{"id":2240,"date":"2015-10-01T11:27:40","date_gmt":"2015-10-01T11:27:40","guid":{"rendered":"https:\/\/www.escura.com\/blog-escura\/?p=2240"},"modified":"2015-10-01T11:27:40","modified_gmt":"2015-10-01T11:27:40","slug":"operaciones-vinculadas-consulta-vinculante-v1787-12","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/operaciones-vinculadas-consulta-vinculante-v1787-12\/","title":{"rendered":"Contrato de p\u00f3liza de cr\u00e9dito"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2015\/05\/jubilacion.jpg\"><img decoding=\"async\" class=\"size-full wp-image-1707 alignleft\" src=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2015\/05\/jubilacion.jpg\" alt=\"jubilacion\" width=\"150\" height=\"150\" \/><\/a>Consulta vinculante <u><b>V1787-12,<\/b><\/u> de 14 de septiembre, sobre contrato de p\u00f3liza de cr\u00e9dito.<\/p>\n<p style=\"text-align: justify;\">\u00bfCu\u00e1ndo se encuentra exceptuada de la obligaci\u00f3n documental el contrato de una p\u00f3liza de cr\u00e9dito con una sociedad vinculada?<\/p>\n<p style=\"text-align: justify;\">La sociedad se encontrar\u00e1 eximida de dicha obligaci\u00f3n en la medida en que el valor de mercado de la contraprestaci\u00f3n pactada, esto es, <u><b>el valor de mercado de los intereses correspondientes a dicha operaci\u00f3n<\/b><\/u>, correspondiente a la totalidad de las operaciones realizadas, <b>no supere los 250.000\u20ac.<\/b><\/p>\n<p style=\"text-align: justify;\">Para mayores informaciones, clique aqu\u00ed: <a href=\"https:\/\/www.escura.com\/archivos\/pdf\/consulta-vinculante-V1787-2012.pdf\">leer consulta vinculante<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consulta vinculante V1787-12, de 14 de septiembre, sobre contrato de p\u00f3liza de cr\u00e9dito. \u00bfCu\u00e1ndo se encuentra exceptuada de la obligaci\u00f3n documental el contrato de una p\u00f3liza de cr\u00e9dito con una sociedad vinculada? La sociedad se encontrar\u00e1 eximida de dicha obligaci\u00f3n en la medida en que el valor de mercado de la contraprestaci\u00f3n pactada, esto es, el valor de mercado de los intereses correspondientes a dicha operaci\u00f3n, correspondiente a la totalidad de las  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"class_list":["post-2240","post","type-post","status-publish","format-standard","hentry","category-precios-de-transferencia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Escura. 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