{"id":3632,"date":"2019-07-11T12:05:28","date_gmt":"2019-07-11T10:05:28","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/compte-enrere-per-a-la-declaracio-de-limpost-sobre-societats-de-lexercici-2018\/"},"modified":"2019-07-11T12:05:28","modified_gmt":"2019-07-11T10:05:28","slug":"compte-enrere-per-a-la-declaracio-de-limpost-sobre-societats-de-lexercici-2018","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/compte-enrere-per-a-la-declaracio-de-limpost-sobre-societats-de-lexercici-2018\/","title":{"rendered":"Compte enrere per a la declaraci\u00f3 de l&#8217;impost sobre societats de l&#8217;exercici 2018"},"content":{"rendered":"<p>El 25 de juliol es la data en que normalment finalitza el termini per a presentar la declaraci\u00f3 de l&#8217;impost sobre societats de l&#8217;any anterior. Destaquem el seg\u00fcent:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Termini de presentaci\u00f3<\/strong><\/span>:<\/p>\n<ul>\n<li>El termini de presentaci\u00f3 es mant\u00e9 amb car\u00e0cter general dins dels 25 dies naturals seg\u00fcents als sis mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu.<\/li>\n<li>No obstant l&#8217;anterior, si el per\u00edode impositiu coincideix amb l&#8217;any natural, i es produeix la domiciliaci\u00f3 del pagament del deute tributari, el termini per a aquesta domiciliaci\u00f3 banc\u00e0ria \u00e9s del 01-07-2019 al 20-07-2019, tots dos inclusivament.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Qui estan subjectes a l&#8217;impost sobre societats?<\/span><\/strong>:\u00a0 Hi estan subjectes, entre d&#8217;altres:<\/p>\n<ul>\n<li>Les societats mercantils: an\u00f2nimes, de responsabilitat limitada, col\u00b7lectives, laborals, etc.<\/li>\n<li>Les societats civils amb objecte mercantil.<\/li>\n<li>Les societats cooperatives i les societats agr\u00e0ries de transformaci\u00f3.<\/li>\n<li>Les societats unipersonals.<\/li>\n<li>Les agrupacions d&#8217;inter\u00e8s econ\u00f2mic.<\/li>\n<li>Les associacions, fundacions i institucions de tota mena, tant p\u00fabliques com privades.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Qui estan obligats a presentar la declaraci\u00f3 de l&#8217;impost sobre societats?<\/strong><\/span>:<\/p>\n<ul>\n<li>Estan obligats a presentar la declaraci\u00f3 de l&#8217;impost sobre societats tots els contribuents d&#8217;aquest, amb independ\u00e8ncia que hagin desenvolupat o no activitats durant el per\u00edode impositiu i que s&#8217;hagin obtingut o no rendes subjectes a l&#8217;impost.<\/li>\n<li>Les entitats sense \u00e0nim de lucre, col\u00b7legis professionals, associacions empresarials, cambres oficials, sindicats de treballadors i partits pol\u00edtics, entre altres, estaran obligats a declarar la totalitat de les seves rendes, exemptes i no exemptes.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">No estan obligats a declarar les entitats sense \u00e0nim de lucre, els col\u00b7legis professionals i les altres entitat que recull l&#8217;art. 9.3 de la Llei de l&#8217;impost sobre societats, quan complexin els seg\u00fcents requisits<\/span>:<\/strong><\/p>\n<ul>\n<li>Que els seus ingressos totals no superin 75.000 euros anuals.<\/li>\n<li>Que els ingressos corresponents a rendes no exemptes no superin 2.000 euros anuals.<\/li>\n<li>Que totes les rendes no exemptes que obtinguin estiguin sotmeses a retenci\u00f3.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Algunes recomanacions tenir en compte a l&#8217;hora de liquidar l&#8217;impost de societats<\/span><\/strong>:<\/p>\n<ul>\n<li><span style=\"color: #0000ff;\">Amortitzacions<\/span>: Es podran amortitzar lliurement, per totes les entitats, els elements de l&#8217;immobilitzat material nous el valor unitari dels quals no excedeixi de 300 \u20ac, amb un l\u00edmit de 25.000 \u20ac per per\u00edode impositiu, i els elements d&#8217;immobilitzat material i intangible, exclosos edificis, afectes de R+D. Edificis afectes a R+D lineal en 10 anys.<\/li>\n<li><span style=\"color: #0000ff;\">Fons de comer\u00e7<\/span>: Encara que el fons de comer\u00e7 s&#8217;amortitza en un termini de 10 anys (10 per 100), des del punt de vista fiscal nom\u00e9s es permet una deducci\u00f3 m\u00e0xima anual del 5 per 100 (20 anys). Aquesta difer\u00e8ncia t\u00e9 la conseq\u00fc\u00e8ncia d&#8217;haver de realitzar en la base imposable un ajust positiu per la difer\u00e8ncia entre l&#8217;amortitzaci\u00f3 comptable i la fiscal.<\/li>\n<li><span style=\"color: #0000ff;\">Operacions vinculades<\/span>: . S&#8217;han de valorar obligat\u00f2riament a valor de mercat determinades operacions com les que es realitzen entre socis amb el 25% o m\u00e9s de participaci\u00f3 i les societats, entre la societat i els administradors (per\u00f2 no respecte a les retribucions percebudes per l&#8217;exercici de les seves funcions), entre la societat i els parents (fins a tercer grau) o c\u00f2njuges dels socis i administradors i la societat, dues entitats del mateix grup comptable, etc. Tingui present tamb\u00e9 la norma de seguretat per a determinades operacions vinculades entre socis professionals i les seves societats professionals.<\/li>\n<li><span style=\"color: #0000ff;\">Tipus de gravamen.<\/span> Recordi que el tipus de gravamen general i el de les ERD, i microempreses \u00e9s del 25% el 2018. Les entitats de nova creaci\u00f3 que desenvolupin activitats econ\u00f2miques tributaran al 15% el primer per\u00edode impositiu amb base imposable positiva i el seg\u00fcent\u00a0 (tret que hagin de tributar a un tipus inferior). No s&#8217;aplicar\u00e0 aquest tipus a les entitats que tinguin la consideraci\u00f3 d&#8217;entitat patrimonial. Per a les cooperatives fiscalment protegides, el resultat cooperatiu tributa al 20% i l&#8217;extra cooperatiu al 25%.<\/li>\n<li><span style=\"color: #0000ff;\">Beneficis fiscals per a les empreses de redu\u00efda dimensi\u00f3 (xifra de negocis inferior a 10 milions d&#8217;euros<\/span>: Cal tenir en compte els beneficis fiscals per aquest grup d&#8217;empreses; llibertat d&#8217;amortitzaci\u00f3, amortitzaci\u00f3 accelerada, reserva d&#8217;anivellament, p\u00e8rdua per deterioraci\u00f3 dels cr\u00e8dits per insolv\u00e8ncies de deutors, etc.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-2192\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg\" alt=\"\" width=\"900\" height=\"600\" \/><\/a><\/p>\n<p><span style=\"color: #0000ff;\"><strong><em>Som assessors fiscals. Consulteu-nos sense comprom\u00eds trucant al 974 426 082, o per correu electr\u00f2nic adre\u00e7at als nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/em> <\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 25 de juliol es la data en que normalment finalitza el termini per a presentar la declaraci\u00f3 de l&#8217;impost sobre societats de l&#8217;any anterior. Destaquem el seg\u00fcent: Termini de presentaci\u00f3: El termini de presentaci\u00f3 es mant\u00e9 amb car\u00e0cter general dins dels 25 dies naturals seg\u00fcents als sis mesos posteriors a la conclusi\u00f3 del per\u00edode [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3319,"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],"tags":[397,1298,1299],"class_list":["post-3632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","tag-comptes-anuals-societats","tag-declaracio-impost-societats","tag-impost-societats-2018"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Compte enrere per a la declaraci\u00f3 de l&#039;impost sobre societats de l&#039;exercici 2018 | 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\/compte-enrere-per-a-la-declaracio-de-limpost-sobre-societats-de-lexercici-2018\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compte enrere per a la declaraci\u00f3 de l&#039;impost sobre societats de l&#039;exercici 2018 | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"El 25 de juliol es la data en que normalment finalitza el termini per a presentar la declaraci\u00f3 de l&#8217;impost sobre societats de l&#8217;any anterior. Destaquem el seg\u00fcent: Termini de presentaci\u00f3: El termini de presentaci\u00f3 es mant\u00e9 amb car\u00e0cter general dins dels 25 dies naturals seg\u00fcents als sis mesos posteriors a la conclusi\u00f3 del per\u00edode [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rm-assessors.cat\/es\/compte-enrere-per-a-la-declaracio-de-limpost-sobre-societats-de-lexercici-2018\/\" \/>\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=\"2019-07-11T10:05:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_10.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" 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