{"id":9025758,"date":"2017-02-22T08:00:07","date_gmt":"2017-02-22T07:00:07","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=9173"},"modified":"2017-02-22T08:00:07","modified_gmt":"2017-02-22T07:00:07","slug":"reforma-limpost-de-societats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/reforma-limpost-de-societats\/","title":{"rendered":"Reforma de l’Impost de societats"},"content":{"rendered":"

El Reial decret Llei 3\/2016, de 2 de desembre, en el qual s’adopten modificacions en l’\u00e0mbit tributari, per consolidar les finances p\u00fabliques, introdueix importants modificacions en l’Impost de Societats amb efectes per als per\u00edodes impositius que s’inici\u00efn a partir de l’1 de gener de 2016.<\/p>\n

[texto_central]<\/p>\n

En relaci\u00f3 a la compensaci\u00f3 de bases imposables negatives, es pret\u00e9n aconseguir que, en aquells per\u00edodes impositius en qu\u00e8 existeixi base imposable positiva generada, l’aplicaci\u00f3 de cr\u00e8dits fiscals, en reduir la base imposable o la quota \u00edntegra, no minori l’import a pagar \u00edntegrament, per a aix\u00f2 es limita la compensaci\u00f3 de Bases Imposables Negatives d’exercicis anteriors per a grans empreses en els seg\u00fcents percentatges:<\/p>\n

Empreses amb import net de la xifra de negocis superior a 60 milions d’euros, el 25%.Empreses amb import net de la xifra de negocis entre 20 i 60 milions, el 50%.<\/p>\n

Tamb\u00e9 s’estableix un nou l\u00edmit per a l’aplicaci\u00f3 de deduccions per doble imposici\u00f3 generades o pendents de compensar, que es xifra en el 50% de la quota \u00edntegra.<\/p>\n

A m\u00e9s, es disposa que la reversi\u00f3 de les p\u00e8rdues per deterioraci\u00f3 de valor de participacions que van resultar fiscalment dedu\u00efbles en per\u00edodes impositius previs a 2013 i que a partir d’aquesta data no ho s\u00f3n, haur\u00e0 de realitzar-se per un import m\u00ednim anual, de forma lineal durant cinc anys.<\/p>\n

D’altra banda, per als per\u00edodes impositius que s’inici\u00efn a partir de l’1 de gener de 2017, s’estableix la no dedu\u00efbilitat de les p\u00e8rdues realitzades en la transmissi\u00f3 de participacions en entitats sempre que es tracti de participacions amb dret a l’exempci\u00f3 en les rendes positives obtingudes, tant en dividends com en plusv\u00e0lues generades en la transmissi\u00f3 de participacions.<\/p>\n

Aix\u00ed mateix, queda exclosa d’integraci\u00f3 a la base imposable qualsevol tipus de p\u00e8rdua que es generi per la participaci\u00f3 en entitats situades en paradisos fiscals o en territoris que no aconsegueixin un nivell de tributaci\u00f3 adequat.<\/p>\n

Finalment, si fuma, recordi que pagar\u00e0 m\u00e9s impostos, per la qual cosa aquest pot ser un bon argument per deixar de fumar. A m\u00e9s, tamb\u00e9 puja un 5% l’Impost sobre Productes Intermedis i l’Impost sobre l’Alcohol i Begudes Derivades.<\/p>\n

Per ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El Reial decret Llei 3\/2016, de 2 de desembre, en el qual s’adopten modificacions en l’\u00e0mbit tributari, per consolidar les …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025759,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025758","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nReforma de l'Impost de societats - gremicat<\/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.gremicat.es\/ca\/reforma-limpost-de-societats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma de l'Impost de societats - gremicat\" \/>\n<meta property=\"og:description\" content=\"El Reial decret Llei 3\/2016, de 2 de desembre, en el qual s’adopten modificacions en l’\u00e0mbit tributari, per consolidar les ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/reforma-limpost-de-societats\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-22T07:00:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2017\/02\/Impuesto-de-sociedades.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1\" \/>\n\t<meta property=\"og:image:height\" content=\"1\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reforma-limpost-de-societats\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reforma-limpost-de-societats\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Reforma de l’Impost de societats\",\"datePublished\":\"2017-02-22T07:00:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reforma-limpost-de-societats\\\/\"},\"wordCount\":397,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reforma-limpost-de-societats\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2017\\\/02\\\/Impuesto-de-sociedades.jpg\",\"articleSection\":[\"Fiscal\",\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reforma-limpost-de-societats\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/reforma-limpost-de-societats\\\/\",\"name\":\"Reforma de l'Impost de societats - 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