{"id":25785,"date":"2025-04-02T10:26:21","date_gmt":"2025-04-02T08:26:21","guid":{"rendered":"https:\/\/addwill.eu\/?p=25785"},"modified":"2025-04-02T10:26:21","modified_gmt":"2025-04-02T08:26:21","slug":"novetats-del-pla-inspector-2025-en-materia-doperacions-vinculades","status":"publish","type":"post","link":"https:\/\/addwill.eu\/ca\/novetats-del-pla-inspector-2025-en-materia-doperacions-vinculades\/","title":{"rendered":"Novetats del Pla Inspector 2025 en mat\u00e8ria d\u2019operacions vinculades"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">El <strong>Pla Anual de Control Tributari i Duaner de 2025<\/strong> va ser aprovat mitjan\u00e7ant la Resoluci\u00f3 de 27 de febrer de 2025 de la Direcci\u00f3 General de l\u2019Ag\u00e8ncia Estatal d\u2019Administraci\u00f3 Tribut\u00e0ria i publicat al Butllet\u00ed Oficial de l\u2019Estat (BOE) el 17 de mar\u00e7 de 2025.<\/p>\n<p style=\"text-align: justify;\"><strong>El Control Tributari 2025 refor\u00e7a la fiscalitzaci\u00f3 de les operacions vinculades<\/strong>. Enguany, el Pla destaca la intensificaci\u00f3 de les actuacions de comprovaci\u00f3 en aquest \u00e0mbit. Donada la creixent integraci\u00f3 econ\u00f2mica global, l\u2019Administraci\u00f3 l\u2019ha identificat com una de les seves principals prioritats d\u2019inspecci\u00f3.<\/p>\n<p style=\"text-align: justify;\"><strong>Principals \u00e0rees de control el 2025<\/strong><\/p>\n<p style=\"text-align: justify;\">\u2714 Verificaci\u00f3 del compliment d\u2019obligacions d\u2019informaci\u00f3<\/p>\n<p style=\"text-align: justify;\">S\u2019intensificar\u00e0 la revisi\u00f3 de la documentaci\u00f3 sobre preus de transfer\u00e8ncia, prestant especial atenci\u00f3 a la qualitat de la informaci\u00f3 presentada en el model 232.<\/p>\n<p style=\"text-align: justify;\">\u2714 \u00das d\u2019eines avan\u00e7ades d\u2019an\u00e0lisi de riscos<\/p>\n<p style=\"text-align: justify;\">Es refor\u00e7ar\u00e0 l\u2019\u00fas de sistemes automatitzats i la cooperaci\u00f3 internacional per millorar la detecci\u00f3 d\u2019operacions amb alt risc fiscal.<\/p>\n<p style=\"text-align: justify;\">\u2714 \u00c0rees clau sota inspecci\u00f3<\/p>\n<p style=\"text-align: justify;\"><strong>El control es centrar\u00e0 en:<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Reestructuracions empresarials i transmissi\u00f3 d\u2019actius intangibles.<\/li>\n<li>Deducci\u00f3 de partides que puguin reduir artificialment la base imposable.<\/li>\n<li>Societats amb p\u00e8rdues reiterades.<\/li>\n<li>Societats sense activitat real utilitzades amb finalitats fiscals.<\/li>\n<li>Aplicaci\u00f3 indeguda de r\u00e8gims fiscals especials.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>La nostra recomanaci\u00f3<\/strong><\/p>\n<p style=\"text-align: justify;\">Des d\u2019<strong>addwill<\/strong>, recomanem als nostres clients <strong>revisar i actualitzar les seves obligacions en mat\u00e8ria de preus de transfer\u00e8ncia<\/strong> per garantir el compliment normatiu i evitar riscos derivats d\u2019una possible inspecci\u00f3.<\/p>\n<p style=\"text-align: justify;\">Podeu <a href=\"https:\/\/www.boe.es\/buscar\/pdf\/2025\/BOE-A-2025-5323-consolidado.pdf\"><em>descarregar aqu\u00ed<\/em><\/a> el document amb les directrius del Pla Anual de Control Tributari i Duaner 2025.<\/p>\n<p style=\"text-align: justify;\">A <strong>addwill<\/strong>, podem assessorar la vostra empresa en la valoraci\u00f3 de les seves operacions vinculades i en la preparaci\u00f3 de la documentaci\u00f3 legal dins dels terminis corresponents. La nostra experi\u00e8ncia en fiscalitat ens permet oferir l\u2019an\u00e0lisi m\u00e9s adequat a les condicions de la vostra operativa i a les circumst\u00e0ncies del vostre grup.<\/p>\n<p style=\"text-align: justify;\">Per a qualsevol consulta, el nostre equip d\u2019experts fiscals a <strong>addwill<\/strong> est\u00e0 a la vostra disposici\u00f3. Podeu deixar la vostra consulta fent <a href=\"https:\/\/addwill.eu\/ca\/contactar\/\"><em>clic aqu\u00ed<\/em><\/a>; estarem encantats d\u2019ajudar-vos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; El Pla Anual de Control Tributari i Duaner de 2025 va ser aprovat mitjan\u00e7ant la Resoluci\u00f3 de 27 de febrer de 2025 de  [&#8230;]<\/p>\n","protected":false},"author":12,"featured_media":25809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[888],"tags":[],"class_list":["post-25785","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca"],"_links":{"self":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/25785","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/comments?post=25785"}],"version-history":[{"count":1,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/25785\/revisions"}],"predecessor-version":[{"id":25799,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/posts\/25785\/revisions\/25799"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media\/25809"}],"wp:attachment":[{"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/media?parent=25785"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/categories?post=25785"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/addwill.eu\/ca\/wp-json\/wp\/v2\/tags?post=25785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}