{"id":12779,"date":"2024-07-10T12:49:13","date_gmt":"2024-07-10T10:49:13","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=12779"},"modified":"2024-07-10T13:19:25","modified_gmt":"2024-07-10T11:19:25","slug":"incentius-fiscals-per-a-empreses-de-reduida-dimensio-pimes","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/incentius-fiscals-per-a-empreses-de-reduida-dimensio-pimes\/","title":{"rendered":"Incentius fiscals a l&#8217;Impost de societats per a empreses de redu\u00efda dimensi\u00f3 (pimes)"},"content":{"rendered":"<h5>Les empreses de redu\u00efda dimensi\u00f3, aquelles l&#8217;import net del volum de negocis de les quals \u00e9s inferior a 10 milions d&#8217;euros, poden aplicar una s\u00e8rie d&#8217;incentius fiscals que els permet reduir la seva tributaci\u00f3 en l&#8217;impost sobre societats.<\/h5>\n<hr \/>\n<h3><strong>Quines empreses tenen la consideraci\u00f3 de redu\u00efda dimensi\u00f3 ?<\/strong><\/h3>\n<ul>\n<li><span style=\"font-size: 16px;\">Aquelles empreses que el seu <\/span><strong style=\"font-size: 16px;\">volum de negocis<\/strong><span style=\"font-size: 16px;\"> en l&#8217;exercici anterior hagi estat <\/span><strong style=\"font-size: 16px;\">inferior a deu milions d&#8217;euros<\/strong><span style=\"font-size: 16px;\"> (si forma part d&#8217;un grup, per calcular aquesta xifra ha de tenir en compte les dades consolidades del grup).<\/span><\/li>\n<li><span style=\"font-size: 16px;\">No obstant aix\u00f2, encara que en un exercici el volum de negocis superi els deu milions d&#8217;euros (i deixi de ser pime en l&#8217;exercici seg\u00fcent), <\/span><strong style=\"font-size: 16px;\">pot ser que encara pugui continuar gaudint d&#8217;aquests incentius tres anys m\u00e9s<\/strong><span style=\"font-size: 16px;\">. Aix\u00f2 passar\u00e0 si en l&#8217;exercici en el qual superi aquest volum i en els dos exercicis anteriors ha complert els requisits per a ser pime.<\/span><\/li>\n<\/ul>\n<h3><strong>Quins components cal considerar per determinar el volum de negoci ?<\/strong><\/h3>\n<p><strong>Components positius:<\/strong><\/p>\n<ol>\n<li>Les vendes i prestacions de serveis derivats de l&#8217;activitat ordin\u00e0ria de l&#8217;empresa.<\/li>\n<li>Els lliuraments de b\u00e9ns i prestacions de serveis que efectu\u00ef l&#8217;empresa a canvi d&#8217;actius no monetaris o com a contraprestaci\u00f3 de serveis que li representen despeses.<\/li>\n<li>La part de les subvencions atorgades en funci\u00f3 de les unitats de producte venudes i que forma part del seu preu de venda.<\/li>\n<\/ol>\n<p><strong>Components negatius:<\/strong><\/p>\n<ol>\n<li>Les devolucions de vendes.<\/li>\n<li>Els r\u00e0pels sobre vendes o prestacions de serveis.<\/li>\n<li>Els descomptes comercials que s&#8217;efectu\u00efn en els ingressos objecte de c\u00f2mput en el volum anual de negocis.<\/li>\n<\/ol>\n<h3><strong>Quins incentius fiscals s&#8217;aplica a les empreses de redu\u00efda dimensi\u00f3 ?<\/strong><\/h3>\n<ul>\n<li>Llibertat d&#8217;amortitzaci\u00f3 per a inversions generadores d&#8217;ocupaci\u00f3, fins a un m\u00e0xim de 120.000\u202f\u20ac per cada persona\/any d&#8217;increment de plantilla.<\/li>\n<li>Amortitzaci\u00f3 accelerada<\/li>\n<li>Reserva d&#8217;anivellament<\/li>\n<li>P\u00e8rdues per deterioraci\u00f3 dels cr\u00e8dits per insolv\u00e8ncies de deutors, fins a l&#8217;1% dels deutors existents a la conclusi\u00f3 de per\u00edode impositiu.<\/li>\n<li>Deducci\u00f3 de la recuperaci\u00f3 del cost del b\u00e9 recollit en les quotes d&#8217;arrendament pagades, quan s&#8217;adquireixen b\u00e9ns mobles o immobles en r\u00e8gim d&#8217;arrendament financer, amb el l\u00edmit del coeficient m\u00e0xim de taules multiplicat per 3.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>Refer\u00e8ncia<\/th>\n<th>Incentiu \/ Deducci\u00f3 \/ L\u00edmits<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Llibertat d&#8217;amortitzaci\u00f3 per a la inversi\u00f3 en elements nous de l&#8217;immobilitzat material i de les inversions immobili\u00e0ries. Amb efectes des de l&#8217;01-01-2015, s&#8217;afegeix l&#8217;exig\u00e8ncia que s&#8217;afectin activitats econ\u00f2miques.<\/strong><\/td>\n<td>Sempre que, durant els vint-i-quatre mesos seg\u00fcents a la data de l&#8217;inici del per\u00edode impositiu en qu\u00e8 els b\u00e9ns adquirits entrin en funcionament, la plantilla mitjana total de l&#8217;empresa s&#8217;incrementi respecte de la plantilla mitjana dels dotze mesos anteriors, i aquest increment es mantingui durant un per\u00edode addicional de vint-i-quatre mesos.<\/p>\n<p>Quantia de la inversi\u00f3: el resultat de multiplicar 120.000 \u20ac per l&#8217;increment net de la plantilla mitjana.<\/td>\n<\/tr>\n<tr>\n<td><strong>Acceleraci\u00f3 de l&#8217;amortitzaci\u00f3 dels elements nous de l&#8217;immobilitzat material i de les inversions immobili\u00e0ries i de l&#8217;immobilitzat intangible. Amb efectes des de l&#8217;01-01-2015, aquests elements patrimonials s&#8217;han d&#8217;afectar a les activitats econ\u00f2miques del contribuent.<\/strong><\/td>\n<td>Amortitzaci\u00f3 en funci\u00f3 del coeficient que resulti de multiplicar per 2 el coeficient d&#8217;amortitzaci\u00f3 lineal m\u00e0xim previst en les taules d&#8217;amortitzaci\u00f3 oficialment aprovades.<\/td>\n<\/tr>\n<tr>\n<td><strong>P\u00e8rdues per deterioraci\u00f3 dels cr\u00e8dits per possibles insolv\u00e8ncies de deutors.<\/strong><\/td>\n<td>\u00c9s dedu\u00efble la p\u00e8rdua per deterioraci\u00f3 dels cr\u00e8dits per a la cobertura del risc derivat de les possibles insolv\u00e8ncies fins al l\u00edmit de l&#8217;1% sobre els deutors existents a la conclusi\u00f3 del per\u00edode impositiu.<\/p>\n<p>Per als exercicis iniciats durant el 2020 i el 2021, i per als contribuents que tinguin la consideraci\u00f3 d&#8217;empreses de redu\u00efda dimensi\u00f3, es redueix de 6 a 3 mesos el termini que ha de transc\u00f3rrer des del venciment de l&#8217;obligaci\u00f3 fins a la meritaci\u00f3 de l&#8217;impost, per poder deduir la despesa per deterioraci\u00f3 de cr\u00e8dits per la possible insolv\u00e8ncia dels deutors.<\/td>\n<\/tr>\n<tr>\n<td><strong>Amortitzaci\u00f3 d&#8217;elements patrimonials objecte de reinversi\u00f3 (elements de l&#8217;immobilitzat material i de les inversions immobili\u00e0ries afectes a explotacions econ\u00f2miques). Desapareix amb efectes des de l&#8217;01-01-2015. R\u00e8gim transitori: si els amortitzessin pel triple del coeficient de taules en exercicis iniciats abans de l&#8217;01-01-2015, conforme al que es preveu en el TRLIS, podran continuar fent-ho d&#8217;acord amb la disposici\u00f3 transit\u00f2ria vint-i-vuitena de la nova LIS<\/strong><\/td>\n<td>R\u00e8gim transitori: si els amortitzessin pel triple del coeficient de taules en exercicis iniciats abans de l&#8217;01-01-2015, podran amortitzar-se en funci\u00f3 del coeficient que resulti de multiplicar per 3 el coeficient d&#8217;amortitzaci\u00f3 lineal m\u00e0xim previst en les taules d&#8217;amortitzaci\u00f3 oficialment aprovades.<\/td>\n<\/tr>\n<tr>\n<td><strong>Reserva d&#8217;anivellament<\/strong><\/td>\n<td>Amb efectes des de l&#8217;01-01-2015, s&#8217;introdueix un r\u00e8gim denominat \u00abreserva d&#8217;anivellament de bases imposables negatives\u00bb que suposa una reducci\u00f3 de fins al 10% de la base imposable amb un l\u00edmit m\u00e0xim anual d&#8217;1 mili\u00f3 d&#8217;euros (o l&#8217;import que proporcionalment correspongui en cas que el per\u00edode impositiu de l&#8217;entitat fos inferior a l&#8217;any).<\/p>\n<p>Aquest benefici fiscal t\u00e9 les seg\u00fcents caracter\u00edstiques:<\/p>\n<p>\uf06e La reducci\u00f3 que es faci en la base imposable per aquest motiu s&#8217;ha d&#8217;integrar en les bases imposables dels per\u00edodes impositius que concloguin en els cinc anys immediats i successius a la finalitzaci\u00f3 del per\u00edode en qu\u00e8 s&#8217;hagu\u00e9s fet la minoraci\u00f3, a mesura que l&#8217;entitat obtingui BIN. L&#8217;import que no s&#8217;hagi integrat a la finalitzaci\u00f3 d&#8217;aquest termini per no haver-se generat BIN suficient, s&#8217;addicionar\u00e0 a la base imposable del per\u00edode corresponent a la conclusi\u00f3 del termini.<\/p>\n<p>\uf06e S&#8217;ha de dotar amb c\u00e0rrec als beneficis de l&#8217;exercici en el qual es faci la minoraci\u00f3 una reserva per l&#8217;import de la minoraci\u00f3 que ser\u00e0 indisponible durant el per\u00edode de cinc anys anteriorment assenyalat. En cas que no es pugui dotar aquesta reserva, la minoraci\u00f3 estar\u00e0 condicionada al fet que es doti amb c\u00e0rrec als primers beneficis d&#8217;exercicis seg\u00fcents respecte dels quals resulti possible realitzar aquesta dotaci\u00f3.<\/p>\n<p>L&#8217;incompliment d&#8217;aquest requisit determina la integraci\u00f3 en la base imposable de les quantitats que haguessin estat objecte de minoraci\u00f3, incrementades en un 5%.<\/p>\n<p>\uf06e Les quantitats destinades a la dotaci\u00f3 d&#8217;aquesta reserva no es poden aplicar simult\u00e0niament al compliment de la reserva de capitalitzaci\u00f3 regulada tamb\u00e9 en la LIS.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-7158\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/02\/fabrica.3-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/02\/fabrica.3-300x200.jpg 300w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/02\/fabrica.3.jpg 640w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h3>\n<h3><span style=\"color: #3366ff;\"><em>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.\u00a0<\/em><\/span><\/h3>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les empreses de redu\u00efda dimensi\u00f3, aquelles l&#8217;import net del volum de negocis de les quals \u00e9s inferior a 10 milions d&#8217;euros, poden aplicar una s\u00e8rie d&#8217;incentius fiscals que els permet reduir la seva tributaci\u00f3 en l&#8217;impost sobre societats. Quines empreses tenen la consideraci\u00f3 de redu\u00efda dimensi\u00f3 ? Aquelles empreses que el seu volum de negocis [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":12776,"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":[21,41,16],"tags":[2866,2868,2867],"class_list":["post-12779","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-empreses-reduida-dimensio","tag-incentius-fiscals-pimes","tag-incentius-pimes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Incentius fiscals a l&#039;Impost de societats per a empreses de redu\u00efda dimensi\u00f3 (pimes) | 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\/es\/incentius-fiscals-per-a-empreses-de-reduida-dimensio-pimes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Incentius fiscals a l&#039;Impost de societats per a empreses de redu\u00efda dimensi\u00f3 (pimes) | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"Les empreses de redu\u00efda dimensi\u00f3, aquelles l&#8217;import net del volum de negocis de les quals \u00e9s inferior a 10 milions d&#8217;euros, poden aplicar una s\u00e8rie d&#8217;incentius fiscals que els permet reduir la seva tributaci\u00f3 en l&#8217;impost sobre societats. 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