{"id":112813,"date":"2025-10-31T12:02:41","date_gmt":"2025-10-31T11:02:41","guid":{"rendered":"https:\/\/www.escura.com\/?p=112813"},"modified":"2025-10-31T12:02:41","modified_gmt":"2025-10-31T11:02:41","slug":"modelo-232-presentacion-en-noviembre-2","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/modelo-232-presentacion-en-noviembre-2\/","title":{"rendered":"Modelo 232 &#8211; Presentaci\u00f3n en noviembre"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2000\" height=\"600\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"circular escura\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8.png\" class=\"img-responsive wp-image-38772\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8-200x60.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8-400x120.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8-600x180.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8-800x240.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8-1200x360.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-8.png 2000w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 2000px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/10\/109-Modelo-232-\u2013-Presentacion-en-noviembre-Declaracion-informativa-de-operaciones-vinculadas.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1 class=\"jet-listing-dynamic-field__content\">Modelo 232 &#8211; Presentaci\u00f3n en noviembre (Declaraci\u00f3n informativa de operaciones vinculadas)<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>Escura les recuerda mediante el presente flash informativo de la obligaci\u00f3n de presentaci\u00f3n del <strong>Modelo 232, Declaraci\u00f3n Informativa de Operaciones Vinculadas y de operaciones y situaciones relacionadas con pa\u00edses o territorios calificados como para\u00edsos fiscales<\/strong>.<\/p>\n<p>Esta obligaci\u00f3n fue establecida mediante la Orden HFP\/816\/2017, de 28 de agosto publicado en el BOE en fecha 30 de agosto de 2017.<\/p>\n<p>El plazo de presentaci\u00f3n se debe realizar en el mes siguiente a los 10 meses posteriores a la conclusi\u00f3n del periodo impositivo al que se refiere la informaci\u00f3n a suministrar.<\/p>\n<p><strong><u>Para aquellas empresas con ejercicio coincidente con el a\u00f1o natural, el plazo de presentaci\u00f3n finaliza el pr\u00f3ximo 30 de noviembre de 2025 para informar de las transacciones del ejercicio 2024. <\/u><\/strong><\/p>\n<p>Est\u00e1n obligados a presentar el modelo 232 los contribuyentes del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no residentes que act\u00faen mediante establecimiento permanente, as\u00ed como las entidades en r\u00e9gimen de atribuci\u00f3n de rentas constituidas en el extranjero con presencia en territorio espa\u00f1ol, que realicen las siguientes operaciones:<\/p>\n<ul>\n<li><strong> Operaciones realizadas con la misma persona o entidad vinculada<\/strong>, siempre que el importe de la contraprestaci\u00f3n del conjunto de operaciones en el periodo impositivo supere los 250.000\u20ac, de acuerdo con el valor de mercado.<\/li>\n<li>Las <strong>operaciones espec\u00edficas<\/strong>, siempre que el importe conjunto de cada uno de este tipo de operaciones en el periodo impositivo supere los 100.000\u20ac<\/li>\n<\/ul>\n<p>En el modelo 232 deber\u00e1n declararse aquellas operaciones del mismo tipo que a su vez utilicen el mismo m\u00e9todo de valoraci\u00f3n, siempre que el importe del conjunto de dichas operaciones en el per\u00edodo impositivo sea superior al 50% de la cifra de negocios de la entidad.<\/p>\n<p>trav\u00e9s del siguiente <a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Procedimiento_ayuda\/GI43\/Instrucciones_Modelo_232.pdf\">enlace<\/a> se puede consultar las instrucciones de cumplimentaci\u00f3n del Modelo.<\/p>\n<p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start 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