ES Modelo 232 Vincul.
Hoja de trabajo del Modelo 232: operaciones con personas vinculadas y con paraísos fiscales por encima de los umbrales legales, agrupadas por parte y tipo, como declaración informativa que presenta en la AEAT.
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).
CSV export
export each table in the 232 field order for review.
Capturas de pantalla
Derivar Operaciones De F
Modelo 232
Exportar Modelo 232
Tipos De Operacin 232
Partes Vinculadas
Especificaciones
- Compatible: Odoo 18.0 / 19.0 / 20.0
- Licencia: OPL-1
- Idiomas: Español, Inglés
- Autor: Pokutsoft
- Dependencias: account, mail
- Soporte: support@pokutsoft.com
Important correction
Two figures on this worksheet have changed. The statutory thresholds now follow Orden HFP/816/2017: the 250.000 € test is measured per related party over every operation type (art. 2.1.a), the 100.000 € test per party and type for operaciones específicas only (art. 2.1.b), and the 50 % concentration test is strictly greater-than per type and valuation method (art. 2.3). Refund amounts are no longer taken in absolute value, so a party whose refunds exceed its invoices no longer appears as a positive Ingreso. Declarations prepared before this version should be recomputed.
Update date: 2026-09-19
User guides (PDF)
Related modules
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ES IVA Caja 303
Régimen Especial del Criterio de Caja (RECC): el IVA se devenga con el cobro/pago y con el límite del 31 de diciembre, con hoja de trabajo del 303 ajustada y libro registro de IVA de caja.
ES IVA Cross-Check
Reconcile the Spanish VAT family (303 vs 390 vs 347 vs 349 vs ledgers) before filing and flag mismatches in a discrepancy worksheet.