ES Modelo 232 Vincul.

Modelo 232 worksheet: related-party and tax-haven operations above the statutory thresholds, grouped by partner and type, as an informative declaration you file at the AEAT.

The AEAT informative *Modelo 232* reports operations with related parties (operaciones vinculadas) and operations with countries or territories considered tax havens. This app records each related party and the operations with it, applies the statutory reporting thresholds, classifies the operations by type and builds the three Modelo 232 information tables as a worksheet you file at the AEAT yourself.

Características principales

Related parties (partes vinculadas)

register each related entity with its NIF, country and the relationship type, and flag tax-haven counterparts.

Operations

record income/expense operations per related party, classified by the 232 operation-type keys and the valuation method.

Statutory thresholds

apply the real reporting rules: report a party when the aggregate per person/type exceeds 250.000 €, the *operaciones específicas* 100.000 € rule, and the 50% of turnover concentration rule; tax-haven operations are always reportable.

Information tables

build Table I (operaciones con personas vinculadas), Table II (operaciones con vinculadas — reducción de rentas art. 23) and Table III (operaciones y situaciones con paraísos fiscales).