{"id":9028835,"date":"2020-09-23T00:00:05","date_gmt":"2020-09-22T23:00:05","guid":{"rendered":"http:\/\/gremicat.es\/?p=15353"},"modified":"2020-09-23T00:00:05","modified_gmt":"2020-09-22T23:00:05","slug":"obligacio-retencions-deduccions-impost-de-societats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/obligacio-retencions-deduccions-impost-de-societats\/","title":{"rendered":"Obligaci\u00f3 de retencions i deduccions en l’Impost de Societats"},"content":{"rendered":"

Naixement de l\u0092obligaci\u00f3 de retenir a l\u0092Impost sobre societats i la deducci\u00f3 de retencions quan les rentes no han sigut satisfetes.
\n<\/span><\/span><\/p>\n

<\/div>\n

Resoluci\u00f3 del TEAC del 29 de juny de 2020, num. 5810\/2019<\/b><\/strong><\/h2>\n

S\u0092ha publicat una Resoluci\u00f3 del TEAC del 29 de juny de 2020 en unificaci\u00f3 de criteri en la que es decideix sobre la possibilitat o no de que un contribuent de l\u0092Impost sobre Societats dedueixi les retencions que se li haurien haver practicat<\/strong> i, en el seu cas, se li tornin quan les rentes -d\u0092un arrendament- no s\u0092han pagat.<\/p>\n

Els informem que s\u0092ha publicat una interessant Resoluci\u00f3 del TEAC del 29 de juny de 2020, num. 5810\/2019, sobre el naixement de l\u0092obligaci\u00f3 de retenir a l\u0092Impost sobre societats i la deducci\u00f3 de retencions quan les rentes no han sigut satisfetes.<\/strong><\/p>\n

Es tracta d\u0092una resoluci\u00f3 en unificaci\u00f3 de criteri en la qual es decideix sobre la possibilitat o no de que un contribuent de l\u0092Impost sobre Societats dedueixi les retencions que se li haurien haver practicat i, en el seu cas, se li tornin quan les rentes -d\u0092un arrendament- no s\u0092han pagat.<\/p>\n

Respecte a l\u0092obligaci\u00f3 de retenir, primerament, es constata que, en aquest impost, neix amb exigibilitat de les rentes, el qual es diferent al que passa a l\u0092IRPF<\/strong>, en el que neix en el moment en que les rentes es satisfan.<\/p>\n

En segon lloc, la possibilitat de que l\u0092arrendador incrementi a l\u0092\u00edntegre la renta i dedueixi la retenci\u00f3 deguda practicar, sost\u00e9 que nom\u00e9s procedeix en el cas que hagi nascut l\u0092obligaci\u00f3 de retenir, el qual a l\u0092impost societari succeeix amb l\u0092exigibilitat.<\/p>\n

Per tant, podria pensar-se que no \u00e9s necessari que s\u0092hagi produ\u00eft el pagament de la renta, per\u00f2 segons ent\u00e9n l\u0092\u00f2rgan econ\u00f2mic-administratiu, si no hi ha pagament no hi ha retenci\u00f3 -segons definici\u00f3 de la RAE-, aix\u00f2 \u00e9s: l\u0092obligaci\u00f3 de retenir neix amb l\u0092exigibilitat, per\u00f2 nom\u00e9s es pot complir amb el pagament, per el que, per elevar a l\u0092\u00edntegre i deduir la retenci\u00f3, es necessita que concorrin exigibilitat i pagament.<\/p>\n

Tanmateix, en el sup\u00f2sit de que l\u0092arrendatari no satisfaci les rentes exigibles, per\u00f2 si ingressi les retencions en el Tesor, aquest ingr\u00e9s es considera ingr\u00e9s degut de retencions no practicades i el preceptor podria deduir-les.<\/p>\n

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

Naixement de l\u0092obligaci\u00f3 de retenir a l\u0092Impost sobre societats i la deducci\u00f3 de retencions quan les rentes no han sigut …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9028836,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9028835","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"yoast_head":"\nObligaci\u00f3 de retencions i deduccions en 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\/obligacio-retencions-deduccions-impost-de-societats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Obligaci\u00f3 de retencions i deduccions en l'Impost de Societats - 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