{"id":7550,"date":"2017-12-28T20:40:09","date_gmt":"2017-12-28T18:40:09","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/les-empreses-podran-deduir-la-despesa-en-cistelles-i-altres-regals-tipics-del-nadal\/"},"modified":"2017-12-28T20:40:09","modified_gmt":"2017-12-28T18:40:09","slug":"les-empreses-podran-deduir-la-despesa-en-cistelles-i-altres-regals-tipics-del-nadal","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/les-empreses-podran-deduir-la-despesa-en-cistelles-i-altres-regals-tipics-del-nadal\/","title":{"rendered":"Les empreses podran deduir la despesa en cistelles i altres regals t\u00edpics del Nadal ?"},"content":{"rendered":"<p>En aquesta \u00e8poca de l&#8217;any moltes empreses i aut\u00f2noms, si el seu pressupost els ho permet, tenen un detall nadalenc amb els seus empleats, directius, prove\u00efdors i clients, com s\u00f3n les cistelles i t\u00edpics regals de Nadal, i sorgeixen les preguntes: Com tributen les cistelles de Nadal regalades a empleats i clients? \u00c9s despesa dedu\u00efble en l&#8217;impost de societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal? <span style=\"color: #ff0000;\">Opinem el seg\u00fcent<\/span>:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Obsequis de les empreses al seu al personal:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #3366ff;\"> Impost sobre societats<strong>:<\/strong><\/span>\n<ul>\n<li>Son dedu\u00efbles les despeses que, d&#8217;acord amb els usos i costums, s&#8217;efectu\u00efn amb el personal de l&#8217;empresa. Per tant, entenem que la despesa SI que seria dedu\u00efble sempre que no exced\u00eds del que seria normal segons aquells usos i costums (es a dir, que la despesa es repeteix-hi en el temps).<\/li>\n<li>Per contra, no es poden deduir els obsequis ocasionals tota vegada que la llei de l&#8217;impost determina que les quantitats invertides en donatius o liberalitats NO tenen la consideraci\u00f3 de despesa dedu\u00efble fiscalment.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #3366ff;\">Impost sobre la renda de les persones f\u00edsiques (IRPF):<\/span>\n<ul>\n<li>Els obsequis nadalencs que l&#8217;empresa faci al seus empleats tenen la consideraci\u00f3 de retribuci\u00f3 es esp\u00e8cie i la seva valoraci\u00f3 s\u2019haur\u00e0 d&#8217;incloure entre els rendiments en esp\u00e8cies satisfetes tant a les declaracions trimestrals (model 111) com en l&#8217;anual (model 190).<\/li>\n<li>A m\u00e9s, despr\u00e9s dels canvis de cotitzaci\u00f3 introdu\u00efts el 2014, l&#8217;import de la cistella de nadal s\u2019ha d&#8217;incloure a la base de cotitzaci\u00f3 a la Seguretat Social.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>Obsequis de les empreses a clients, col\u00b7laboradors i prove\u00efdors<\/strong><\/span>:<\/p>\n<ul>\n<li><span style=\"color: #3366ff;\">Impostos sobre societats i IRPF:<\/span>\n<ul>\n<li>En la mesura en qu\u00e8 es tracti de despeses per relacions p\u00fabliques amb clients SI que seran fiscalment dedu\u00efbles.<\/li>\n<li>En la factura d&#8217;adquisici\u00f3 dels obsequis hi haur\u00e0 de constar que es tracta d&#8217;un regal personalitzat. Per tant, haur\u00e0 de dur el logo i\/o el nom de l&#8217;empresa. .<\/li>\n<li>Des de l&#8217;1 de gener de 2015, la deducci\u00f3 per despeses a clients o prove\u00efdors est\u00e0 limitada a l\u20191% de l&#8217;import net de la xifra de negoci del per\u00edode impositiu corresponent.<\/li>\n<li>Seguiran sent 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 aconseguir una visita demostrativa dels productes.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #ff0000;\"><strong>IVA:<\/strong><\/span><\/p>\n<ul>\n<li>L&#8217;IVA 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 <strong>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<\/strong>, 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, <u>han de portar de forma visible i indeleble el nom de l&#8217;empresa<\/u> 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\u202f\u20ac.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/administracions4_6224511-Copia.jpg\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-617\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/administracions4_6224511-Copia-300x148.jpg\" alt=\"\" width=\"300\" height=\"148\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/administracions4_6224511-Copia-300x148.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/administracions4_6224511-Copia.jpg 658w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p><span style=\"color: #3366ff;\"><em><strong>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 972 426 082 o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors fiscals: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong> <\/em><\/span><\/p>\n<p><em>\u00a0<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En aquesta \u00e8poca de l&#8217;any moltes empreses i aut\u00f2noms, si el seu pressupost els ho permet, tenen un detall nadalenc amb els seus empleats, directius, prove\u00efdors i clients, com s\u00f3n les cistelles i t\u00edpics regals de Nadal, i sorgeixen les preguntes: Com tributen les cistelles de Nadal regalades a empleats i clients? \u00c9s despesa dedu\u00efble [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":753,"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":[21,41,16],"tags":[842,843,844],"class_list":["post-7550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-fiscalitat-reglas-nadal","tag-impostos-obsequis-regals","tag-tributacio-regals-nadal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les empreses podran deduir la despesa en cistelles i altres regals t\u00edpics del Nadal ? 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