{"id":6909,"date":"2022-11-19T14:04:51","date_gmt":"2022-11-19T13:04:51","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/"},"modified":"2023-04-24T10:30:03","modified_gmt":"2023-04-24T08:30:03","slug":"com-es-comptabilitzen-les-despeses-d-exercicis-anteriors","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/","title":{"rendered":"Com es comptabilitzen les despeses d&#8217;exercicis anteriors?"},"content":{"rendered":"<p>\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer.<\/p>\n<hr \/>\n<p>Ja sigui perqu\u00e8 la factura mai ens va arribar, perqu\u00e8 es va traspaperar, perqu\u00e8 es va deixar per a m\u00e9s tard l&#8217;anotaci\u00f3 i es va oblidar o per qualsevol altre motiu, no \u00e9s estrany que una vegada tancat l&#8217;exercici apareguin despeses o p\u00e8rdues que no es van arribar a comptabilitzar en el seu moment i ens assaltin els dubtes de com procedir per al seu registre comptable i la seva possible deducci\u00f3.<\/p>\n<p>En general, no hi ha impediment perqu\u00e8 la seva empresa comptabilitzi i es dedueixi una despesa en un exercici posterior a aquell al qual correspongui. Normalment, Hisenda acceptar\u00e0 la deducci\u00f3 en l&#8217;exercici de comptabilitzaci\u00f3 (encara que es tracti d&#8217;una partida d&#8217;un exercici anterior), i nom\u00e9s en casos excepcionals posar\u00e0 objeccions.<\/p>\n<p><span style=\"color: #cd0f0f;\"><strong>Excepcions:<\/strong><\/span><\/p>\n<ul>\n<li>Hisenda no li permetr\u00e0 comptabilitzar i deduir ara una despesa que correspongui a un exercici ja prescrit.<\/li>\n<li>Tampoc li permetr\u00e0 deduir una amortitzaci\u00f3 si l&#8217;actiu en q\u00fcesti\u00f3 ja ha traspassat la seva vida \u00fatil m\u00e0xima.<\/li>\n<li>Tamb\u00e9 regularitzar\u00e0 la situaci\u00f3 si amb la comptabilitzaci\u00f3 tardana la seva empresa ha aconseguit compensar unes p\u00e8rdues que, si hagu\u00e9s actuat correctament, no podria haver compensat.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #cd0f0f;\">Canvis de criteris comptables:<\/span>\u00a0<\/strong><\/p>\n<p>Els canvis de criteris comptables s&#8217;apliquen de manera retroactiva considerant el nou criteri com si aquest s&#8217;hagu\u00e9s aplicat sempre. En aquest cas, s&#8217;ha de realitzar un ajust fiscal pels anys anteriors.<\/p>\n<p><span style=\"color: #cd0f0f;\"><strong>Errors comptables:\u00a0<\/strong><\/span><\/p>\n<p>Quan es tracta d&#8217;un error comptable, i la despesa es va comptabilitzar en un moment anterior o l&#8217;ingr\u00e9s en un moment posterior a la meritaci\u00f3, s&#8217;ha de regularitzar la situaci\u00f3 mitjan\u00e7ant una\u00a0 declaraci\u00f3 complement\u00e0ria. Quan la despesa es comptabilitza en un moment posterior o l&#8217;ingr\u00e9s en un moment anterior a meritaci\u00f3, es pot deixar com est\u00e0, tret que existeixi perjudici econ\u00f2mic per a la hisenda p\u00fablica.<\/p>\n<p>Si en tancar els comptes de la seva empresa observa que en anys anteriors va deixar de comptabilitzar alguna despesa, pot computar-la ara en la seva comptabilitat en els seg\u00fcents termes:<\/p>\n<ul>\n<li>No ha de comptabilitzar-la en el compte de p\u00e8rdues i guanys. En tractar-se d&#8217;una partida procedent d&#8217;un exercici anterior, l&#8217;ha de carregar directament contra el compte de reserves.<\/li>\n<li>Pot deduir la despesa en el seu impost sobre societats mitjan\u00e7ant un ajust extracomptable negatiu. Aix\u00f2 s\u00ed, asseguri&#8217;s que aquesta despesa compleix els requisits per a ser considerada fiscalment dedu\u00efble, i que no han passat m\u00e9s de quatre anys des de l&#8217;exercici en el qual s&#8217;hagu\u00e9s hagut d&#8217;imputar.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/02\/shutterstock_317787332.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3266\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/02\/shutterstock_317787332.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer. Ja sigui perqu\u00e8 la factura mai ens va arribar, perqu\u00e8 es va traspaperar, perqu\u00e8 es va deixar per a m\u00e9s tard l&#8217;anotaci\u00f3 i es va oblidar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1470,"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 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":[21,41],"tags":[2350,2351,2352],"class_list":["post-6909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-com-comptabiltzar-despeses","tag-comptabilitat-fiscal-enderrerida","tag-despeses-exercicis-anteriors"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com es comptabilitzen les despeses d&#039;exercicis anteriors? | 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\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com es comptabilitzen les despeses d&#039;exercicis anteriors? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer. Ja sigui perqu\u00e8 la factura mai ens va arribar, perqu\u00e8 es va traspaperar, perqu\u00e8 es va deixar per a m\u00e9s tard l&#8217;anotaci\u00f3 i es va oblidar [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/\" \/>\n<meta property=\"og:site_name\" content=\"RM Assessors\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/rmassessors\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-19T13:04:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-24T08:30:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/04-Resolucion-de-Escritorio.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1619\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"neorg_US\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:site\" content=\"@RMAssessors\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"neorg_US\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/\"},\"author\":{\"name\":\"neorg_US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\"},\"headline\":\"Com es comptabilitzen les despeses d&#8217;exercicis anteriors?\",\"datePublished\":\"2022-11-19T13:04:51+00:00\",\"dateModified\":\"2023-04-24T08:30:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/\"},\"wordCount\":472,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2016\\\/04\\\/04-Resolucion-de-Escritorio.jpg\",\"keywords\":[\"com comptabiltzar despeses\",\"comptabilitat fiscal enderrerida\",\"despeses exercicis anteriors\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/\",\"name\":\"Com es comptabilitzen les despeses d'exercicis anteriors? | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2016\\\/04\\\/04-Resolucion-de-Escritorio.jpg\",\"datePublished\":\"2022-11-19T13:04:51+00:00\",\"dateModified\":\"2023-04-24T08:30:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2016\\\/04\\\/04-Resolucion-de-Escritorio.jpg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2016\\\/04\\\/04-Resolucion-de-Escritorio.jpg\",\"width\":1619,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Com es comptabilitzen les despeses d&#8217;exercicis anteriors?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/en\\\/#\\\/schema\\\/person\\\/6319b8c64073cb2218768aa069a0e944\",\"name\":\"neorg_US\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g\",\"caption\":\"neorg_US\"},\"sameAs\":[\"https:\\\/\\\/www.rm-assessors.cat\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Com es comptabilitzen les despeses d'exercicis anteriors? | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/","og_locale":"en_US","og_type":"article","og_title":"Com es comptabilitzen les despeses d'exercicis anteriors? | RM Assessors","og_description":"\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer. Ja sigui perqu\u00e8 la factura mai ens va arribar, perqu\u00e8 es va traspaperar, perqu\u00e8 es va deixar per a m\u00e9s tard l&#8217;anotaci\u00f3 i es va oblidar [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2022-11-19T13:04:51+00:00","article_modified_time":"2023-04-24T08:30:03+00:00","og_image":[{"width":1619,"height":1080,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/04-Resolucion-de-Escritorio.jpg","type":"image\/jpeg"}],"author":"neorg_US","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Written by":"neorg_US","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/"},"author":{"name":"neorg_US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944"},"headline":"Com es comptabilitzen les despeses d&#8217;exercicis anteriors?","datePublished":"2022-11-19T13:04:51+00:00","dateModified":"2023-04-24T08:30:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/"},"wordCount":472,"commentCount":0,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/04-Resolucion-de-Escritorio.jpg","keywords":["com comptabiltzar despeses","comptabilitat fiscal enderrerida","despeses exercicis anteriors"],"articleSection":["Butllet\u00ed mensual","Destacats"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/","url":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/","name":"Com es comptabilitzen les despeses d'exercicis anteriors? | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/04-Resolucion-de-Escritorio.jpg","datePublished":"2022-11-19T13:04:51+00:00","dateModified":"2023-04-24T08:30:03+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/04-Resolucion-de-Escritorio.jpg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2016\/04\/04-Resolucion-de-Escritorio.jpg","width":1619,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/en\/com-es-comptabilitzen-les-despeses-d-exercicis-anteriors\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/en\/"},{"@type":"ListItem","position":2,"name":"Com es comptabilitzen les despeses d&#8217;exercicis anteriors?"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/en\/#website","url":"https:\/\/www.rm-assessors.cat\/en\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/en\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/en\/#\/schema\/person\/6319b8c64073cb2218768aa069a0e944","name":"neorg_US","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b63926e9b9d0dcf698d6148e42ad55d32fd25573ca6e03571bddf984706f7428?s=96&d=mm&r=g","caption":"neorg_US"},"sameAs":["https:\/\/www.rm-assessors.cat"]}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=6909"}],"version-history":[{"count":1,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6909\/revisions"}],"predecessor-version":[{"id":7724,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6909\/revisions\/7724"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/1470"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=6909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=6909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=6909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}