{"id":7358,"date":"2015-08-21T11:22:29","date_gmt":"2015-08-21T09:22:29","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/atencio-societats\/"},"modified":"2015-08-21T11:22:29","modified_gmt":"2015-08-21T09:22:29","slug":"atencio-societats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/atencio-societats\/","title":{"rendered":"&#8220;Atenci\u00f3, societats !!!&#8221;"},"content":{"rendered":"<p>En el BOE de l&#8217;11 de juliol de 2015 s&#8217;ha publicat el <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"http:\/\/www.boe.es\/boe\/dias\/2015\/07\/11\/pdfs\/BOE-A-2015-7771.pdf\">Reial decret 634\/2015, de 10 de julio<\/a>l<\/em><\/span>, que va entrar en vigor el seg\u00fcent dia 12, pel qual s&#8217;aprova el nou Reglament de l&#8217;impost sobre societats adaptat a la Llei 27\/2014 de l&#8217;impost. Aprofitem la ocasi\u00f3 per informar-vos tant de les novetats m\u00e9s importants introdu\u00efdes per aquella norma com d&#8217;altres q\u00fcestions rellevants que afecten a les societats o als seus administradors.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #3366ff; text-decoration: underline;\">1.- Documentaci\u00f3 d&#8217;operacions vinculades:<\/span><\/strong><\/span> Les PIMES (Empreses que ocupin menys de 50 treballadors que facturin fins a 10.000.000 euros), en els per\u00edodes iniciats a partir del dia 1.1.2015 ser\u00e0 suficient que complimentin un model normalitzat i no caldr\u00e0 que aportin els valors comparables\u00a0 per justificar els valors que hagin aplicat. No hauran d&#8217;informar les operacions realitzades amb la mateixa persona o entitat vinculada, sempre que l&#8217;import de la contraprestaci\u00f3 del conjunt d&#8217;operacions no superi els 250.000 euros.<\/p>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #3366ff; text-decoration: underline;\">2.- Documentaci\u00f3 d&#8217;operacions amb persones o entitats no vinculades residents en paradisos fiscals<\/span><\/strong><\/span>: A partir del dia 1.1.2015 s&#8217;haur\u00e0 de documentar totes les operacions realitzades amb persones o entitats no vinculades residents en paradisos fiscals,\u00a0 incl\u00f2s les realitzades amb la mateixa persona o entitat l&#8217;import conjunt de la qual no superi els 250.000 euros.<\/p>\n<p>\u2022 S&#8217;exceptuen d&#8217;aquesta obligaci\u00f3 les transaccions dutes a terme amb entitats que compleixin els dos requisits seg\u00fcents: a) que resideixin en un Estat membre de la Uni\u00f3 Europea o en Estats integrants de l&#8217;Espai Econ\u00f2mic Europeu amb els quals existeixi un efectiu intercanvi d&#8217;informaci\u00f3 en mat\u00e8ria tribut\u00e0ria; i b) que el contribuent acrediti que les operacions responen a motius econ\u00f2mics v\u00e0lids i que aquestes persones o entitats realitzen activitats econ\u00f2miques.<\/p>\n<p><strong><span style=\"text-decoration: underline;\"><span style=\"color: #3366ff; text-decoration: underline;\">3.- Retencions fiscals<\/span><\/span><\/strong>:<\/p>\n<ul>\n<li>Tipus general des del 1.1.2015 fins el 11.7.2015: 20%.<\/li>\n<li>Tipus general des del 12.7.2015 al 31.12.2015; 19,5%.<\/li>\n<li>Tipus general a partir del 1.1.2016: 19%<\/li>\n<li>Rendiments procedents de la cessi\u00f3 del dret a l&#8217;explotaci\u00f3 de la imatge o del consentiment o autoritzaci\u00f3 per a la seva utilitzaci\u00f3. Tipus per tot el 2015: 24%.<\/li>\n<li>Premis de loteries i apostes que, per la seva quantia, estiguessin subjectes i no exempts del gravamen especial de determinades loteries i apostes. Tipus per tot el 2015: 20%.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #3366ff; text-decoration: underline;\">\u00a04.- Remuneraci\u00f3 dels administradors de les societats<\/span><\/strong><\/span>: La remuneraci\u00f3 dels administradors socials ha estat una q\u00fcesti\u00f3 molt controvertida en els darrers anys. Finalment la nova llei 27\/2014 de l&#8217;Impost de societats va clarificar bastant aquesta q\u00fcesti\u00f3. Us adjuntem la nostra <span style=\"color: #ff0000;\"><em><a style=\"color: #ff0000;\" href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2015\/08\/20.08.2015.-Remuneracio-administradors-socials.pdf\">circular 20.08.2015<\/a><\/em><\/span> sobre la mat\u00e8ria (hi podeu accedir clicant aquest enlla\u00e7). En resum, la situaci\u00f3 es ara la seg\u00fcent:<\/p>\n<ul>\n<li>Si els estatuts no diuen el contrari, els c\u00e0rrecs d&#8217;administraci\u00f3 de les societats es consideraran gratu\u00efts i en el cas que se&#8217;ls vulgui retribuir caldr\u00e0 modificar els estatuts. Cas contrari Hisenda podria considerar que la retribuci\u00f3 als administradors es una liberalitat i no admetre que la societat es dedueix-hi la despesa.<\/li>\n<li>En cas que els administradors a la vegada treballin per la societat, be sigui en funcions d&#8217;alta direcci\u00f3 o altres de car\u00e0cter laboral, la societat els hi podr\u00e0 retribuir aquestes funcions i deduir-se la despesa (amb independ\u00e8ncia del que diguin els estatuts pel que fa a la retribuci\u00f3 dels administradors) per\u00f2 caldr\u00e0 poder-ho justificar (contracte laboral, n\u00f2mines &#8230;).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-642\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia.jpg\" alt=\"fiscalcomptable6\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/fiscalcomptable6_35545602-Copia-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/p>\n<h3><span style=\"color: #3366ff;\">Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a carlesvilanova@rm-assessor.cat.<\/span><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el BOE de l&#8217;11 de juliol de 2015 s&#8217;ha publicat el Reial decret 634\/2015, de 10 de juliol, que va entrar en vigor el seg\u00fcent dia 12, pel qual s&#8217;aprova el nou Reglament de l&#8217;impost sobre societats adaptat a la Llei 27\/2014 de l&#8217;impost. Aprofitem la ocasi\u00f3 per informar-vos tant de les novetats m\u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":804,"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":[41,16],"tags":[229,230,98],"class_list":["post-7358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destacats","category-fiscal-i-comptable","tag-nova-llei-societats","tag-operacions-vinculades-societats","tag-remuneracio-administradors-socials"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>&quot;Atenci\u00f3, societats !!!&quot; | 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\/atencio-societats\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"&quot;Atenci\u00f3, societats !!!&quot; | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"En el BOE de l&#8217;11 de juliol de 2015 s&#8217;ha publicat el Reial decret 634\/2015, de 10 de juliol, que va entrar en vigor el seg\u00fcent dia 12, pel qual s&#8217;aprova el nou Reglament de l&#8217;impost sobre societats adaptat a la Llei 27\/2014 de l&#8217;impost. 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