Modelo 232 Informative Declarations With Related Parties

During the month of November, the model 232 corresponding to the 2016 fiscal year will have to be presented. That is, the "Informative declaration of RELATED OPERATIONS and operations and situations related to countries or territories qualified as tax havens".

The following related operations must be reported:

  • Those made with the same entity that together exceed 250,000 euros.
  • Those considered "specific" with a joint amount exceeding 100,000 euros (sales of real estate, shares, etc.).
  • It should also include those of the same type and method of valuation made with the same entity whose total amount exceeds 50% of the turnover of the company.

Model 232 must be submitted electronically through the Internet and we will need the following information:

  • CIF/NIF
  • Name of Company or person
  • Type of related operation
  • Amount of operation
  • How it has been valued

RELATED OPERATIONS ARE:

Those operations done between company and partner, between companies with the same partners, between companies that belong to same group of companies or when there is a familiar nature between Administrator or Company.  https://goo.gl/d7SN5k

If you have had any of these related operations in 2016 or have any doubts about the presentation of this model, please contact us to clarify your situation.

Best Regards.

D. Francisco Jose Bravo Villalba

CircularesIGNACIO BRAVO VILLALBAaeat, 232, english