{"id":4002,"date":"2020-01-07T17:45:19","date_gmt":"2020-01-07T15:45:19","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/obsequis-per-nadal-de-les-empreses-com-tributen-i-que-sha-de-tenir-en-compte\/"},"modified":"2020-01-07T17:45:19","modified_gmt":"2020-01-07T15:45:19","slug":"obsequis-per-nadal-de-les-empreses-com-tributen-i-que-sha-de-tenir-en-compte","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/obsequis-per-nadal-de-les-empreses-com-tributen-i-que-sha-de-tenir-en-compte\/","title":{"rendered":"Obsequis per Nadal de les empreses: com tributen i que s&#8217;ha de tenir en compte."},"content":{"rendered":"<p>Es habitual que amb motiu del Nadal les empreses obsequi\u00efn el seu personal i altres col\u00b7laboradors amb una cistella, un sopar, etc. Resumim a continuaci\u00f3 quin ha de ser el tractament fiscal d&#8217;aquesta despesa en els diferents impostos:<\/p>\n<p><strong><span style=\"color: #ff0000;\">Activitats econ\u00f2miques: Impost sobre societats i IRPF<\/span><\/strong>:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Obsequis al personal<\/span>: Ser\u00e0 una despesa dedu\u00efble quan l&#8217;obsequi al personal vingui establert pel conveni col\u00b7lectiu o formi part dels usos i costums de l&#8217;empresa.<\/li>\n<li><span style=\"color: #0000ff;\">Obsequis a clients o prove\u00efdors. Requisits per que la despesa es pugui deduir<\/span>:\n<ul>\n<li>L&#8217;obsequi haur\u00e0 de ser personalitzat (portar\u00e0 el logo i\/o el nom de l&#8217;empresa).<\/li>\n<li>La despesa estar\u00e0 limitada a l&#8217;1% de l&#8217;import net del volum de negoci del per\u00edode impositiu corresponent.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #0000ff;\">Mostres i demostraci\u00f3 de productes<\/span>: Seran dedu\u00efbles sense l\u00edmit les despeses derivades del lliurament gratu\u00eft de mostres, o els lliuraments relacionats amb els ingressos (per exemple, els obsequis oferts per a aconseguir una visita demostrativa dels productes).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Rendiments del treball: IRPF:\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Treballador<\/span>: Es considera retribuci\u00f3 en esp\u00e8cie pel valor de l&#8217;obsequi.<\/li>\n<li><span style=\"color: #0000ff;\">Empresa<\/span>: Haur\u00e0 de realitzar el corresponent ingr\u00e9s a compte de la referida retribuci\u00f3 en esp\u00e8cie i incloure-la en les declaracions de retencions i a la Seguretat Social.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>IVA<\/strong><\/span>:<\/p>\n<ul>\n<li>L&#8217;IVA d&#8217;aquestes despeses no ser\u00e0 dedu\u00efble, ja que segons la Llei de l&#8217;impost sobre el valor afegit, no podran ser objecte de deducci\u00f3 les quotes suportades dels b\u00e9ns o serveis destinats a clients, assalariats o a terceres persones excloses les mostres gratu\u00eftes i els objectes publicitaris d&#8217;esc\u00e0s valor i els b\u00e9ns destinats exclusivament a ser objecte de lliurament o cessi\u00f3 d&#8217;\u00fas, directament o mitjan\u00e7ant transformaci\u00f3, a t\u00edtol oner\u00f3s, que, en un moment posterior a la seva adquisici\u00f3, es destinessin a atencions a clients, assalariats o terceres persones.<\/li>\n<li>Els regals publicitaris lliurats a clients i prove\u00efdors, a l&#8217;efecte de deducci\u00f3 de l&#8217;IVA, han de portar de manera visible i indeleble el nom de l&#8217;empresa i es consideren d&#8217;esc\u00e0s valor quan el valor del lliurat a un mateix destinatari en un any natural no supera els 200 \u20ac.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_1508784149.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-4028\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_1508784149.jpg\" alt=\"\" width=\"600\" height=\"600\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_1508784149.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_1508784149-300x300.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2020\/01\/shutterstock_1508784149-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a un dels nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, calesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Es habitual que amb motiu del Nadal les empreses obsequi\u00efn el seu personal i altres col\u00b7laboradors amb una cistella, un sopar, etc. Resumim a continuaci\u00f3 quin ha de ser el tractament fiscal d&#8217;aquesta despesa en els diferents impostos: Activitats econ\u00f2miques: Impost sobre societats i IRPF: Obsequis al personal: Ser\u00e0 una despesa dedu\u00efble quan l&#8217;obsequi al [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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