{"id":9037001,"date":"2024-07-03T07:00:50","date_gmt":"2024-07-03T07:00:50","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037001"},"modified":"2024-07-01T10:43:10","modified_gmt":"2024-07-01T10:43:10","slug":"presentacio-impost-sobre-societats-2023","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/presentacio-impost-sobre-societats-2023\/","title":{"rendered":"Presentaci\u00f3 Impost sobre Societats 2023"},"content":{"rendered":"\t\t
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Al BOE de 27 de maig de 2024, i en vigor des de l’1 de juliol, s’ha publicat l’Ordre HAC\/495\/2024, de 21 de maig, per la qual s’aproven els models de declaraci\u00f3 de l’Impost de societats (IS) i de l’Impost sobre la Renda de no Residents (IRNR) corresponent a establiments permanents i a entitats en r\u00e8gim d’atribuci\u00f3 de rendes constitu\u00efdes a l’estranger amb pres\u00e8ncia en territori espanyol, per als per\u00edodes impositius iniciats entre l’1 de gener i el 31 de desembre de 2023.<\/p>

Per a aquest exercici 2023, les principals novetats del IS s’han centrat en adoptar mesures per a les empreses emergents, les microempreses, les entitats domiciliades a les illes Balears i per a aquelles que escometin inversions en estalvi energ\u00e8tic. Als grups que apliquen el r\u00e8gim especial de consolidaci\u00f3 fiscal se’ls limita, per\u00f2 nom\u00e9s per al per\u00edode impositiu 2023, la compensaci\u00f3 de les bases imposables negatives al 50%. A m\u00e9s, s’han aprovat diferents resolucions i consultes del ICAC que afecten el Pla General de Comptabilitat (PGC).<\/p>

A m\u00e9s, s’han aprovat diferents resolucions i consultes del ICAC que afecten el Pla General de Comptabilitat (PGC).<\/p>

D’acord amb l’Ordre HAC\/495\/2024, de 21 de maig, estan obligats a presentar la declaraci\u00f3 tots els subjectes passius, amb independ\u00e8ncia que hagin desenvolupat o no activitats durant el per\u00edode impositiu i que hagin obtingut o no rendes. Les entitats parcialment exemptes nom\u00e9s estan obligades a presentar la declaraci\u00f3 quan obtinguin ingressos totals que superin 75.000\u20ac anuals, ingressos de rendes no exemptes sotmeses a retenci\u00f3 que superin 2.000\u20ac anuals o rendes no exemptes no sotmeses a retenci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Principals novetats aplicables en l'exercici 2023:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • Tipus de gravamen redu\u00eft en l’Impost de societats (IS): Es redueix del 25 al 23% el tipus de gravamen per a les entitats l’import net de les quals de la xifra de negocis (INCN) del per\u00edode impositiu immediat anterior sigui inferior a 1.000.000\u20ac i no tingui la consideraci\u00f3 d’entitat patrimonial.<\/li>
  • Limitaci\u00f3 a la compensaci\u00f3 de p\u00e8rdues en 2023 en el r\u00e8gim de consolidaci\u00f3 fiscal: S’estableix una mesura per al per\u00edode impositiu 2023 consistent en la no inclusi\u00f3 del 50% de les bases imposables individuals negatives de les entitats integrants d’un grup que tributi en el r\u00e8gim de consolidaci\u00f3 fiscal en la determinaci\u00f3 de la base imposable consolidada d’aquest grup. L’esmentat percentatge no incl\u00f2s en 2023 podr\u00e0 ser compensat de la base imposable positiva del grup fiscal en els anys successius.<\/li>
  • Pr\u00f2rroga de la suspensi\u00f3 de la causa de dissoluci\u00f3 per p\u00e8rdues: S’estableix que no es computaran les p\u00e8rdues dels exercicis 2020 i 2021 fins al tancament de l’exercici que s’inici\u00ef l’any 2024.<\/li>
  • Deducci\u00f3 per contribucions empresarials a sistemes de previsi\u00f3 social empresarial: Les societats podran practicar una deducci\u00f3 en la quota \u00edntegra del 10% de les contribucions empresarials imputades a favor dels treballadors amb retribucions brutes anuals inferiors a 27.000\u20ac.<\/li>
  • Amortitzaci\u00f3 accelerada de les inversions en noves infraestructures de rec\u00e0rrega de vehicles el\u00e8ctrics: Es permet l’amortitzaci\u00f3 accelerada d’inversions en noves infraestructures de rec\u00e0rrega de vehicles el\u00e8ctrics afectes a activitats econ\u00f2miques en els per\u00edodes impositius que comencen en els anys 2023, 2024 i 2025. Aix\u00f2 es basa en un coeficient que multiplica per 2 el coeficient d’amortitzaci\u00f3 lineal m\u00e0xim i requereix documentaci\u00f3 t\u00e8cnica i certificaci\u00f3 d’instal\u00b7laci\u00f3 el\u00e8ctrica.<\/li>
  • Empreses emergents (“Llei de Startups”): S’estableix un tipus impositiu del 15% per a les empreses emergents en el primer any en qu\u00e8 tinguin base imposable positiva i en els 3 seg\u00fcents, sempre que mantinguin la qualificaci\u00f3 d’emergents, i es permet l’ajornament del deute tributari de l’Impost de Societats (IS) o de l’Impost sobre la Renda de No Residents (IRNR) en els dos primers exercicis des que la base imposable sigui positiva, sense garanties ni interessos de demora, per un per\u00edode de 12 i 6 mesos respectivament. S’elimina l’obligaci\u00f3 d’efectuar pagaments fraccionats del IS i del IRNR en els 2 anys posteriors a aquell en el qual la base imposable sigui positiva.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Tingui present la seg\u00fcent documentaci\u00f3:\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    • Comptes anuals 2023: en elles tindrem la informaci\u00f3 b\u00e0sica que cal incorporar al model de l’Impost de societats.\u00a0<\/span><\/li>
    • Declaracions de l’Impost de societats d’exercicis anteriors: ens donaran pistes sobre difer\u00e8ncies entre la base imposable i el resultat comptable que puguin revertir en 2023, bases imposables negatives que puguem compensar, saldo de deduccions no aplicades en el passat que es poden aprofitar ara, etc. Declaracions 2023 d’altres impostos perqu\u00e8 les quadrem amb les magnituds consignades en la declaraci\u00f3 de Societats: IVA (resum anual), 190 de retencions, 180 de retencions per arrendament d’immobles, 193 (resum anual de retencions del capital mobiliari), etc.\u00a0<\/span><\/li>
    • Pagaments fraccionats de 2023<\/li>
    • Certificats: de retencions sobre arrendaments d’immobles, sobre rendiments del capital mobiliari percebuts, d’entitats en r\u00e8gim d’atribuci\u00f3 de rendes, si \u00e9s que la societat \u00e9s part\u00edcip o comuner o de donatius o donacions efectuades en l’exercici i de donatius o donacions, etc.<\/li><\/ul>

      \u00a0<\/p>

      Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/p>

      Per a ampliar aquesta informaci\u00f3 consulti amb Assessoria fiscal<\/p>

      Si t’ha semblat interessant comparteix-ho en xarxes socials, gr\u00e0cies!<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Al BOE de 27 de maig de 2024, i en vigor des de l’1 de juliol, s’ha publicat l’Ordre HAC\/495\/2024, …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9034433,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,897],"tags":[],"class_list":["post-9037001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat","category-noticies"],"yoast_head":"\nPresentaci\u00f3 Impost sobre Societats 2023 - gremicat<\/title>\n<meta name=\"description\" content=\"Per a aquest exercici 2023, les principals novetats de l\u2019IS s'han centrat en adoptar mesures per a les empreses emergents, les microempreses, i per a aquelles que escometin inversions en estalvi energ\u00e8tic.\" \/>\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\/?p=9037003\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Presentaci\u00f3 Impost sobre Societats 2023 - 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