{"id":6925,"date":"2022-11-30T15:12:10","date_gmt":"2022-11-30T14:12:10","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/fiscalitat-de-les-cistelles-i-regals-de-nadal-en-l-empresa\/"},"modified":"2023-04-24T10:29:34","modified_gmt":"2023-04-24T08:29:34","slug":"fiscalitat-de-les-cistelles-i-regals-de-nadal-en-l-empresa","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/fiscalitat-de-les-cistelles-i-regals-de-nadal-en-l-empresa\/","title":{"rendered":"Fiscalitat de les cistelles i regals de Nadal en l&#8217;empresa"},"content":{"rendered":"<h3>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&#8217;impost de societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal?<\/h3>\n<hr \/>\n<p>Amb l&#8217;arribada de Nadal, poden sorgir dubtes sobre com tributen les cistelles de Nadal, els regals d&#8217;empresa i sobre la dedu\u00efbilitat de la factura de l\u2019apat\u00a0nadalenc. Destaquem el seg\u00fcent:<\/p>\n<h4><span style=\"color: #cd0f0f;\"><strong>Deducci\u00f3 de la despesa\u00a0en cistelles de Nadal i aparts nadalencs:\u00a0<\/strong><\/span><\/h4>\n<p>La Llei de l&#8217;impost sobre societats estableix que no es consideren donatius o liberalitats -conceptes que no serien dedu\u00efbles- les despeses que, <strong>d&#8217;acord amb els usos i costums<\/strong>, s&#8217;efectu\u00efn amb el personal de l&#8217;empresa.<\/p>\n<p>La Llei de l\u2019IRPF estableix que totes les despeses que estiguin relacionades amb activitats de relacions p\u00fabliques amb clients i prove\u00efdors i que es repeteixin en el temps, desgraven en la declaraci\u00f3 de la renda.<\/p>\n<p>El Tribunal Suprem va declarar\u00a0que \u00abel benefici de la cistella de Nadal no es pot suprimir de manera unilateral per l&#8217;empresari\u00bb que s&#8217;ha estat lliurant durant molts anys o consta en la oferta d&#8217;ocupaci\u00f3 de l&#8217;empresa.<\/p>\n<p>Per tant, la despesa es pot deduir per\u00f2 s\u2019haur\u00e0 d\u2019acreditar que la despesa s\u2019ha anat repetint en el temps.<\/p>\n<p>El problema m\u00e9s greu es presenta a l&#8217;hora de deduir aquestes despeses el primer any en qu\u00e8 es produeixen, perqu\u00e8 no hi ha un costum anterior que justifiqui el seu lliurament. L&#8217;aconsellable seria no exercir el dret a deducci\u00f3 fins passat un exercici per evitar problemes amb Hisenda.<\/p>\n<p>En conseq\u00fc\u00e8ncia, caldr\u00e0 justificar la despesa i la seva naturalesa, aix\u00ed com la seva adequaci\u00f3 als usos i costums. Per tant, en cas que l&#8217;empresa no hagi regalat cistelles de Nadal anteriorment, o si ho fa nom\u00e9s de manera ocasional, no es pot deduir la despesa.<\/p>\n<h4><span style=\"color: #cd0f0f;\"><strong>Retribuci\u00f3 en esp\u00e8cie pel treballador:<\/strong><\/span><\/h4>\n<p>Aquests conceptes considerats com a despesa dedu\u00efble en l&#8217;\u00e0mbit de l&#8217;empresa tenen el tractament de retribuci\u00f3 en esp\u00e8cie per als empleats obsequiats i l\u2019empresa haur\u00e0 de realitzar el corresponent ingr\u00e9s a compte en la seva declaraci\u00f3 trimestral de retencions i pagaments compte.<\/p>\n<p>A m\u00e9s, l&#8217;import de la cistella de Nadal cal incloure-la en la base de cotitzaci\u00f3.<\/p>\n<h4><span style=\"color: #cd0f0f;\"><strong>Regals a clients, col\u00b7laboradors o prove\u00efdors:\u00a0<\/strong><\/span><\/h4>\n<ul>\n<li>En la mesura en qu\u00e8 es tracti de despeses per relacions p\u00fabliques amb clients les despeses seran fiscalment dedu\u00efbles .<\/li>\n<\/ul>\n<ul>\n<li>\u00c9s imprescindible reflectir en la factura que es tracta d&#8217;un regal personalitzat. Per tant, portar\u00e0 el logo o el nom de l&#8217;empresa.<\/li>\n<\/ul>\n<ul>\n<li>Des de l&#8217;1 de gener de 2015, la <strong>deducci\u00f3 per despeses a clients o prove\u00efdors est\u00e0 limitada a l&#8217;1% de l&#8217;import net del volum de negoci del per\u00edode impositiu corresponent<\/strong>.\u00a0 No obstant, sin dedu\u00efbles sense l\u00edmit les despeses derivades del lliurament gratu\u00eft de mostres, o els lliuraments relacionats amb els ingressos (per exemple, els obsequis oferts per a obtenir una visita demostrativa dels productes).<\/li>\n<li>No es podr\u00e0 dedu\u00efr\u00a0qualsevol altra despesa a persones que no siguin clients o prove\u00efdors, com per exemple, despeses a socis o els seus familiars.<\/li>\n<\/ul>\n<h4><span style=\"color: #cd0f0f;\"><strong>Comptabilitat<\/strong><\/span><\/h4>\n<p>El procediment correcte de comptabilitzar les cistelles de Nadal \u00e9s en el compte 649 corresponent a altres despeses socials. Es tracten de despeses de naturalesa social realitzades per l&#8217;empresa.<\/p>\n<h4><span style=\"color: #cd0f0f;\"><strong>Es pot deduir l&#8217;IVA de les factures dels sopars d&#8217;empresa i dels regals de Nadal?<\/strong><\/span><\/h4>\n<p>L&#8217;IVA d&#8217;aquestes despeses no ser\u00e0 dedu\u00efble, ja que segons la Llei de l&#8217;impost sobre el valor afegit, no podran ser objecte de deducci\u00f3 les quotes suportades dels b\u00e9ns o serveis destinats a clients, assalariats o a terceres persones <strong>excloent les mostres gratu\u00eftes i els objectes publicitaris d&#8217;esc\u00e0s valor i els b\u00e9ns destinats exclusivament a ser objecte de lliurament o cessi\u00f3 d&#8217;\u00fas, directament o mitjan\u00e7ant transformaci\u00f3, a t\u00edtol oner\u00f3s<\/strong>, que, en un moment posterior a la seva adquisici\u00f3, es destinessin a atencions a clients, assalariats o terceres persones.<\/p>\n<p>Els regals publicitaris lliurats a clients i prove\u00efdors, a l&#8217;efecte de deducci\u00f3 de l&#8217;IVA,<strong> han de portar de manera visible i indeleble el nom de l&#8217;empresa<\/strong> i es consideren d&#8217;esc\u00e0s valor quan el valor del lliurat a un mateix destinatari en un any natural no supera els 200\u202f\u20ac.<\/p>\n<p><a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/02\/shutterstock_333706736-1.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3269\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2019\/02\/shutterstock_333706736-1.jpg\" alt=\"\" width=\"600\" height=\"600\" \/><\/a><\/p>\n<h5><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.<\/em><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;impost de societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal? Amb l&#8217;arribada de Nadal, poden [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1471,"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":[21,41,16],"tags":[2364,2365,844],"class_list":["post-6925","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-fiscalitat-dels-obsequis","tag-fiscalitat-sopars-empresa","tag-tributacio-regals-nadal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalitat de les cistelles i regals de Nadal en l&#039;empresa | 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\/fiscalitat-de-les-cistelles-i-regals-de-nadal-en-l-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalitat de les cistelles i regals de Nadal en l&#039;empresa | 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&#8217;impost de societats i en l&#8217;IRPF? \u00c9s dedu\u00efble l&#8217;IVA de les cistelles de Nadal? 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