{"id":4589,"date":"2024-05-15T00:00:00","date_gmt":"2024-05-15T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/operaciones-intragrupo\/"},"modified":"2024-05-15T00:00:00","modified_gmt":"2024-05-15T00:00:00","slug":"operaciones-intragrupo","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/operaciones-intragrupo\/","title":{"rendered":"Operaciones intragrupo"},"content":{"rendered":"<p>Las operaciones entre empresas de un mismo grupo se consideran operaciones vinculadas. Ello implica que deben valorarse a precios de mercado mediante alguno de los m\u00e9todos de valoraci\u00f3n existentes.<\/p>\n<p>Si Hacienda detecta que no se han valorado as\u00ed, regularizar\u00e1 la situaci\u00f3n y realizar\u00e1 dos tipos de ajustes:<\/p>\n<ul>\n<li><i>Ajuste primario<\/i>. En primer lugar, modificar\u00e1 las declaraciones de los implicados en la operaci\u00f3n \u2013tanto al alza como a la baja\u2013 y les har\u00e1 tributar como si la transacci\u00f3n se hubiese valorado a precios de mercado.<\/li>\n<\/ul>\n<ul>\n<li><i>Ajuste secundario<\/i>. Adem\u00e1s, efectuar\u00e1 un segundo ajuste para que la diferencia de precios existente (respecto al valor de mercado) tribute seg\u00fan su naturaleza econ\u00f3mica.<\/li>\n<\/ul>\n<p>En estos casos, los costes fiscales de las empresas pueden verse incrementados. No obstante, cumpliendo ciertos requisitos y actuando antes de que\u00a0Hacienda emita la liquidaci\u00f3n derivada del procedimiento, es posible tomar medidas para reducir dichos costes.<\/p>\n<p>\u00a0<\/p>\n<p> Si su empresa realiza operaciones con otras empresas del grupo, cons\u00faltenos; le ayudaremos a valorarlas correctamente. Asimismo, si Hacienda comprueba alguna operaci\u00f3n intragrupo realizada por su empresa en el pasado, le asesoraremos sobre c\u00f3mo actuar para minimizar los riesgos fiscales.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las operaciones entre empresas de un mismo grupo se consideran operaciones vinculadas. Ello implica que deben valorarse a precios de mercado mediante alguno de los m&eacute;todos de valoraci&oacute;n existentes. Si Hacienda detecta que no se han valorado as&iacute;, regularizar&aacute; la situaci&oacute;n y realizar&aacute; dos tipos de ajustes: Ajuste primario. En primer lugar, modificar&aacute; las declaraciones [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4590,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-4589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Operaciones intragrupo | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/operaciones-intragrupo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Operaciones intragrupo | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Las operaciones entre empresas de un mismo grupo se consideran operaciones vinculadas. Ello implica que deben valorarse a precios de mercado mediante alguno de los m&eacute;todos de valoraci&oacute;n existentes. Si Hacienda detecta que no se han valorado as&iacute;, regularizar&aacute; la situaci&oacute;n y realizar&aacute; dos tipos de ajustes: Ajuste primario. 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