{"id":14408,"date":"2025-12-16T13:06:25","date_gmt":"2025-12-16T12:06:25","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14408"},"modified":"2025-12-16T13:06:25","modified_gmt":"2025-12-16T12:06:25","slug":"aprofiti-lincentiu-fiscal-de-la-llibertat-damortitzacio-en-la-seva-empresa","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/aprofiti-lincentiu-fiscal-de-la-llibertat-damortitzacio-en-la-seva-empresa\/","title":{"rendered":"Aprofiti l’incentiu fiscal de la llibertat d’amortitzaci\u00f3 en la seva empresa"},"content":{"rendered":"
Es permet amortitzar determinats bens i, per tant deduir-los com a despesa, \u00a0sense necessitat d’ajustar-se a algun dels m\u00e8todes d’amortitzaci\u00f3 prevists per la normativa fiscal.<\/span><\/h5>\n
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La llibertat d’amortitzaci\u00f3 permet que l’empresa decideixi lliurement en cada exercici les dotacions a l’amortitzaci\u00f3 que tindran la consideraci\u00f3 de fiscalment dedu\u00efbles, en els casos seg\u00fcents en que es permet:<\/p>\n

Adquisici\u00f3 d’elements d’esc\u00e0s valor<\/h3>\n
    \n
  • Han de ser elements nous de l’immobilitzat material.<\/li>\n
  • El preu d’adquisici\u00f3 unitari dels mateixos no ha d’excedir de 300\u20ac, amb el l\u00edmit de 25.000\u20ac en l’exercici.<\/li>\n<\/ul>\n

    Empreses de redu\u00efda dimensi\u00f3 amb activitat econ\u00f2mica (ingressos ordinaris de menys de 10.000.000 \u20ac)<\/h3>\n
      \n
    • S’ha de tractar d’elements nous de l’immobilitzat material o de les inversions immobili\u00e0ries, afectes a activitats econ\u00f2miques.<\/li>\n
    • Sempre que, durant els 24 mesos seg\u00fcents a la data de l’inici del per\u00edode impositiu en qu\u00e8 els b\u00e9ns adquirits entrin en funcionament, la plantilla mitjana total de la companyia s’incrementi respecte de la plantilla mitjana dels 12 mesos anteriors, i aquest increment es mantingui durant un per\u00edode addicional d’altres 24 mesos.<\/li>\n
    • La quantia de la inversi\u00f3 que podr\u00e0 beneficiar-se del r\u00e8gim de llibertat d’amortitzaci\u00f3 ser\u00e0 la que resulti de multiplicar la xifra de 120.000 euros pel referit increment calculat amb dos decimals<\/li>\n<\/ul>\n<\/div>\n
      \n

      Altres sup\u00f2sits de llibertat d’amortitzaci\u00f3<\/h3>\n
        \n
      • Societats an\u00f2nimes laborals i societats limitades laborals<\/strong>: Podran amortitzar els elements de l’immobilitzat material, intangible i inversions immobili\u00e0ries afectes a la realitzaci\u00f3 de les seves activitats, adquirits durant els 5 primers anys.<\/li>\n
      • Bens i despeses destinats a recerca i desenvolupament (R+D)<\/strong>:\n
          \n
        • L’adquisici\u00f3 de l’immobilitzat material i intangible, exclosos edificis (els edificis\u00a0 afectes s’amortitzen linealment en 10 anys).<\/li>\n
        • Les altres despeses de Recerca i desenvolupament (R+D) activats com a immobilitzat intangible.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          A tenir en compte<\/h3>\n
            \n
          • Es tindr\u00e0 en compte sempre l’amortitzaci\u00f3 comptabilitzada com a amortitzaci\u00f3 fiscal m\u00ednima. No \u00e9s possible, per tant, en virtut d’una llibertat d’amortitzaci\u00f3, amortitzar fiscalment menys que l’amortitzaci\u00f3 m\u00ednima.<\/li>\n
          • Si ha transm\u00e8s amb p\u00e8rdua algun element patrimonial que mai va amortitzar, la despesa comptable que correspongui a l’amortitzaci\u00f3 m\u00ednima dels \u00faltims quatre anys ser\u00e0 fiscalment dedu\u00efble, sempre que no es produeixi perjudici econ\u00f2mic per a la Hisenda P\u00fablica.<\/span><\/li>\n
          • Encara que sembli que a una entitat en p\u00e8rdues no li conv\u00e9 amortitzar acceleradament, aix\u00f2 pot ser interessant dins del grup fiscal si les majors p\u00e8rdues per aplicar la llibertat d’amortitzaci\u00f3 s’utilitzen per a compensar bases positives d’altres societats del grup.<\/span><\/li>\n
          • Recordi que la llibertat d’amortitzaci\u00f3 \u00e9s una opci\u00f3 i nom\u00e9s pot exercitar-se en el termini reglamentari de presentaci\u00f3 de la declaraci\u00f3. De manera que, si un subjecte passiu decideix en la declaraci\u00f3 d’un exercici no acollir a “la llibertat d’amortitzaci\u00f3” determinats b\u00e9ns i\/o drets, posteriorment ja no podr\u00e0 mudar aquesta opci\u00f3 respecte d’aquest exercici. Per\u00f2 aix\u00f2 no li impedir\u00e0 poder gaudir del benefici en els exercicis seg\u00fcents, encara que la llibertat d’amortitzaci\u00f3 aconsegueixi als mateixos b\u00e9ns i \/o drets.<\/li>\n<\/ul>\n<\/div>\n

            \"\"<\/p>\n

            Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h5>\n","protected":false},"excerpt":{"rendered":"

            Es permet amortitzar determinats bens i, per tant deduir-los com a despesa, \u00a0sense necessitat d’ajustar-se a algun dels m\u00e8todes d’amortitzaci\u00f3 prevists per la normativa fiscal. La llibertat d’amortitzaci\u00f3 permet que l’empresa decideixi lliurement en cada exercici les dotacions a l’amortitzaci\u00f3 que tindran la consideraci\u00f3 de fiscalment dedu\u00efbles, en els casos seg\u00fcents en que es permet: […]<\/p>\n","protected":false},"author":3,"featured_media":13822,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[3246,2866,3245],"class_list":["post-14408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-bens-escas-valor","tag-empreses-reduida-dimensio","tag-llibertat-damortitzacio"],"acf":[],"yoast_head":"\nAprofiti l'incentiu fiscal de la llibertat d'amortitzaci\u00f3 en la seva empresa | RM 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.rm-assessors.cat\/en\/aprofiti-lincentiu-fiscal-de-la-llibertat-damortitzacio-en-la-seva-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Aprofiti l'incentiu fiscal de la llibertat d'amortitzaci\u00f3 en la seva empresa | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Es permet amortitzar determinats bens i, per tant deduir-los com a despesa, \u00a0sense necessitat d’ajustar-se a algun dels m\u00e8todes d’amortitzaci\u00f3 prevists per la normativa fiscal. 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