Nuevo Modelo 232 Operaciones vinculadas socios y empresa
Apreciado cliente,
A continuación les presentamos de forma resumida el nuevo modelo 232 de Información de operaciones con personas o entidades vinculadas.
Los contribuyentes del Impuesto sobre Sociedades y del Impuesto sobre la renta de no residentes deben presentar antes de 30 de noviembre, el modelo 232 informando del total de operaciones que hayan realizado en 2016 con sociedades vinculadas, siempre que hayan realizado un global de sus operaciones habituales que superen los 250.000.-€, sin incluir IVA, y si se superan 100.000.-€ durante el ejercicio si son con personas Físicas vinculadas que tributen por módulos, si son de transmisión de inmuebles y operaciones de intangibles o de transmisión de negocios, participaciones o valores.
También deben presentar este modelo las sociedades que facturen a una sociedad vinculada, más del 50% del total de ingresos por su actividad de la sociedad. (Ejemplo una sociedad que alquila la nave a una sociedad de los mismos socios o personas vinculadas aunque sea por 80.000.-€ al año y esta sociedad tenga solo de ingresos 140.000.- que incluyen los citados 80.000.-€)
En GAFIC hemos contactado con todos nuestros clientes que estaban afectados por operaciones vinculadas, si cree que debe confeccionar el modelo 232, rogamos nos lo comunique durante el mes de noviembre de cada año.
Quedamos a su disposición para cualquier duda que nos desee plantear,
GAFIC, SLP
Su asesoría Fiscal, Contable y Laboral
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