{"id":9027726,"date":"2019-07-03T09:00:54","date_gmt":"2019-07-03T08:00:54","guid":{"rendered":"http:\/\/gremicat.es\/?p=13193"},"modified":"2019-07-03T09:00:54","modified_gmt":"2019-07-03T08:00:54","slug":"presentacio-declaracio-impost-societats-2018","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-impost-societats-2018\/","title":{"rendered":"Presentaci\u00f3 de la declaraci\u00f3 de l’Impost de societats de l’exercici 2018"},"content":{"rendered":"

Novetats i obligacions de car\u00e0cter formal que hem de saber sobre la Campanya de l’Impost de societats 2018<\/span><\/span><\/p>\n

[texto_central]<\/p>\n

El dia 1 de juliol l’Ag\u00e8ncia Tribut\u00e0ria ha posat en marxa la Campanya de l’Impost de societats 2018<\/h2>\n

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. No obstant l’anterior, si el per\u00edode impositiu coincideix amb l’any natural, i es produeix la domiciliaci\u00f3 del pagament del deute tributari, el termini per a aquesta domiciliaci\u00f3 banc\u00e0ria \u00e9s del 1-7-2019 al 20-7-2019,<\/strong> tots dos inclusivament, si b\u00e9 pot realitzar-se en l’entitat de dip\u00f2sit que actu\u00ef com a col\u00b7laboradora en la gesti\u00f3 recaptat\u00f2ria (banc, caixa d’estalvi o cooperativa de cr\u00e8dit) situada en territori espanyol en la qual es trobi oberta al seu nom el compte en la qual es domicilia el pagament. En els sup\u00f2sits de domiciliaci\u00f3 banc\u00e0ria els pagaments s’entenen realitzats en la data de c\u00e0rrec en compte de les domiciliacions, considerant-se justificant de l’ingr\u00e9s el que expedeixi l’entitat de dip\u00f2sit.<\/p>\n

Tot aix\u00f2, sense perjudici dels terminis de presentaci\u00f3 de les declaracions que tinguin establertes les Comunitats Aut\u00f2nomes del Pa\u00eds Basc i Navarra.<\/p>\n

Atenci\u00f3: Recordi que tindr\u00e0 car\u00e0cter obligatori per als contribuents, la presentaci\u00f3 per via electr\u00f2nica a trav\u00e9s d’Internet dels Models 200 i 220, independentment de la forma o denominaci\u00f3 que adopti el subjecte passiu de l’impost.<\/p>\n

Qui estan subjectes a l’Impost de societats?<\/h4>\n

La subjecci\u00f3 a l’Impost la determina la resid\u00e8ncia en territori espanyol. Es consideraran residents en territori espanyol les entitats en les quals concorri algun dels seg\u00fcents requisits:<\/p>\n

1. Que s’haguessin constitu\u00eft conforme a les lleis espanyoles.
\n2. Que tinguin el seu domicili social en territori espanyol.
\n3. Que tinguin la seu de direcci\u00f3 efectiva en territori espanyol.<\/p>\n

A aquest efecte, s’entendr\u00e0 que una entitat t\u00e9 la seva seu de direcci\u00f3 efectiva en territori espanyol quan en ell radiqui la direcci\u00f3 i control del conjunt de les seves activitats.<\/p>\n

Concretament, seran contribuents de l’Impost, quan tinguin la seva resid\u00e8ncia en territori espanyol:<\/p>\n

Tota classe d’entitats, qualsevol que sigui la seva forma o denominaci\u00f3, sempre que tinguin personalitat jur\u00eddica pr\u00f2pia, excepte les societats civils que no tinguin objecte mercantil.<\/p>\n

\u00a0Qui estan obligats a presentar la declaraci\u00f3 de l’Impost de societats?<\/b><\/h4>\n

Estan obligats a presentar la declaraci\u00f3 de l’Impost de societats tots els contribuents d’aquest, amb independ\u00e8ncia que hagin desenvolupat o no activitats durant el per\u00edode impositiu i que s’hagin obtingut o no rendes subjectes a l’impost.<\/span><\/p>\n

Per tant, circumst\u00e0ncies tals com que l’entitat romangui inactiva o que, tenint activitat, no s’hagin generat com a conseq\u00fc\u00e8ncia de la mateixa renda sotmeses a tributaci\u00f3, no eximeixen al contribuent de l’obligaci\u00f3 de presentar la preceptiva declaraci\u00f3.<\/span><\/p>\n

Concretament, 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.<\/span><\/p>\n

Com a \u00faniques excepcions a l’obligaci\u00f3 general de declarar, la normativa vigent contempla les seg\u00fcents:<\/span><\/p>\n

– Les entitats declarades totalment exemptes per l’article 9.1 de la Llei de l’Impost de societats o que els sigui aplicable el r\u00e8gim d’aquest article.
\n– Les entitats parcialment exemptes a qu\u00e8 es refereix l’article 9.3 de la Llei de l’Impost de societats que compleixin els seg\u00fcents requisits:
\n– Que els seus ingressos totals no superin 75.000 euros anuals..
\n– Que els ingressos corresponents a rendes no exemptes no superin 2.000 euros anuals.
\n– Que totes les rendes no exemptes que obtinguin estiguin sotmeses a retenci\u00f3..
\n– Les comunitats titulars de muntanyes ve\u00efnals en m\u00e0 comuna respecte d’aquells per\u00edodes impositius en qu\u00e8 no tinguin ingressos sotmesos a l’Impost de societats, ni incorrin en cap despesa, ni realitzin les inversions que donen dret a la reducci\u00f3 en la base imposable espec\u00edficament aplicable a aquests contribuents.<\/p>\n

Atenci\u00f3:<\/strong> Tingui present que des del 01-01-2016, les societats civils amb personalitat jur\u00eddica i objecte mercantil, que venien tributant en r\u00e8gim d’atribuci\u00f3 de rendes en l’IRPF, passen a ser contribuents de l’Impost de societats. No obstant aix\u00f2, continuaran tributant per l’IRPF, les societats civils que realitzin activitats agr\u00edcoles, ramaderes, forestals, pesqueres, mineres, aix\u00ed com les professionals en el sentit de la llei 2\/2007, de societats professionals.
\nPer a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Novetats i obligacions de car\u00e0cter formal que hem de saber sobre la Campanya de l’Impost de societats 2018 [texto_central] El …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9027727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9027726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"\nPresentaci\u00f3 de la declaraci\u00f3 de l'Impost de societats de l'exercici 2018 - 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\/presentacio-declaracio-impost-societats-2018\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Presentaci\u00f3 de la declaraci\u00f3 de l'Impost de societats de l'exercici 2018 - 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