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Declaration 232: Declaration of Linked Operations

In force of the HFP/816/2017 order, companies that carry out operations with linked persons or entities have the obligation to

In force of the HFP/816/2017 order, companies that carry out operations with linked persons or entities have the obligation to inform about them by presenting the 232 Informative Model of the AEAT.

WHO ARE OBLIGED TO PRESENT MODEL 232?

  • Taxpayers of the Corporation Tax and the Income Tax of non -residents who act through permanent establishment.
  • Entities under regime of attribution of income constituted abroad with presence in Spanish territory.

WHAT LINKED OPERATIONS THAT MUST BE DECLARED?

  • Operations with the same person or linked entity that exceeds 250,000 euros .
  • Specific operations that exceed the 100,000 euros . lia>
  • Operations of the same nature and method used when the amount of the set is greater than the 50% of the business figure of the entity.
  • By income as a consequence of the assignment of certain intangibles to linked persons or entities.
  • Values ​​and operations linked to fiscal paradises.
    It should clarify that linked operations are all those economic content operations that carry out among them the entities or natural persons with linking. For operations accrued last year, the deadline for submitting statements will end on November 30 .

    Verum Management informs you about all the news of the financial market. For any consultancy, our technical team is at your disposal at info@verumasesores.com

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