{"id":9025254,"date":"2016-07-06T08:03:04","date_gmt":"2016-07-06T07:03:04","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=8100"},"modified":"2016-07-06T08:03:04","modified_gmt":"2016-07-06T07:03:04","slug":"societat-baixa-iae-model-202-pagaments-fraccionats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/societat-baixa-iae-model-202-pagaments-fraccionats\/","title":{"rendered":"Societat de baixa a IAE"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Una societat que presenta la declaraci\u00f3 censal de cessament d\u0092activitat i la declaraci\u00f3 de baixa en l\u0092Impost sobre Activitats Econ\u00f2miques, t\u00e9 obligaci\u00f3 de presentar el model 202 de pagaments fraccionats?<\/strong><\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">Una societat \u00e9s contribuent de l\u0092Impost sobre Societats mentre conservi la seva personalitat jur\u00eddica, i com la t\u00e9 fins que s\u0092inscrigui en el Registre Mercantil l\u0092escriptura p\u00fablica de la seva extinci\u00f3 i es cancel\u00b7lin els assentaments registrals, mentre aix\u00f2 \u00faltim no ocorri estar\u00e0 obligada a efectuar els corresponents pagaments fraccionats a compte de la liquidaci\u00f3 per l\u0092Impost sobre Societats del per\u00edode impositiu que estigui en curs.<\/p>\n<p style=\"text-align: justify;\">Sempre que, a la declaraci\u00f3 realitzada en l\u0092\u00faltim per\u00edode impositiu el termini reglamentari de declaraci\u00f3 del qual estigu\u00e9s ven\u00e7ut, que hagi servit de base de c\u00e0lcul per determinar els al\u00b7ludits pagaments fraccionats per l\u0092exercici en curs conforme a les normes establertes per l\u0092apartat 2 de l\u0092article 40 de la LIS, hagu\u00e9s resultat una quota a ingressar, i la societat no hagu\u00e9s optat expressament dintre del termini i en la forma escaient, per la modalitat de base de c\u00e0lcul del pagament fraccionat contemplada per l\u0092apartat 3 de l\u0092article 40 de l\u0092esmentada Llei de l\u0092Impost sobre Societats.<\/p>\n<p style=\"text-align: justify;\">Aquesta obligaci\u00f3 d\u0092efectuar pagaments fraccionats, no es veu afectada pel fet que la societat en el per\u00edode impositiu en curs no exerc\u00eds activitat alguna, o estigu\u00e9s donada de baixa en l\u0092Impost sobre Activitats Econ\u00f2miques en el mateix o en anteriors, tot aix\u00f2 sense perjudici que en un moment posterior, i una vegada efectuada l\u0092autoliquidaci\u00f3 per l\u0092Impost sobre Societats de l\u0092exercici en curs, resulti a retornar tot o part de l\u0092ingressat pel concepte de pagament fraccionats.<\/p>\n<p style=\"text-align: justify;\">Per ampliar aquesta informaci\u00f3 consulta amb <a style=\"color: #e4003c;\" href=\"\/ca\/assesoria-fiscal-i-comptable\/\">Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una societat que presenta la declaraci\u00f3 censal de cessament d\u0092activitat i la declaraci\u00f3 de baixa en l\u0092Impost sobre Activitats Econ\u00f2miques, <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025255,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025254","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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