{"id":9024191,"date":"2015-01-14T09:38:03","date_gmt":"2015-01-14T08:38:03","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=4728"},"modified":"2015-01-14T09:38:03","modified_gmt":"2015-01-14T08:38:03","slug":"nuevo-regimen-fiscal-sociedades-civiles-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/nuevo-regimen-fiscal-sociedades-civiles-2\/","title":{"rendered":"Nuevo r\u00e9gimen fiscal sociedades civiles"},"content":{"rendered":"<p><strong>Nuevo r\u00e9gimen fiscal para las sociedades civiles<\/strong>, que a partir del 1 de enero de 2016 tributar\u00e1n por el Impuesto de Sociedades.<\/p>\n<p><img decoding=\"async\" data-src=\"http:\/\/www.gremicat.es\/wp-content\/uploads\/2015\/01\/Nuevo-regimen-fiscal-sociedades-civiles.jpg\" alt=\"Nuevo r\u00e9gimen fiscal sociedades civiles\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/><\/p>\n<p>La <strong>nueva Ley del Impuesto de Sociedades<\/strong>, que acaba de aprobarse por el Congreso de los Diputados, establece que las sociedades civiles que tengan objeto mercantil ser\u00e1n sujetos pasivos de este impuesto. No afecta por tanto, de momento, a las que tengan objeto profesional (aquellas que ejercen las actividades recogidas en la secci\u00f3n segunda de las tarifas del IAE).<\/p>\n<p>Las <strong>comunidades de bienes<\/strong> con actividad econ\u00f3mica empresarial quiz\u00e1 se ver\u00e1n tambi\u00e9n afectadas puesto que muchas, en realidad, podr\u00edan tener personalidad jur\u00eddica y ser sociedades civiles.<\/p>\n<p>Una segunda consecuencia es que estas sociedades deber\u00e1n llevar contabilidad ajustada al C\u00f3digo de Comercio, como las sociedades mercantiles.<\/p>\n<p>Hasta ahora se trataba de entidades en atribuci\u00f3n de rentas y sus beneficios (o p\u00e9rdidas) eran atribuidos a sus socios, que los llevaban a su respectivo IRPF. La sociedad era sujeto pasivo del IVA, pero los beneficios tributaban directamente en el IRPF del socio.<\/p>\n<p>La <strong>nueva Ley del Impuesto de Sociedades<\/strong> retrasa a 2016 la entrada en vigor de esta medida y establece un r\u00e9gimen transitorio (juntamente con la Ley del IRPF) de disoluci\u00f3n y liquidaci\u00f3n y un r\u00e9gimen de valoraci\u00f3n patrimonial para las que no se disuelvan.<\/p>\n<p>T\u00e9ngase presente que la sociedad civil, que se regula en los art\u00edculos 1.665 C.c. y siguientes, quiz\u00e1 no tuviera hoy en d\u00eda mucho m\u00e1s sentido que precisamente el de aprovechar el r\u00e9gimen de atribuci\u00f3n de rentas y la menor carga de gesti\u00f3n. Suprimidas estas dos ventajas, lo m\u00e1s probable, y seguramente lo m\u00e1s indicado, ser\u00e1 que esta forma social deje de utilizarse en favor de las sociedades limitadas, que tienen la virtud de proteger el patrimonio personal de sus socios frente a las deudas de la sociedad.<\/p>\n<p>En materia de <a href=\"http:\/\/www.gremicat.es\/constitucion-sociedades-barcelona\/\" title=\"constituci\u00f3n sociedades en Barcelona\">constituci\u00f3n de una sociedad en Barcelona<\/a>, o si tiene dudas sobre la aplicaci\u00f3n de este <strong>nuevo r\u00e9gimen fiscal para las sociedades<\/strong> civiles puede ponerse en contacto con nuestra <a title=\"Asesoria Fiscal y Contable\" href=\"http:\/\/www.gremicat.es\/asesoria-fiscal-contable-barcelona\/\" target=\"_blank\" rel=\"noopener\">Asesor\u00eda Fiscal y Contable<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nuevo r\u00e9gimen fiscal para las sociedades civiles, que a partir del 1 de enero de 2016 tributar\u00e1n por el Impuesto <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9024192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9024191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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