{"id":1060,"date":"2021-02-18T13:00:43","date_gmt":"2021-02-18T13:00:43","guid":{"rendered":"http:\/\/taxreportitl.com\/que-fem\/"},"modified":"2021-04-27T16:24:23","modified_gmt":"2021-04-27T16:24:23","slug":"que-fem","status":"publish","type":"page","link":"http:\/\/taxreportitl.com\/ca\/que-fem\/","title":{"rendered":"Qu\u00e8 fem"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbHero\u00bb _builder_version=\u00bb3.22&#8243; background_color=\u00bb#084666&#8243; use_background_color_gradient=\u00bbon\u00bb background_color_gradient_start=\u00bb#002e4f\u00bb background_color_gradient_end=\u00bbrgba(8,70,102,0.8)\u00bb background_color_gradient_direction=\u00bb170deg\u00bb background_color_gradient_start_position=\u00bb1%\u00bb background_color_gradient_overlays_image=\u00bbon\u00bb background_image=\u00bbhttp:\/\/taxreportitl.com\/wp-content\/uploads\/2021\/2\/Accountant-Image-22.jpg\u00bb custom_padding=\u00bb|||\u00bb][et_pb_row _builder_version=\u00bb3.25&#8243; background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb custom_padding=\u00bb27px|0px|27px|0px|false|false\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb1.8em\u00bb header_font=\u00bbOpen Sans|800|||||||\u00bb header_font_size=\u00bb60px\u00bb header_line_height=\u00bb1.3em\u00bb background_size=\u00bbinitial\u00bb background_position=\u00bbtop_left\u00bb background_repeat=\u00bbrepeat\u00bb background_layout=\u00bbdark\u00bb max_width=\u00bb600px\u00bb custom_margin=\u00bb|||\u00bb custom_margin_tablet=\u00bb|100px||\u00bb custom_margin_phone=\u00bb|30px||\u00bb custom_margin_last_edited=\u00bboff|desktop\u00bb header_font_size_tablet=\u00bb50px\u00bb header_font_size_phone=\u00bb40px\u00bb header_font_size_last_edited=\u00bbon|phone\u00bb header_line_height_tablet=\u00bb\u00bb header_line_height_phone=\u00bb\u00bb header_line_height_last_edited=\u00bbon|desktop\u00bb]<\/p>\n<h1>Serveis<\/h1>\n<p><strong>TAX<span> <\/span><\/strong><strong>REPORT ITL<span> <\/span><\/strong><span> est\u00e0 format per un equip multidisciplinari de professionals especialitzats en l&#8217;elaboraci\u00f3 i emissi\u00f3 d&#8217;informes espec\u00edfics en mat\u00e8ria tribut\u00e0ria:<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbServices\u00bb _builder_version=\u00bb3.22&#8243;][et_pb_row column_structure=\u00bb1_3,1_3,1_3&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb locked=\u00bboff\u00bb][et_pb_column type=\u00bb1_3&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb]<\/p>\n<ul>\n<li>Informes sobre operacions vinculades.<\/li>\n<li>Informes de preus de transfer\u00e8ncia.<\/li>\n<li>Due Diligence<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb1_3&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb locked=\u00bboff\u00bb]<\/p>\n<ul>\n<li>Procediments en via econ\u00f2mic-administrativa i en via contenciosa administrativa<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00bb1_3&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb locked=\u00bboff\u00bb]<\/p>\n<ul>\n<li>Informes espec\u00edfics en mat\u00e8ria tribut\u00e0ria.<\/li>\n<li>Altres informes.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbTestimonials\u00bb _builder_version=\u00bb3.22&#8243;][et_pb_row column_structure=\u00bb1_4,3_4&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb0|0px|27px|0px|false|false\u00bb locked=\u00bboff\u00bb][et_pb_column type=\u00bb1_4&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_image src=\u00bbhttp:\/\/taxreportitl.com\/wp-content\/uploads\/2021\/2\/quote.png\u00bb align=\u00bbcenter\u00bb align_tablet=\u00bbcenter\u00bb align_phone=\u00bb\u00bb align_last_edited=\u00bbon|desktop\u00bb _builder_version=\u00bb3.23&#8243; background_color=\u00bb#12eaa6&#8243; custom_padding=\u00bb40px|20px|40px|20px|true|true\u00bb][\/et_pb_image][\/et_pb_column][et_pb_column type=\u00bb3_4&#8243; _builder_version=\u00bb3.25&#8243; custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb text_line_height=\u00bb2em\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbMontserrat|800|||||||\u00bb header_2_font_size=\u00bb30px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bb||||||||\u00bb header_4_font=\u00bb||||||||\u00bb max_width=\u00bb600px\u00bb max_width_tablet=\u00bb700px\u00bb max_width_phone=\u00bb700px\u00bb max_width_last_edited=\u00bboff|desktop\u00bb custom_margin=\u00bb|||\u00bb custom_margin_tablet=\u00bb|0px||\u00bb custom_margin_phone=\u00bb|0px||\u00bb custom_margin_last_edited=\u00bboff|desktop\u00bb custom_padding=\u00bb30px||30px||true|false\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb20px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb border_color_all=\u00bb#12eaa6&#8243; border_width_top=\u00bb2px\u00bb]<\/p>\n<p>L&#8217;objectiu de<strong><span> <\/span>TAX REPORT ITL<span> <\/span><\/strong>\u00e9s proporcionar l\u2019assessorament i prestar la col\u00b7laboraci\u00f3 necess\u00e0ria per tal d&#8217;aconseguir el compliment de les obligacions tribut\u00e0ries en les diferents mat\u00e8ries especificades anteriorment.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb text_line_height=\u00bb2em\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbMontserrat|800|||||||\u00bb header_2_font_size=\u00bb30px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bb||||||||\u00bb header_4_font=\u00bb||||||||\u00bb max_width=\u00bb600px\u00bb max_width_tablet=\u00bb700px\u00bb max_width_phone=\u00bb700px\u00bb max_width_last_edited=\u00bboff|desktop\u00bb custom_margin=\u00bb|||\u00bb custom_margin_tablet=\u00bb|0px||\u00bb custom_margin_phone=\u00bb|0px||\u00bb custom_margin_last_edited=\u00bboff|desktop\u00bb custom_padding=\u00bb30px||30px||true|false\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb20px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb border_color_all=\u00bb#12eaa6&#8243; border_width_top=\u00bb2px\u00bb]<\/p>\n<p>Des de l&#8217;any 2009, i despr\u00e9s de l&#8217;entrada en vigor de la normativa reguladora de \u00aboperacions vinculades i preus de transfer\u00e8ncia\u00bb, el nostre treball s&#8217;ha centrat principalment en aquesta mat\u00e8ria, col\u00b7laborant amb diferents grups empresarials en l&#8217;elaboraci\u00f3 de la documentaci\u00f3 exigida per la vigent Llei 27\/2014 de la Llei impost sobre societats (article 18) i el seu Reglament.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb3.27.4&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb text_line_height=\u00bb2em\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbMontserrat|800|||||||\u00bb header_2_font_size=\u00bb30px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bb||||||||\u00bb header_4_font=\u00bb||||||||\u00bb max_width=\u00bb600px\u00bb max_width_tablet=\u00bb700px\u00bb max_width_phone=\u00bb700px\u00bb max_width_last_edited=\u00bboff|desktop\u00bb custom_margin=\u00bb|||\u00bb custom_margin_tablet=\u00bb|0px||\u00bb custom_margin_phone=\u00bb|0px||\u00bb custom_margin_last_edited=\u00bboff|desktop\u00bb custom_padding=\u00bb30px||30px||true|false\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb20px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb border_color_all=\u00bb#12eaa6&#8243; border_width_top=\u00bb2px\u00bb]<\/p>\n<p><span>Des de l&#8217;entrada en vigor de la Llei 36\/2006, de 29 de novembre, de mesures de prevenci\u00f3 de l&#8217;evasi\u00f3 fiscal, i amb efectes des del 12\/12\/2006, les societats mercantils estan obligades a valorar totes les transaccions entre parts vinculades al<\/span><span>valor de mercat<\/span><span>. Per tant, a partir d&#8217;aquesta data, qualsevol empresa o grup d&#8217;empreses ha de poder establir el valor de mercat de totes les operacions realitzades entre parts vinculades en cada per\u00edode impositiu.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.4.8&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb text_line_height=\u00bb2em\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbMontserrat|800|||||||\u00bb header_2_font_size=\u00bb30px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bb||||||||\u00bb header_4_font=\u00bb||||||||\u00bb max_width=\u00bb600px\u00bb max_width_tablet=\u00bb700px\u00bb max_width_phone=\u00bb700px\u00bb max_width_last_edited=\u00bboff|desktop\u00bb custom_margin=\u00bb|||\u00bb custom_margin_tablet=\u00bb|0px||\u00bb custom_margin_phone=\u00bb|0px||\u00bb custom_margin_last_edited=\u00bboff|desktop\u00bb custom_padding=\u00bb30px||30px||true|false\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb20px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb border_color_all=\u00bb#12eaa6&#8243; border_width_top=\u00bb2px\u00bb]<\/p>\n<p><span>La exig\u00e8ncia de la documentaci\u00f3 requerida s&#8217;ha moderat al llarg dels anys fins a la publicaci\u00f3 de la Llei 27\/2014 i el seu reglament (RD la 634\/2015) que regula el marc normatiu vigent, i que estableix que la documentaci\u00f3 ha d&#8217;estar a disposici\u00f3 de l&#8217;Administraci\u00f3 tribut\u00e0ria en finalitzar el per\u00edode voluntari de presentaci\u00f3 o liquidaci\u00f3, que, per exemple, per a entitats amb exercicis que coincideixin amb l&#8217;any natural, la data de refer\u00e8ncia es la del 25 de juliol de l&#8217;any seg\u00fcent.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.4.8&#8243; text_font=\u00bb||||||||\u00bb text_font_size=\u00bb16px\u00bb text_line_height=\u00bb2em\u00bb ul_font=\u00bb||||||||\u00bb ul_line_height=\u00bb2.5em\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbMontserrat|800|||||||\u00bb header_2_font_size=\u00bb30px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bb||||||||\u00bb header_4_font=\u00bb||||||||\u00bb max_width=\u00bb600px\u00bb max_width_tablet=\u00bb700px\u00bb max_width_phone=\u00bb700px\u00bb max_width_last_edited=\u00bboff|desktop\u00bb custom_margin=\u00bb|||\u00bb custom_margin_tablet=\u00bb|0px||\u00bb custom_margin_phone=\u00bb|0px||\u00bb custom_margin_last_edited=\u00bboff|desktop\u00bb custom_padding=\u00bb30px||30px||true|false\u00bb header_2_font_size_tablet=\u00bb30px\u00bb header_2_font_size_phone=\u00bb20px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb border_color_all=\u00bb#12eaa6&#8243; border_width_top=\u00bb2px\u00bb]<\/p>\n<p><span><\/span><\/p>\n<p><span>El nostre treball es centra a facilitar el compliment de les obligacions en aquest \u00e0mbit per evitar que, com a conseq\u00fc\u00e8ncia de la seva falta, els grups empresarials tant nacionals com internacionals, amb els quals col\u00b7laborem siguin sotmesos a procediments sancionadores fiscals que, en aquest cas i sent espec\u00edfics, tenen importants conseq\u00fc\u00e8ncies econ\u00f2miques Per fer-ho:<br \/><\/span><\/p>\n<p><span>1) Analitzem i assessorem al client sobre les operacions que realitza dins del grup d&#8217;empreses vinculades.<\/span><\/p>\n<p><span>2) <\/span><span style=\"font-size: 16px;\">Col\u00b7laborem en la fixaci\u00f3 de la <\/span><strong style=\"font-size: 16px;\">pol\u00edtica de preus de transfer\u00e8ncia<\/strong><span style=\"font-size: 16px;\"> dels grups empresarials<\/span><\/p>\n<p><span>3) Documentem i confeccionem ,si escau, <strong>el MASTER FILE<\/strong> y els <strong>SPECIFIC FILE<\/strong> de les diferents empreses del grup.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.4.8&#8243;][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.4.8&#8243;][et_pb_text _builder_version=\u00bb4.4.8&#8243;]<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; use_custom_gutter=\u00bbon\u00bb gutter_width=\u00bb1&#8243; specialty=\u00bbon\u00bb background_color_1=\u00bb#4e7c97&#8243; bg_img_1=\u00bbhttp:\/\/taxreportitl.com\/wp-content\/uploads\/2021\/2\/Accountant-Image-39.png\u00bb padding_top_bottom_link_1=\u00bbtrue\u00bb padding_left_right_link_1=\u00bbtrue\u00bb use_background_color_gradient_1=\u00bboff\u00bb background_color_gradient_start_1=\u00bb#f6f8fa\u00bb background_color_gradient_end_1=\u00bb#00324e\u00bb background_color_gradient_end_position_1=\u00bb70%\u00bb padding_top_1=\u00bb80px\u00bb padding_right_1=\u00bb6%\u00bb padding_bottom_1=\u00bb80px\u00bb padding_left_1=\u00bb6%\u00bb padding_left_2=\u00bb30px\u00bb padding_2_tablet=\u00bb|||0px\u00bb padding_2_phone=\u00bb\u00bb padding_2_last_edited=\u00bbon|desktop\u00bb admin_label=\u00bbContact\u00bb module_class=\u00bb et_pb_specialty_fullwidth\u00bb _builder_version=\u00bb3.22&#8243; 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