{"id":9038265,"date":"2025-02-19T10:00:24","date_gmt":"2025-02-19T10:00:24","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9038265"},"modified":"2025-02-19T10:05:21","modified_gmt":"2025-02-19T10:05:21","slug":"lliurament-de-productes-gratuits-o-amb-descompte-a-empleats","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/lliurament-de-productes-gratuits-o-amb-descompte-a-empleats\/","title":{"rendered":"Lliurament de productes gratu\u00efts o amb descompte a empleats"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9038265\" class=\"elementor elementor-9038265 elementor-9038253\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a4b38c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4b38c3\" 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-07e33eb\" data-id=\"07e33eb\" 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-ccd90eb nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ccd90eb\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Quan una empresa lliura productes de manera gratu\u00efta o amb descomptes especials als seus treballadors, sorgeix el dubte de si aix\u00f2 constitueix una retribuci\u00f3 en esp\u00e8cie a l'efecte de l'IRPF.<\/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-8d0a2da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d0a2da\" 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-26ce54c\" data-id=\"26ce54c\" 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-865d857 elementor-widget elementor-widget-text-editor\" data-id=\"865d857\" 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 class=\"p1\">La normativa fiscal estableix regles clares per a valorar aquests beneficis i determinar quan poden ser considerats part del salari de l&#8217;empleat.<\/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-863729c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"863729c\" 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-d1c383a\" data-id=\"d1c383a\" 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-c6fcaca elementor-widget elementor-widget-heading\" data-id=\"c6fcaca\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">1. Regla general: preu de venda al p\u00fablic (PVP)<\/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-18021e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18021e0\" 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-5dda7d0\" data-id=\"5dda7d0\" 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-3ee6d6f elementor-widget elementor-widget-text-editor\" data-id=\"3ee6d6f\" 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 class=\"p1\">El lliurament de productes o serveis que l&#8217;empresa comercialitza als seus empleats constitueix retribuci\u00f3 en esp\u00e8cie, valorada com la difer\u00e8ncia entre el preu de venda al p\u00fablic (PVP) i el preu efectivament pagat pel treballador. Aix\u00f2 aplica tant si el producte es lliura de manera gratu\u00efta com si es ven amb descompte.<\/p><p class=\"p1\">La valoraci\u00f3 del PVP no \u00e9s sempre el preu general; existeixen regles especials que permeten reduir el seu valor en uns certs casos.<\/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-0c7834c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c7834c\" 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-9546a71\" data-id=\"9546a71\" 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-5800807 elementor-widget elementor-widget-heading\" data-id=\"5800807\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">2. C\u00e0lcul de la retribuci\u00f3 en esp\u00e8cie amb descomptes<\/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-14b368b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"14b368b\" 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-86a8799\" data-id=\"86a8799\" 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-8ad96af elementor-widget elementor-widget-text-editor\" data-id=\"8ad96af\" 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 class=\"p1\">Per a determinar la valoraci\u00f3 de la retribuci\u00f3 en esp\u00e8cie, s&#8217;apliquen les seg\u00fcents reduccions:<\/p><ul class=\"ul1\"><li class=\"li1\">Descomptes aplicats a altres col\u00b7lectius similars: Si l&#8217;empresa ofereix descomptes a altres grups (per exemple, clients preferents), aquest descompte pot aplicar-se tamb\u00e9 als empleats.<\/li><li class=\"li1\">Promocions generals vigents: Es considera el preu final amb les ofertes o promocions de car\u00e0cter general existents en el moment del lliurament.<\/li><li class=\"li1\">Descompte m\u00e0xim perm\u00e8s: Si no existeixen promocions, l&#8217;empresa pot aplicar un descompte m\u00e0xim del 15% sobre el PVP i fins a un l\u00edmit anual de 1.000 euros.<\/li><\/ul><p class=\"p1\">Si el descompte general aplicable \u00e9s inferior al 15%, l&#8217;empresa podr\u00e0 aplicar igualment el 15% dins del l\u00edmit anual.3.<span class=\"Apple-converted-space\">\u00a0<\/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-c6bd850 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6bd850\" 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-a189e7d\" data-id=\"a189e7d\" 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-f9fe3d5 elementor-widget elementor-widget-heading\" data-id=\"f9fe3d5\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">3. Pol\u00edtica recomanada per a evitar retribuci\u00f3 en esp\u00e8cie<\/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-3802a05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3802a05\" 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-b8a948f\" data-id=\"b8a948f\" 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-e484975 elementor-widget elementor-widget-text-editor\" data-id=\"e484975\" 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 class=\"p1\">Per a minimitzar o evitar que els lliuraments de productes o descomptes a empleats constitueixin retribuci\u00f3 en esp\u00e8cie, l&#8217;empresa pot adoptar les seg\u00fcents mesures:<\/p><ul class=\"ul1\"><li class=\"li1\">Aplicar un descompte m\u00e0xim del 15% sobre el PVP no rebaixat.<\/li><li class=\"li1\">Limitar el volum de compres anuals per a evitar superar el topall de 1.000 euros de descompte.<\/li><\/ul><p class=\"p1\">Per exemple:<\/p><ul class=\"ul1\"><li class=\"li1\">Si el descompte \u00e9s del 15%, el m\u00e0xim de compres anuals sense generar retribuci\u00f3 en esp\u00e8cie seria de 6.666 euros (6.666 x 15% = 1.000 euros).<\/li><\/ul>\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-33d1787 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33d1787\" 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-1d58ff9\" data-id=\"1d58ff9\" 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-fe31f2a elementor-widget elementor-widget-heading\" data-id=\"fe31f2a\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">4. Lliuraments gratu\u00efts: qu\u00e8 ocorre?<\/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-033e304 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"033e304\" 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-173641d\" data-id=\"173641d\" 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-2cfe471 elementor-widget elementor-widget-text-editor\" data-id=\"2cfe471\" 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 class=\"p1\">Els lliuraments gratu\u00efts tamb\u00e9 estan subjectes a les mateixes regles:<\/p><ul class=\"ul1\"><li class=\"li1\">La valoraci\u00f3 de la retribuci\u00f3 en esp\u00e8cie es calcula aplicant el 15% de descompte sobre el PVP o aplicant les promocions generals si existeixen.<\/li><\/ul><p class=\"p1\">Per tant, en abs\u00e8ncia de promocions, l&#8217;empleat haur\u00e0 d&#8217;imputar com a retribuci\u00f3 el PVP amb el descompte m\u00e0xim perm\u00e8s.<\/p><p class=\"p1\">En definitiva, el lliurament de productes gratu\u00efts o amb descompte a empleats pot constituir retribuci\u00f3 en esp\u00e8cie, i ha de ser correctament valorada conforme a les regles fiscals vigents:<\/p><ul class=\"ul1\"><li class=\"li1\">Aplicaci\u00f3 de descomptes m\u00e0xims del 15% o fins a 1.000 euros anuals.<\/li><li class=\"li1\">Inclusi\u00f3 de promocions generals vigents.<\/li><li class=\"li1\">Evitar superar aquests l\u00edmits mitjan\u00e7ant una pol\u00edtica clara de descomptes en l&#8217;empresa.<\/li><\/ul><p class=\"p1\">Adoptant aquestes mesures, la seva empresa podr\u00e0 minimitzar el risc fiscal i oferir beneficis als treballadors de manera eficient.<\/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-7174dc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7174dc8\" 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-9a2a7f8\" data-id=\"9a2a7f8\" 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-bc1d7f0 elementor-widget elementor-widget-heading\" data-id=\"bc1d7f0\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">5. Tractament fiscal en l'Impost de societats<\/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-472f7e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"472f7e0\" 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-a8663ea\" data-id=\"a8663ea\" 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-95d6cb9 elementor-widget elementor-widget-text-editor\" data-id=\"95d6cb9\" 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 class=\"p1\">Quan una empresa lliura productes als seus empleats de manera gratu\u00efta o amb descomptes, es generen <b>efectes fiscals<\/b> tant en la <b>determinaci\u00f3 dels ingressos<\/b> com en les <b>despeses dedu\u00efbles<\/b> en l&#8217;Impost de societats:<\/p><p class=\"p1\"><b>a) Registre d&#8217;ingressos per lliuraments a empleats<\/b><\/p><p class=\"p1\">La normativa del IS estableix que el lliurament de productes a empleats ha de considerar-se com a <b>venda<\/b> a efectes fiscals, encara que es realitzi de manera gratu\u00efta o amb un preu rebaixat. En conseq\u00fc\u00e8ncia:<\/p><ul class=\"ul1\"><li class=\"li1\">L&#8217;empresa ha de registrar un ingr\u00e9s equivalent al valor normal de mercat del producte lliurat, \u00e9s a dir, el Preu de Venda al P\u00fablico (PVP).<\/li><li class=\"li1\">Si existeix un descompte aplicat (fins al l\u00edmit del 15% o 1.000 euros en IRPF), aquest haur\u00e0 de ser considerat com una despesa dedu\u00efble, sempre que compleixi amb els requisits de correlaci\u00f3 amb els ingressos i tingui justificaci\u00f3 documental.<\/li><\/ul><p class=\"p1\"><b>b) Deducibilitat de les despeses<\/b><\/p><p class=\"p1\">Les despeses derivades d&#8217;aquests lliuraments (per exemple, el cost del producte) seran dedu\u00efbles en el IS si compleixen amb els seg\u00fcents requisits establerts en l&#8217;article 15 de la LIS (Llei de l&#8217;Impost de societats):<\/p><ul class=\"ul1\"><li class=\"li1\">Correlaci\u00f3 amb els ingressos: La despesa ha d&#8217;estar vinculat a l&#8217;activitat econ\u00f2mica de l&#8217;empresa i ser necessari per a obtenir ingressos futurs (per exemple, fidelitzaci\u00f3 d&#8217;empleats, motivaci\u00f3 o millora del clima laboral).<\/li><li class=\"li1\">Justificaci\u00f3 documental: S&#8217;ha de comptar amb documentaci\u00f3 adequada (factures, n\u00f2mines, etc.) que acrediti el lliurament i la seva valoraci\u00f3.<\/li><li class=\"li1\">Registre comptable: La despesa ha d&#8217;estar comptabilitzat correctament en el compte de resultats de l&#8217;empresa.<\/li><\/ul>\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-489b5b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"489b5b0\" 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-a1ef3cf\" data-id=\"a1ef3cf\" 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-1b924f6 elementor-widget elementor-widget-heading\" data-id=\"1b924f6\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">6. IVA suportat i repercutit<\/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-eb41658 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb41658\" 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-1b216fd\" data-id=\"1b216fd\" 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-b32a3e1 elementor-widget elementor-widget-text-editor\" data-id=\"b32a3e1\" 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 class=\"p1\">El lliurament gratu\u00eft de b\u00e9ns tamb\u00e9 t\u00e9 impacte en l&#8217;IVA, ja que, a efectes fiscals, es considera un lliurament de b\u00e9ns realitzada a t\u00edtol oner\u00f3s.<\/p><ul class=\"ul1\"><li class=\"li1\">Lliurament gratu\u00eft: L&#8217;empresa ha d&#8217;autoregular l&#8217;IVA, \u00e9s a dir, repercutir i declarar l&#8217;impost corresponent al valor de mercat del producte lliurat.<\/li><li class=\"li1\">Lliurament amb descompte: Si es cobra un import rebaixat a l&#8217;empleat, l&#8217;IVA es calcular\u00e0 sobre el preu efectivament pagat pel treballador.<\/li><\/ul>\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-97acab3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97acab3\" 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-a829111\" data-id=\"a829111\" 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-a739d62 elementor-widget elementor-widget-heading\" data-id=\"a739d62\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">7. Efecte en el compte de resultats de l'empresa<\/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-15bbf23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15bbf23\" 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-2bb6b93\" data-id=\"2bb6b93\" 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-12c9adf elementor-widget elementor-widget-text-editor\" data-id=\"12c9adf\" 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 class=\"p1\">El tractament comptable i fiscal en l&#8217;Impost de societats t\u00e9 impacte directe en el compte de resultats:<\/p><ul class=\"ul1\"><li class=\"li1\">Ingressos: Es registra com a ingr\u00e9s per vendes el PVP del producte lliurat.<\/li><li class=\"li1\">Despeses:<\/li><\/ul><ul class=\"ul1\"><li class=\"li1\">El cost del producte lliurat es registra com una despesa dedu\u00efble.<\/li><li class=\"li1\">El descompte aplicat (si compleix els requisits) pot considerar-se una despesa de personal, la qual cosa redueix la base imposable del IS.<\/li><\/ul><ul class=\"ul1\"><li class=\"li1\">IVA: Es repercuteix l&#8217;impost corresponent al valor del producte.<\/li><\/ul><p class=\"p1\">Com veiem, el lliurament gratu\u00eft o amb descompte de productes a empleats genera ingressos imputats i, al seu torn, despeses dedu\u00efbles en l&#8217;Impost de societats. \u00c9s fonamental que les empreses documentin adequadament aquestes operacions i tinguin en compte l&#8217;impacte en IVA per a evitar riscos fiscals.<\/p><p class=\"p1\">Una correcta planificaci\u00f3 i aplicaci\u00f3 de descomptes permet aprofitar els beneficis de fidelitzaci\u00f3 i motivaci\u00f3 d&#8217;empleats sense inc\u00f3rrer en conting\u00e8ncies fiscals.<\/p><p class=\"p1\">Poden posar-se en contacte amb aquest despatx professional per a qualsevol dubte o aclariment que puguin tenir sobre aquest tema.<\/p><p class=\"p1\">Per a ampliar aquesta informaci\u00f3 consulti amb <a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-fiscal-i-comptable-barcelona\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s1\">Assessoria fiscal<\/span><\/a><\/p><p class=\"p1\">Si t&#8217;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":"<p>Quan una empresa lliura productes de manera gratu\u00efta o amb descomptes especials als seus treballadors, sorgeix el dubte de si aix\u00f2 constitueix una retribuci\u00f3 en esp\u00e8cie a l&#8217;efecte de l&#8217;IRPF.<\/p>\n","protected":false},"author":1,"featured_media":9034740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9038265","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 v28.5 - 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