{"id":14453,"date":"2026-01-16T12:08:54","date_gmt":"2026-01-16T11:08:54","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/?p=14453"},"modified":"2026-01-19T13:23:04","modified_gmt":"2026-01-19T12:23:04","slug":"el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/","title":{"rendered":"El tipus de l&#8217;impost sobre societats s&#8217;ajusta de nou el 2026"},"content":{"rendered":"<h5>L&#8217;impost sobre societats torna a baixar per a moltes pimes i micropimes a l&#8217;exercici 2026<\/h5>\n<hr \/>\n<h3>Que \u00e9s una PIME i que \u00e9s una MICROPIME ?<\/h3>\n<ul>\n<li><strong>PIME o empresa de REDUIDA DIMENSI\u00d3<\/strong>: En termes generals, es considera que una empresa es de redu\u00efda dimensi\u00f3, si no supera els deu milions d&#8217;euros de volum de negocis.<\/li>\n<li><strong>MICROPIME<\/strong>: quan parlem de micropimes ens referim a les empreses la facturaci\u00f3 de les quals no supera el mili\u00f3 d&#8217;euros.<\/li>\n<li><strong>En els dos casos<\/strong>: Els tipus redu\u00efts de l&#8217;Impost de societats no s&#8217;apliquen a les societats patrimonials, que son aquelles en que m\u00e9s de la meitat de l&#8217;actiu est\u00e0 compost per valors o no est\u00e0 afecte a una activitat econ\u00f2mica, en quin cas<strong> el tipus continuar\u00e0 sent el general del 25 %<\/strong>.<\/li>\n<\/ul>\n<h3>Quins seran els tipus impositius de l&#8217;Impost de societats per les PIME i MICROPIME en els exercicis iniciats en cada any ?<\/h3>\n<h4>PIME o empresa de REDUIDA DIMENSI\u00d3<\/h4>\n<table>\n<tbody>\n<tr>\n<td><strong>Exercici<\/strong><\/td>\n<td><strong>2024<\/strong><\/td>\n<td><strong>2025<\/strong><\/td>\n<td><strong>2026<\/strong><\/td>\n<td><strong>2027<\/strong><\/td>\n<td><strong>2028<\/strong><\/td>\n<td><strong>Des de 2029<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Tipus de l&#8217;IS<\/td>\n<td>25%<\/td>\n<td>24%<\/td>\n<td>23%<\/td>\n<td>22%<\/td>\n<td>21%<\/td>\n<td>20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>MICROPIME o MICROEMPRESA<\/h4>\n<table>\n<tbody>\n<tr>\n<td><strong>Exercici<\/strong><\/td>\n<td><strong>2024<\/strong><\/td>\n<td><strong>2025<\/strong><\/td>\n<td><strong>2026<\/strong><\/td>\n<td><strong>Des de 2027<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Fins a 50.000 de base<\/td>\n<td rowspan=\"2\">23%<\/td>\n<td>21%<\/td>\n<td>19%<\/td>\n<td>17%<\/td>\n<\/tr>\n<tr>\n<td>Resta base<\/td>\n<td>22%<\/td>\n<td>21%<\/td>\n<td>20%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Altres tipus impositius de l&#8217;Impost de societats en els exercicis iniciats a l&#8217;any 2025<\/h3>\n<ul>\n<li><strong>Tipus general:<\/strong> 25%<\/li>\n<li><strong>Entitats de nova creaci\u00f3: <\/strong>15%<\/li>\n<li><strong>Empreses emergents<\/strong>: 15%<\/li>\n<li><strong>Entitats patrimonials:<\/strong> 25%<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-255\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/help-img-261x300.jpg\" alt=\"\" width=\"261\" height=\"300\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/help-img-261x300.jpg 261w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/help-img-600x691.jpg 600w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/help-img-890x1024.jpg 890w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/help-img-768x884.jpg 768w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/01\/help-img.jpg 940w\" sizes=\"(max-width: 261px) 100vw, 261px\" \/><\/p>\n<h5><em>Som assessors fiscals. Consulteu-non sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/em><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;impost sobre societats torna a baixar per a moltes pimes i micropimes a l&#8217;exercici 2026 Que \u00e9s una PIME i que \u00e9s una MICROPIME ? PIME o empresa de REDUIDA DIMENSI\u00d3: En termes generals, es considera que una empresa es de redu\u00efda dimensi\u00f3, si no supera els deu milions d&#8217;euros de volum de negocis. MICROPIME: [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":14450,"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":[78,3254,3253],"class_list":["post-14453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-impost-de-societats","tag-tipus-impositius-societats","tag-tipus-impost-societats"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El tipus de l&#039;impost sobre societats s&#039;ajusta de nou el 2026 | 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\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El tipus de l&#039;impost sobre societats s&#039;ajusta de nou el 2026 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"L&#8217;impost sobre societats torna a baixar per a moltes pimes i micropimes a l&#8217;exercici 2026 Que \u00e9s una PIME i que \u00e9s una MICROPIME ? PIME o empresa de REDUIDA DIMENSI\u00d3: En termes generals, es considera que una empresa es de redu\u00efda dimensi\u00f3, si no supera els deu milions d&#8217;euros de volum de negocis. MICROPIME: [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/\" \/>\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=\"2026-01-16T11:08:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-19T12:23:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/2p0exels-photo-3184352-1768379076_1768382787image-1.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=\"2 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\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/\"},\"author\":{\"name\":\"Administrador Finques\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\"},\"headline\":\"El tipus de l&#8217;impost sobre societats s&#8217;ajusta de nou el 2026\",\"datePublished\":\"2026-01-16T11:08:54+00:00\",\"dateModified\":\"2026-01-19T12:23:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/\"},\"wordCount\":237,\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg\",\"keywords\":[\"impost de societats\",\"tipus impositius societats\",\"tipus Impost societats\"],\"articleSection\":[\"Butllet\u00ed mensual\",\"Fiscal i comptable\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/\",\"name\":\"El tipus de l'impost sobre societats s'ajusta de nou el 2026 | RM Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg\",\"datePublished\":\"2026-01-16T11:08:54+00:00\",\"dateModified\":\"2026-01-19T12:23:04+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg\",\"width\":810,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El tipus de l&#8217;impost sobre societats s&#8217;ajusta de nou el 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"name\":\"RM Assessors\",\"description\":\"Assessoria i gestoria a Girona, Figueres i Breda.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\"},\"alternateName\":\"RM Assessors\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#organization\",\"name\":\"RM Assessors\",\"alternateName\":\"RM Assessors\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"contentUrl\":\"https:\\\/\\\/www.rm-assessors.cat\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/RM-Serveis_Assessors.svg\",\"width\":200,\"height\":200,\"caption\":\"RM Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/rmassessors\",\"https:\\\/\\\/x.com\\\/RMAssessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/rm-assessors\\\/\",\"https:\\\/\\\/www.instagram.com\\\/rm_assessors\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.rm-assessors.cat\\\/es\\\/#\\\/schema\\\/person\\\/393d054648944d73a9704339ae3c804c\",\"name\":\"Administrador Finques\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g\",\"caption\":\"Administrador Finques\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El tipus de l'impost sobre societats s'ajusta de nou el 2026 | RM Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/","og_locale":"es_ES","og_type":"article","og_title":"El tipus de l'impost sobre societats s'ajusta de nou el 2026 | RM Assessors","og_description":"L&#8217;impost sobre societats torna a baixar per a moltes pimes i micropimes a l&#8217;exercici 2026 Que \u00e9s una PIME i que \u00e9s una MICROPIME ? PIME o empresa de REDUIDA DIMENSI\u00d3: En termes generals, es considera que una empresa es de redu\u00efda dimensi\u00f3, si no supera els deu milions d&#8217;euros de volum de negocis. MICROPIME: [&hellip;]","og_url":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/","og_site_name":"RM Assessors","article_publisher":"https:\/\/www.facebook.com\/rmassessors","article_published_time":"2026-01-16T11:08:54+00:00","article_modified_time":"2026-01-19T12:23:04+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg","type":"image\/jpeg"}],"author":"Administrador Finques","twitter_card":"summary_large_image","twitter_creator":"@RMAssessors","twitter_site":"@RMAssessors","twitter_misc":{"Escrito por":"Administrador Finques","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#article","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/"},"author":{"name":"Administrador Finques","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/393d054648944d73a9704339ae3c804c"},"headline":"El tipus de l&#8217;impost sobre societats s&#8217;ajusta de nou el 2026","datePublished":"2026-01-16T11:08:54+00:00","dateModified":"2026-01-19T12:23:04+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/"},"wordCount":237,"publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg","keywords":["impost de societats","tipus impositius societats","tipus Impost societats"],"articleSection":["Butllet\u00ed mensual","Fiscal i comptable"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/","url":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/","name":"El tipus de l'impost sobre societats s'ajusta de nou el 2026 | RM Assessors","isPartOf":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#primaryimage"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg","datePublished":"2026-01-16T11:08:54+00:00","dateModified":"2026-01-19T12:23:04+00:00","breadcrumb":{"@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#primaryimage","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2026\/01\/2p0exels-photo-3184352-1768379076_1768382787image-1.jpeg","width":810,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/www.rm-assessors.cat\/es\/el-tipus-de-l-impost-sobre-societats-s-ajusta-de-nou-el-2026-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rm-assessors.cat\/es\/"},{"@type":"ListItem","position":2,"name":"El tipus de l&#8217;impost sobre societats s&#8217;ajusta de nou el 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.rm-assessors.cat\/es\/#website","url":"https:\/\/www.rm-assessors.cat\/es\/","name":"RM Assessors","description":"Assessoria i gestoria a Girona, Figueres i Breda.","publisher":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#organization"},"alternateName":"RM Assessors","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rm-assessors.cat\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.rm-assessors.cat\/es\/#organization","name":"RM Assessors","alternateName":"RM Assessors","url":"https:\/\/www.rm-assessors.cat\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","contentUrl":"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2023\/09\/RM-Serveis_Assessors.svg","width":200,"height":200,"caption":"RM Assessors"},"image":{"@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/rmassessors","https:\/\/x.com\/RMAssessors","https:\/\/www.linkedin.com\/company\/rm-assessors\/","https:\/\/www.instagram.com\/rm_assessors\/"]},{"@type":"Person","@id":"https:\/\/www.rm-assessors.cat\/es\/#\/schema\/person\/393d054648944d73a9704339ae3c804c","name":"Administrador Finques","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d3f1bd6d92e385be2a64414ca046dfd0894742f3427354cf9879c4644ab34739?s=96&d=mm&r=g","caption":"Administrador Finques"}}]}},"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/14453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/comments?post=14453"}],"version-history":[{"count":4,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/14453\/revisions"}],"predecessor-version":[{"id":14474,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/posts\/14453\/revisions\/14474"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media\/14450"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/media?parent=14453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/categories?post=14453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/es\/wp-json\/wp\/v2\/tags?post=14453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}