{"id":13149,"date":"2024-12-11T18:23:34","date_gmt":"2024-12-11T17:23:34","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=13149"},"modified":"2024-12-11T18:38:33","modified_gmt":"2024-12-11T17:38:33","slug":"com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\/","title":{"rendered":"Com tributen les atencions de Nadal en l’\u00e0mbit empresarial?"},"content":{"rendered":"
El mes de desembre \u00e9s habitual obsequiar a treballadors i clients amb les tradicionals cistelles de Nadal, i sorgeixen els dubtes: com tributen les cistelles de Nadal regalades a empleats i clients? \u00c9s despesa dedu\u00efble en l’impost sobre societats i en l’IRPF? \u00c9s dedu\u00efble l’IVA de les cistelles de Nadal?<\/h5>\n
\n

A continuaci\u00f3 abordem els aspectes m\u00e9s rellevants sobre la tributaci\u00f3 d’aquests obsequis i celebracions.<\/p>\n

Impost sobre societats\/IRPF<\/h3>\n

Cistelles per a empleats<\/h4>\n

Les cistelles de Nadal lliurades a empleats s\u00f3n considerades una despesa dedu\u00efble en l’impost sobre societats, sempre que formin part dels costums de l’empresa. Segons el Tribunal Suprem, aquest benefici t\u00e9 la categoria de \u00abcondici\u00f3 m\u00e9s beneficiosa\u00bb i, per tant, constitueix un dret adquirit pels treballadors.<\/p>\n

Quant a l’IRPF, el valor d’aquestes cistelles cal computar-lo com a retribuci\u00f3 en esp\u00e8cie. Aix\u00f2 implica que l’empresa ha d’ingressar a compte l’import corresponent i reflectir-lo en les declaracions trimestrals i anuals. A m\u00e9s, el cost cal incloure’l en la base de cotitzaci\u00f3 de la Seguretat Social.<\/p>\n

Exemple. <\/strong>Si el cost total de les cistelles \u00e9s de 3.000 euros i la retenci\u00f3 mitjana aplicable \u00e9s del 20%, l’empresa ha d’ingressar 600 euros a Hisenda. Aquest import es pot repercutir als empleats, reduint aix\u00ed el cost empresarial.<\/p>\n

Regals a clients i prove\u00efdors<\/h4>\n

En el cas d’obsequis a clients o prove\u00efdors, aquestes despeses s\u00f3n dedu\u00efbles si compleixen amb els seg\u00fcents requisits:<\/p>\n

    \n
  1. Inscripci\u00f3 comptable:<\/strong> han de ser degudament registrats en la comptabilitat.<\/li>\n
  2. Justificaci\u00f3 documental:<\/strong> \u00e9s fonamental disposar de factures detallades.<\/li>\n
  3. Correlaci\u00f3 amb ingressos:<\/strong> les despeses han d’estar relacionades directament amb l’activitat de l’empresa.<\/li>\n<\/ol>\n

    L\u00edmit. <\/strong>La dedu\u00efbilitat d’aquestes despeses est\u00e0 limitada a l’1% de l’import net del volum de negocis de l’exercici. Per exemple, si la seva empresa factura dos milions d’euros en un any, pot deduir fins a 20.000 euros en atencions a clients.<\/p>\n

    Els obsequis publicitaris com ara agendes, calendaris o bol\u00edgrafs s\u00f3n dedu\u00efbles sempre que incloguin el logo de l’empresa i el seu valor anual per destinatari no superi els 200 euros.<\/p>\n

    IVA<\/strong><\/h3>\n

    L’IVA de les despeses associades a les cistelles de Nadal o regals a empleats no \u00e9s dedu\u00efble. Segons la normativa, aquests b\u00e9ns estan destinats a l’\u00fas privat de tercers i no compleixen els requisits per a la deducci\u00f3.<\/p>\n

    Per contra, els regals publicitaris d’esc\u00e0s valor destinats a clients o prove\u00efdors (que no excedeixin els 200 euros anuals per destinatari) poden deduir l’IVA, sempre que incloguin el logo de l’empresa de manera visible i indeleble.<\/p>\n

    Recomanacions <\/strong><\/p>\n

      \n
    • Justificaci\u00f3:<\/strong> guardi factures i documents que donin suport a la naturalesa de la despesa i la seva relaci\u00f3 amb l’activitat empresarial.<\/li>\n
    • Planificaci\u00f3:<\/strong> eviti sorpreses fiscals comprovant que les seves pr\u00e0ctiques estan alineades amb els usos i costums reconeguts per Hisenda.<\/li>\n
    • Consultes:<\/strong> si \u00e9s la primera vegada que atorga cistelles de Nadal, li recomanem no deduir la despesa fins que existeixi una repetici\u00f3 suficient per a considerar-ho costum.<\/li>\n<\/ul>\n

      \"\"<\/p>\n

      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.<\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"

      El mes de desembre \u00e9s habitual obsequiar a treballadors i clients amb les tradicionals cistelles de Nadal, i sorgeixen els dubtes: com tributen les cistelles de Nadal regalades a empleats i clients? \u00c9s despesa dedu\u00efble en l’impost sobre societats i en l’IRPF? \u00c9s dedu\u00efble l’IVA de les cistelles de Nadal? A continuaci\u00f3 abordem els aspectes […]<\/p>\n","protected":false},"author":18,"featured_media":13146,"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":[2955,2956,844],"class_list":["post-13149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-cistelles-obsequis-empleats","tag-obsequis-a-clients","tag-tributacio-regals-nadal"],"acf":[],"yoast_head":"\nCom tributen les atencions de Nadal en l'\u00e0mbit empresarial? | 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\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com tributen les atencions de Nadal en l'\u00e0mbit empresarial? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El mes de desembre \u00e9s habitual obsequiar a treballadors i clients amb les tradicionals cistelles de Nadal, i sorgeixen els dubtes: com tributen les cistelles de Nadal regalades a empleats i clients? \u00c9s despesa dedu\u00efble en l’impost sobre societats i en l’IRPF? \u00c9s dedu\u00efble l’IVA de les cistelles de Nadal? A continuaci\u00f3 abordem els aspectes […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\/\" \/>\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=\"2024-12-11T17:23:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-11T17:38:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2024\/12\/pexels-photo-5486886-1733907862_1733912144image.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Administrador Finques\" \/>\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=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Administrador Finques\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\\\/\"},\"author\":{\"name\":\"Administrador Finques\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\"},\"headline\":\"Com tributen les atencions de Nadal en l’\u00e0mbit empresarial?\",\"datePublished\":\"2024-12-11T17:23:34+00:00\",\"dateModified\":\"2024-12-11T17:38:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\\\/\"},\"wordCount\":548,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/pexels-photo-5486886-1733907862_1733912144image.jpeg\",\"keywords\":[\"cistelles obsequis empleats\",\"obsequis a clients\",\"tributaci\u00f3 regals Nadal\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Destacats\",\"Fiscal i comptable\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/com-tributen-les-atencions-de-nadal-en-l-ambit-empresarial\\\/\",\"name\":\"Com tributen les atencions de Nadal en l'\u00e0mbit empresarial? 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