{"id":34755,"date":"2022-08-02T08:00:37","date_gmt":"2022-08-02T06:00:37","guid":{"rendered":"https:\/\/www.escura.com\/?p=34755"},"modified":"2023-02-17T11:07:54","modified_gmt":"2023-02-17T10:07:54","slug":"operaciones-vinculadas-documento-normalizado","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/operaciones-vinculadas-documento-normalizado\/","title":{"rendered":"Operaciones vinculadas: Documento normalizado"},"content":{"rendered":"<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=\"1920\" height=\"625\" alt=\"Documento normalizado\" title=\"Circular escura\" src=\"http:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1.png\" class=\"img-responsive wp-image-34761\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/MEDIDA-IMAGEN-CIRCULARES-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/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 style=\"text-align: right;\"><a href=\"http:\/\/www.escura.com\/wp-content\/uploads\/2022\/07\/68-22-\u00bfDebo-pagar-suplemento-por-mi-equipaje-de-mano-en-un-vuelo.pdf\">Consulte el pdf<\/a><\/p>\n<\/div><div class=\"fusion-text fusion-text-2\"><h1>Operaciones vinculadas: Documento normalizado<\/h1>\n<p>La normativa sobre operaciones vinculadas establece que las sociedades que han realizado operaciones vinculadas y superan el importe de 250.000\u20ac en el mismo ejercicio y misma entidad vinculada tiene que mantener a disposici\u00f3n de la Agencia Estatal de Administraci\u00f3n Tributaria la documentaci\u00f3n espec\u00edfica, conocida como Informe de Precios de Transferencia, para justificar y demostrar que las operaciones realizadas con entidades vinculadas est\u00e1n valoradas a precio de mercado y no tienen un trato distinto por el mero hecho de ser vinculadas.<\/p>\n<p>En el caso de las entidades de reducida dimensi\u00f3n, tienen la posibilidad de cumplir las obligaciones de documentaci\u00f3n de precios de transferencia de una manera m\u00e1s sencilla sin la necesidad de confeccionar informes: la presentaci\u00f3n del documento normalizado (modelo FOV). La presentaci\u00f3n del documento normalizado se realiza previamente a la presentaci\u00f3n del Impuesto sobre Sociedades.<\/p>\n<p>Las empresas que pueden presentar el modelo FOV son las empresas consideradas de reducida dimensi\u00f3n por el art\u00edculo 101 de la Ley del Impuesto sobre Sociedades, es decir, el importe neto de la cifra de negocios debe ser inferior a 10 millones de euros. Adem\u00e1s, la cifra de negocios del conjunto de entidades pertenecientes al grupo tambi\u00e9n tiene que ser inferior a 10 millones de euros.<\/p>\n<p>Este modelo informa de las operaciones vinculadas que el contribuyente ha realizado durante el ejercicio fiscal, reduciendo las obligaciones de documentaci\u00f3n. Con la presentaci\u00f3n del documento normalizado se cumplen las obligaciones de documentar estas operaciones establecidas en el art\u00edculo 18 de la Ley del Impuesto sobre Sociedades y se evitan las sanciones derivadas por la falta de documentaci\u00f3n.<\/p>\n<p>Desde <strong>ESCURA<\/strong> ofrecemos asesoramiento en este \u00e1mbito.<\/p>\n<\/div><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: left;\">\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 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-4\"><p style=\"text-align: center;\"><strong>Encuentra m\u00e1s informaci\u00f3n sobre Precios de 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