{"id":14416,"date":"2025-12-24T13:36:53","date_gmt":"2025-12-24T12:36:53","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14416"},"modified":"2025-12-24T13:36:53","modified_gmt":"2025-12-24T12:36:53","slug":"cistelles-de-nadal-i-atencions-dempresa-que-es-deduible-i-que-no","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/cistelles-de-nadal-i-atencions-dempresa-que-es-deduible-i-que-no\/","title":{"rendered":"Cistelles de Nadal i atencions d&#8217;empresa: qu\u00e8 \u00e9s dedu\u00efble i qu\u00e8 no?"},"content":{"rendered":"<p class=\"image\"><span style=\"font-size: 1.2em; font-weight: bold;\">El mes de desembre \u00e9s habitual obsequiar treballadors i clients amb les tradicionals cistelles de Nadal, i sorgeixen els dubtes sobre com tributen les cistelles de Nadal regalades a empleats i clients. \u00c9s despesa dedu\u00efble en l&#8217;impost sobre societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal?<\/span><\/p>\n<div class=\"summary\">\n<hr \/>\n<\/div>\n<div class=\"content\">\n<p>A mesura que s&#8217;acosta el final de l&#8217;any, moltes empreses mantenen la tradici\u00f3 de lliurar cistelles de Nadal a la seva plantilla i, a vegades, a clients o prove\u00efdors. \u00c9s un gest habitual, ben rebut i socialment assumit. No obstant aix\u00f2, des del punt de vista fiscal, no es tracta d&#8217;un simple regal sense conseq\u00fc\u00e8ncies.<\/p>\n<p>La normativa tribut\u00e0ria considera que el lliurament d&#8217;una cistella de Nadal al treballador constitueix una renda en esp\u00e8cie, perqu\u00e8 no est\u00e0 emparada per cap exempci\u00f3 espec\u00edfica en la Llei de l&#8217;IRPF.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong>\u00a0Que sigui un costum arrelat no significa que estigui fora del control fiscal.<\/li>\n<\/ul>\n<h3>Per a l&#8217;empresa: \u00e9s una despesa dedu\u00efble?<\/h3>\n<p>S\u00ed que pot ser dedu\u00efble, sempre que formi part dels usos i costums de l&#8217;organitzaci\u00f3 i estigui degudament justificat.<\/p>\n<p>La Direcci\u00f3 General de Tributs i el Tribunal Suprem han reconegut que aquest tipus d&#8217;obsequis, quan es repeteixen en el temps, generen una expectativa leg\u00edtima en la plantilla i adquireixen la consideraci\u00f3 de condici\u00f3 m\u00e9s beneficiosa. No cal que estiguin recollits en conveni o acord expr\u00e9s.<\/p>\n<p>Aix\u00f2 s\u00ed, aquesta dedu\u00efbilitat no \u00e9s autom\u00e0tica: ha d&#8217;existir coher\u00e8ncia amb la pr\u00e0ctica habitual de l&#8217;empresa i una adequada justificaci\u00f3 comptable.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong>\u00a0Si \u00e9s el primer any que es lliuren cistelles, conv\u00e9 ser prudent amb la deducci\u00f3.<\/li>\n<\/ul>\n<h3>Regals a clients, prove\u00efdors i atencions comercials<\/h3>\n<p>Aquestes despeses poden ser dedu\u00efbles sempre que estiguin correctament comptabilitzades, documentades i relacionades amb l&#8217;activitat econ\u00f2mica.<\/p>\n<p>Existeix, no obstant aix\u00f2, un l\u00edmit clar: l&#8217;import total dedu\u00efble per aquesta mena d&#8217;atencions no pot superar l&#8217;1% del volum de negocis de l&#8217;exercici. Dins d&#8217;aquest marc, els regals publicitaris d&#8217;esc\u00e0s valor -com agendes, bol\u00edgrafs o calendaris- s\u00f3n dedu\u00efbles sempre que incloguin de manera visible la marca de l&#8217;empresa i no superin els 200 euros anuals per destinatari.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong>\u00a0Un regal sense logo o amb un valor elevat pot perdre la consideraci\u00f3 de despesa dedu\u00efble.<\/li>\n<\/ul>\n<h3>IVA<\/h3>\n<p>En mat\u00e8ria d&#8217;IVA, el criteri \u00e9s m\u00e9s restrictiu. L&#8217;impost suportat en la compra de cistelles de Nadal per a empleats o clients no \u00e9s dedu\u00efble, en tractar-se de b\u00e9ns destinats a atencions a tercers.<\/p>\n<p>L&#8217;excepci\u00f3 es troba en els objectes publicitaris d&#8217;esc\u00e0s valor que compleixin estrictament els requisits legals: identificaci\u00f3 de la marca, abs\u00e8ncia de valor comercial rellevant i respecte del l\u00edmit anual per destinatari. En aquests casos, el lliurament no est\u00e0 subjecte a IVA i l&#8217;impost suportat s\u00ed que es pot deduir.<\/p>\n<p>Els sopars d&#8217;empresa reben, a l&#8217;efecte d&#8217;IVA, el mateix tractament que les cistelles nadalenques.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong>\u00a0Deduir indegudament l&#8217;IVA d&#8217;aquestes despeses \u00e9s un dels errors m\u00e9s habituals en revisions fiscals.<\/li>\n<\/ul>\n<h3>Per al treballador com tributa la cistella de Nadal?<\/h3>\n<p>Per a qui rep la cistella, el tractament \u00e9s clar: el seu valor s&#8217;ha d&#8217;incloure en la n\u00f2mina com a retribuci\u00f3 en esp\u00e8cie. Aix\u00f2 implica que s&#8217;integra en la base de cotitzaci\u00f3 a la Seguretat Social i que s&#8217;ha de practicar el corresponent ingr\u00e9s a compte de l&#8217;IRPF.<\/p>\n<p>La valoraci\u00f3 es fa pel seu valor normal de mercat, incloent-hi l&#8217;ingr\u00e9s a compte si l&#8217;empresa decideix no repercutir-lo al treballador. No existeix cap exempci\u00f3 aplicable, encara que l&#8217;obsequi es lliuri de manera volunt\u00e0ria o com a gest d&#8217;agra\u00efment.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong>\u00a0Que no aparegui a la n\u00f2mina no significa que no sigui fiscalment rellevant.<\/li>\n<\/ul>\n<h3>I si la cistella es guanya en un sorteig?<\/h3>\n<p>Quan la cistella de Nadal s&#8217;obt\u00e9 mitjan\u00e7ant un sorteig, el tractament fiscal canvia, per\u00f2 no desapareix la tributaci\u00f3. En aquest cas, es considera un guany patrimonial a l&#8217;efecte de l&#8217;IRPF i s&#8217;integra en la base imposable general pel seu valor de mercat.<\/p>\n<p>El fet que sigui fruit de l&#8217;atzar no elimina l&#8217;obligaci\u00f3 de declarar el benefici obtingut.<\/p>\n<ul>\n<li><strong>Atenci\u00f3.<\/strong>\u00a0Els premis en esp\u00e8cie tamb\u00e9 tributen, encara que no es percebin diners.<\/li>\n<\/ul>\n<h3>Recomanacions<\/h3>\n<ul>\n<li>\u00c9s recomanable conservar factures, justificar la naturalesa de la despesa i mantenir coher\u00e8ncia amb els usos habituals de l&#8217;empresa.<\/li>\n<li><span style=\"font-size: 16px;\">Si es tracta d&#8217;una pr\u00e0ctica nova, conv\u00e9 analitzar pr\u00e8viament el seu impacte fiscal i laboral. I, davant qualsevol dubte, \u00e9s preferible revisar l&#8217;enfocament abans de repartir les cistelles que corregir despr\u00e9s.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/www.comunicado.es\/media\/backoffice\/files\/images\/pexels-photo-5913992-1765969088-1765971797image_1765974112cp.jpeg\" alt=\"\" \/><\/p>\n<p>&nbsp;<\/p>\n<h5><span style=\"color: #3366ff;\"><em>Des de RM ASSESSORS quedem a disposici\u00f3 per a revisar cada cas concret i ajudar a encaixar aquests obsequis dins d&#8217;una planificaci\u00f3 fiscal adequada. Ens pot consultar trucat al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/span><\/h5>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>El mes de desembre \u00e9s habitual obsequiar treballadors i clients amb les tradicionals cistelles de Nadal, i sorgeixen els dubtes sobre com tributen les cistelles de Nadal regalades a empleats i clients. \u00c9s despesa dedu\u00efble en l&#8217;impost sobre societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal? A mesura que s&#8217;acosta el [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"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":[21,16],"tags":[3252,3251,3250],"class_list":["post-14416","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-impostos-sobre-cistelles","tag-regals-de-nadal","tag-tributacio-obsequis-nadal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cistelles de Nadal i atencions d&#039;empresa: qu\u00e8 \u00e9s dedu\u00efble i qu\u00e8 no? | 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\/cistelles-de-nadal-i-atencions-dempresa-que-es-deduible-i-que-no\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cistelles de Nadal i atencions d&#039;empresa: qu\u00e8 \u00e9s dedu\u00efble i qu\u00e8 no? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El mes de desembre \u00e9s habitual obsequiar treballadors i clients amb les tradicionals cistelles de Nadal, i sorgeixen els dubtes sobre com tributen les cistelles de Nadal regalades a empleats i clients. \u00c9s despesa dedu\u00efble en l&#8217;impost sobre societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal? 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