{"id":11524,"date":"2021-03-19T12:47:37","date_gmt":"2021-03-19T11:47:37","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=11524"},"modified":"2021-03-19T12:47:37","modified_gmt":"2021-03-19T11:47:37","slug":"circular-aprobada-la-normativa-anti-hibridos-para-evitar-la-elusion-fiscal-en-operaciones-vinculadas","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/circular-aprobada-la-normativa-anti-hibridos-para-evitar-la-elusion-fiscal-en-operaciones-vinculadas\/","title":{"rendered":"CIRCULAR. Aprobada la normativa anti-h\u00edbridos para evitar la elusi\u00f3n fiscal en operaciones vinculadas"},"content":{"rendered":"<p style=\"text-align: right;\"><strong>(Imagen de\u00a0 Oleg Magni para Pexels)<\/strong><\/p>\n<p>El pasado 11 de marzo entr\u00f3 en vigor el RD 4\/2021, lo que supone la transposici\u00f3n al ordenamiento interno de la directiva comunitaria conocida como ATAD 2, que introduce cambios en las leyes del Impuesto sobre Sociedades (LIS) y del Impuesto sobre la Renta de no Residentes (LIRNR). El objetivo de estos cambios no es otro que prevenir la elusi\u00f3n fiscal en todas aquellas operaciones realizadas entre partes vinculadas evitando as\u00ed lo que se conoce como \u201casimetr\u00edas h\u00edbridas\u201d<\/p>\n<p>Para explicar con detalle todos\u00a0 estos cambios hemos preparado una completa circular informativa<\/p>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-0  avia-builder-el-no-sibling '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ojhdgk-cad6b17e20345fd8f880d191dbc20ab9\">\n#top #wrap_all .avia-button.av-ojhdgk-cad6b17e20345fd8f880d191dbc20ab9:hover{\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-ojhdgk-cad6b17e20345fd8f880d191dbc20ab9:hover .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/03\/210318-Circular-normativa-anti-hibridos-CM-rev-1.pdf' class='avia-color-theme-color avia-font-color-theme-color avia-button avia-button-fullwidth av-ojhdgk-cad6b17e20345fd8f880d191dbc20ab9 avia-icon_select-yes-left-icon avia-color-theme-color'   aria-label=\"Nueva normativa antih\u00edbridos. Circular\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Nueva normativa antih\u00edbridos. Circular<\/span><span class='avia_button_background avia-button avia-button-fullwidth avia-color-theme-color-highlight'><\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><b>Carolina Mateo Mar\u00edn<\/b>\u00a0\u00b7 carolina.mateo@pich.bnfix.com<\/p>\n<p>Responsable de Fiscalidad Internacional<\/p>\n<p><b>BNFIX PICH Tax \u00b7 Legal \u00b7 Audit \u00b7\u00a0<\/b><b>Advisory<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En vigor desde el 11 de marzo la normativa espa\u00f1ola anti-h\u00edbridos para evitar la elusi\u00f3n fiscal en operaciones vinculadas <\/p>\n","protected":false},"author":2,"featured_media":11526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[174],"class_list":["post-11524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-fiscal-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11524","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=11524"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11524\/revisions"}],"predecessor-version":[{"id":11535,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/11524\/revisions\/11535"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/11526"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=11524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=11524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=11524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}