fiscals&#8221;<\/strong> corresponent a l&#8217;exercici 2018. Les empreses l&#8217;exercici social de les quals no coincideix amb l&#8217;any natural han de presentar-lo en el mes seg\u00fcent als deu mesos posteriors al tancament de l&#8217;exercici.<\/p>\n<p><strong>En aquest model s&#8217;ha d&#8217;informar de les seg\u00fcents operacions vinculades:<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u0095 Les realitzades amb una mateixa entitat que en conjunt superin els 250.000 euros.<\/p>\n<p style=\"padding-left: 30px;\">\u0095 Las considerades \u0093espec\u00edfiques\u0094 amb un import conjunt superior a 100.000 euros (vendes d&#8217;immobles, participacions, etc.).<\/p>\n<p style=\"padding-left: 30px;\">\u0095 I les operacions del mateix tipus i m\u00e8tode de valoraci\u00f3, sigui com sigui el seu import, si en conjunt excedeixen del 50% de la xifra de negocis.<\/p>\n<p>D&#8217;altra banda, tamb\u00e9 ha d&#8217;incloure&#8217;s:<\/p>\n<p style=\"padding-left: 30px;\">\u0095 El <strong>detall de les operacions<\/strong> realitzades amb paradisos fiscals.<\/p>\n<p style=\"padding-left: 30px;\">\u0095 El<strong> detall de les cessions<\/strong> d&#8217;intangibles a entitats vinculades que gaudeixin de la reducci\u00f3 del 60%.<\/p>\n<p>Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/gremicat.es\/ca\/assesoria-fiscal-i-comptable\/\" target=\"_blank\" rel=\"noopener\">Assessoria fiscal<\/a><\/p>\n<div id=\"gtx-trans\" style=\"position: absolute; left: -14px; top: 163px;\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Durant el mes vinent de novembre, recordi que les empreses l&#8217;exercici de les quals coincideix amb l&#8217;any natural han de <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028003,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9028002","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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