{"id":9036049,"date":"2024-02-14T07:00:06","date_gmt":"2024-02-14T07:00:06","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9036049"},"modified":"2024-02-14T08:45:40","modified_gmt":"2024-02-14T08:45:40","slug":"triar-lopcio-de-pagament-fraccionat-de-limpost-de-societats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/triar-lopcio-de-pagament-fraccionat-de-limpost-de-societats\/","title":{"rendered":"Triar l&#8217;opci\u00f3 de pagament fraccionat de l&#8217;Impost de societats"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9036049\" class=\"elementor elementor-9036049 elementor-9036048\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Si el volum d'operacions de la seva empresa en 2023 no va superar els sis milions d'euros i el seu exercici coincideix amb l'any natural, durant aquest mes de febrer pot canviar la forma de c\u00e0lcul dels seus pagaments a compte de l'Impost de societats de 2024.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Si el volum d&#8217;operacions de la seva empresa en 2023 no va superar els sis milions d&#8217;euros i el seu exercici coincideix amb l&#8217;any natural, durant aquest mes de febrer pot canviar la forma de c\u00e0lcul dels seus pagaments a compte de l&#8217;Impost de societats de 2024.<\/span><\/p><p><span style=\"font-weight: 400;\">Com ja sap, els contribuents de l&#8217;Impost de societats tenen l&#8217;obligaci\u00f3 d&#8217;efectuar un pagament fraccionat, aix\u00f2 \u00e9s, un pagament a compte de la liquidaci\u00f3 de l&#8217;Impost de societats corresponent al per\u00edode impositiu que estigui en curs el dia primer dels mesos d&#8217;abril, octubre i desembre. El pagament fraccionat t\u00e9 la consideraci\u00f3 de deute tributari.<\/span><\/p><p><span style=\"font-weight: 400;\">Si els ingressos de la seva societat han caigut bruscament, segurament li interessa pagar menys de pagament fraccionat de l&#8217;Impost de societats enguany.<\/span><\/p><p><span style=\"font-weight: 400;\">Si la seva empresa calcula els seus pagaments a compte de l&#8217;Impost de societats segons el sistema de quotes, verifiqui si li interessa canviar al sistema de bases.<\/span><\/p><p><span style=\"font-weight: 400;\">En concret, si el volum d&#8217;operacions de la seva empresa al 2023 no va superar els sis milions d&#8217;euros i el seu exercici coincideix amb l&#8217;any natural, durant aquest mes de febrer pot canviar la forma de c\u00e0lcul dels seus pagaments a compte de l&#8217;Impost de societats de 2024:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sistema de quotes. El primer pagament fraccionat (que presentar\u00e0 el mes vinent d&#8217;abril) ser\u00e0 un 18% de la quota a ingressar del IS de 2022 (que \u00e9s l&#8217;\u00faltima declaraci\u00f3 que haur\u00e0 estat presentada en aquesta data).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Com a l&#8217;hora de realitzar el segon i el tercer pagament (a l&#8217;octubre i desembre) ja haur\u00e0 presentat el IS de 2023, aquests pagaments ja seran del 18% de la quota a ingressar en aquest impost.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sistema de bases. Si aplica el sistema de bases, en els pagaments fraccionats que efectu\u00ef durant l&#8217;any haur\u00e0 d&#8217;ingressar el 17% de la base imposable acumulada des de l&#8217;inici de l&#8217;exercici fins al dia anterior a l&#8217;inici de cadascun dels per\u00edodes d&#8217;ingr\u00e9s d&#8217;aquests pagaments (descomptant retencions i pagaments fraccionats ja realitzats).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Novetat. No obstant aix\u00f2, si la xifra de negocis de la seva empresa -o la xifra de negocis consolidada del seu grup, si pertany a un- va ser inferior a un mili\u00f3 d&#8217;euros en 2022, a partir d&#8217;enguany, i com a novetat, aquest percentatge ser\u00e0 de nom\u00e9s el 16%. Aquest \u00e9s el percentatge que correspon a les empreses que facturen menys d&#8217;un mili\u00f3 d&#8217;euros i que a partir de 2023 tributen en el IS a una mena del 23% (5\/7 del tipus de gravamen arrodonint per defecte).<\/span><\/p><p><span style=\"font-weight: 400;\">Canviar al sistema de bases pot interessar-li si preveu que en 2024 els seus resultats seran inferiors a altres anys. Per exemple:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Si en 2022 o 2023 va realitzar alguna venda d&#8217;actius que li va reportar un resultat extraordinari que no es repetir\u00e0 en 2024.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">si en 2024 preveu que les seves vendes disminuiran o que incorrer\u00e0 en majors despeses que en anys anteriors.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\"><span style=\"font-weight: 400;\">Assessoria fiscal<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">Si t&#8217;ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-251938d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"251938d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b2b5d1c\" data-id=\"b2b5d1c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Si el volum d&#8217;operacions de la seva empresa en 2023 no va superar els sis milions d&#8217;euros i el seu <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9036053,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9036049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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