{"id":9030620,"date":"2022-07-06T00:00:59","date_gmt":"2022-07-05T23:00:59","guid":{"rendered":"https:\/\/gremicat.es\/?p=18677"},"modified":"2022-07-06T00:00:59","modified_gmt":"2022-07-05T23:00:59","slug":"presentacio-impost-de-societats-2021","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/presentacio-impost-de-societats-2021\/","title":{"rendered":"Presentaci\u00f3 Impost de societats 2021"},"content":{"rendered":"<p style=\"font-size: 22px;\"><span style=\"font-weight: 400;\"><span style=\"font-size: 20px;\">La pr\u00f2xima declaraci\u00f3 de l&#8217;Impost de societats (IS), inevitablement, ve marcada una altra vegada per la COVID-19 ja que les operacions de 2021 s&#8217;han generat en plena pand\u00e8mia, la qual cosa, \u00f2bviament, afectar\u00e0 moltes declaracions.<br \/>\n<\/span><\/span><\/p>\n<div class=\"texto_central\" style=\"clear: both; line-height: 20px; padding-top: 10px;\"><\/div>\n<h2 style=\"text-align: justify; height: 40px; font-size: 20px; color: #e4003c;\"><strong><b> A m\u00e9s, per a aquest exercici 2021, s&#8217;han aprovat diferents normes, com la modificaci\u00f3 del Pla General de Comptabilitat (PGC) aix\u00ed com la Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de comptes (ICAC).<br \/>\n<\/b><\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">En el <strong>BOE de 4 de maig de 2021, i en vigor des de l&#8217;1 de juliol,<\/strong> s&#8217;ha publicat l&#8217;Ordre\u00a0HFP\/379\/2022, de 28 d&#8217;abril, per la qual <strong>s&#8217;aproven els models de declaraci\u00f3 de l&#8217;Impost de societats i de l&#8217;Impost sobre la Renda de no Residents corresponent a establiments permanents i a entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes constitu\u00efdes a l&#8217;estranger amb pres\u00e8ncia en territori espanyol,<\/strong> per als per\u00edodes impositius iniciats entre l&#8217;1 de gener i el 31 de desembre de 2021.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A m\u00e9s, per a aquest exercici 2021, <strong>s&#8217;han aprovat diferents normes<\/strong>, com la <strong>modificaci\u00f3 del Pla General de Comptabilitat (PGC)<\/strong>\u00a0a fi de transposar part del contingut de la Norma Internacional d&#8217;Informaci\u00f3 Financera (NIIF\u00a09) sobre instruments financers, aix\u00ed com la <strong>Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de comptes (ICAC)\u00a0<\/strong>la qual desenvolupa les normes de valoraci\u00f3 sobre el reconeixement d&#8217;ingressos pel lliurament de b\u00e9ns i prestaci\u00f3 de serveis que afecten de ple a aquest exercici econ\u00f2mic. Tamb\u00e9 s&#8217;ha aprovat la <strong>Llei de mesures de lluita contra el frau fiscal<\/strong>, que ha regulat normativa que afecta l&#8217;Impost de societats i destaquem, tamb\u00e9 per la seva import\u00e0ncia, la nova regulaci\u00f3, en la <strong>Llei de Pressupostos Generals de l&#8217;Estat per a 2021,<\/strong> de l&#8217;exempci\u00f3 per a evitar la doble imposici\u00f3 interna i internacional.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Finalment, podem destacar la <strong>Llei 14\/2021, d&#8217;11 d&#8217;octubre,<\/strong> que <strong>modifica els l\u00edmits aplicables a les deduccions per inversions en produccions cinematogr\u00e0fiques, s\u00e8ries audiovisuals i espectacles en viu d&#8217;arts esc\u00e8niques i musicals realitzades a Can\u00e0ries.\u00a0<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Termini de presentaci\u00f3<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">El termini per a la <strong>presentaci\u00f3 de la declaraci\u00f3 del\u00a0IS\u00a02021 via internet (models 200, 220)<\/strong> \u00e9s, amb car\u00e0cter general, el de<strong> 25 dies naturals seg\u00fcents als 6 mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu -per a per\u00edodes impositius coincidents amb l&#8217;any natural els primers 25 dies de juliol de 2022<\/strong>. Els subjectes passius el per\u00edode impositiu dels quals coincideixi amb l&#8217;any natural i presentin per Internet la declaraci\u00f3 del\u00a0IS, <strong>poden domiciliar el pagament (de l&#8217;1 a 20 de juliol).\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Estan <strong>obligats<\/strong> a presentar la declaraci\u00f3<strong> tots els subjectes passius, amb independ\u00e8ncia que hagin desenvolupat o no activitats durant el per\u00edode impositiu<\/strong> i que hagin obtingut o no rendes. Les <strong>entitats parcialment exemptes<\/strong> nom\u00e9s estan <strong>obligades a presentar la declaraci\u00f3 quan obtinguin ingressos totals que superin 75.000\u0080 anuals,<\/strong> ingressos de rendes no exemptes sotmeses a retenci\u00f3 que superin 2.000\u0080 anuals o rendes no exemptes no sotmeses a retenci\u00f3.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tot aix\u00f2 <strong>sense perjudici dels terminis de presentaci\u00f3 i peculiaritats<\/strong> de les declaracions que tinguin establertes les <strong>Comunitats Aut\u00f2nomes del Pa\u00eds Basc i Navarra.\u00a0<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/gremicat.es\/ca\/assesoria-fiscal-i-comptable\/\">Assessoria fiscal<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La pr\u00f2xima declaraci\u00f3 de l&#8217;Impost de societats (IS), inevitablement, ve marcada una altra vegada per la COVID-19 ja que les <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9030621,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9030620","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 v28.8 - 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