{"id":9040501,"date":"2026-02-11T07:00:28","date_gmt":"2026-02-11T07:00:28","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040501"},"modified":"2026-02-11T09:10:06","modified_gmt":"2026-02-11T09:10:06","slug":"impost-societats-2026","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/impost-societats-2026\/","title":{"rendered":"Impost Societats 2026"},"content":{"rendered":"\t\t
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L'Impost de societats torna a baixar per a moltes pimes i micropimes, i aix\u00f2 canvia la foto del tancament de l'exercici. L'exercici 2026 no sols canvia xifres, canvia decisions, perqu\u00e8 el tipus de l'Impost de societats torna a ajustar-se a la baixa.<\/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
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Si la seva empresa \u00e9s de redu\u00efda dimensi\u00f3 -en termes generals, si no supera els deu milions d’euros de xifra de negocis- l’Impost de societats inicia una senda descendent que es prolongar\u00e0 durant diversos exercicis.<\/span><\/p>

No es tracta d’un salt brusc, sin\u00f3 d’una reducci\u00f3 gradual, exercici a exercici, que portar\u00e0 el tipus des del 25% actual fins al 20% a partir de 2029. En la pr\u00e0ctica, cada tancament anual tributar\u00e0 una mica menys que l’anterior.<\/span><\/p>

\u00c9s un canvi discret, per\u00f2 acumulatiu.<\/span><\/p>

La reducci\u00f3 no \u00e9s autom\u00e0tica per “ser petita”; dep\u00e8n de complir els requisits d’empresa de redu\u00efda dimensi\u00f3 cada any.<\/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

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1. Les micropimes entren en un esquema distint<\/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
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Quan parlem de micropimes -empreses la facturaci\u00f3 de les quals no supera el mili\u00f3 d’euros- el disseny de l’impost canvia de l\u00f2gica. A partir de 2025, el tipus deixa de ser \u00fanic i passa a ser progressiu.<\/span><\/p>

Els primers 50.000 euros de base imposable tributen a un tipus m\u00e9s baix, mentre que l’exc\u00e9s el fa a un tipus una mica superior. I, a m\u00e9s, aquests tipus tamb\u00e9 es van reduint amb el pas dels exercicis.<\/span><\/p>

Aix\u00f2 implica que dues empreses amb el mateix benefici poden pagar distint en funci\u00f3 de com es reparteixi la seva base imposable.<\/span><\/p>

No tota la base imposable tributa al tipus m\u00e9s baix; nom\u00e9s el primer tram.<\/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

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2. No totes les societats es beneficien d'aquesta rebaixa\n<\/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
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Conv\u00e9 dir-ho sense embuts: aquestes reduccions no s’apliquen a les societats patrimonials. Si m\u00e9s de la meitat de l’actiu est\u00e0 compost per valors o no est\u00e0 afecte a una activitat econ\u00f2mica, el tipus continuar\u00e0 sent el general del 25%.<\/span><\/p>

\u00c9s un d’aquests matisos que solen passar-se per alt i que, quan es detecten tard, generen sorpreses poc agradables.<\/span><\/p>

Una empresa pot semblar “operativa” i, aix\u00ed i tot, tenir la consideraci\u00f3 de patrimonial a efectes fiscals.<\/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

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3. Exercicis curts i l\u00edmits proporcionals en micropimes\n<\/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
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Quan una micropime t\u00e9 un exercici inferior a l’any -per exemple, per un canvi en la data de tancament- el tram de base imposable que pot tributar al tipus redu\u00eft no \u00e9s fix.<\/span><\/p>

Aquest l\u00edmit de 50.000 euros es prorrateja en funci\u00f3 de la durada real de l’exercici. I, a m\u00e9s, mai pot superar la pr\u00f2pia base imposable del per\u00edode.<\/span><\/p>

En la pr\u00e0ctica, aix\u00f2 obliga a fer n\u00fameros amb una mica m\u00e9s de cura, perqu\u00e8 no sempre interessa tancar l’exercici quan sembla m\u00e9s c\u00f2mode des del punt de vista mercantil.<\/span><\/p>

Canviar la data de tancament pot alterar el tipus efectiu de l’Impost de societats sense que es percebi a simple vista.<\/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

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4. Punt d'inflexi\u00f3 fiscal\n<\/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
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L’any 2026 marca un nou gra\u00f3 en aquesta reducci\u00f3 progressiva. Les empreses de redu\u00efda dimensi\u00f3 passaran a tributar al 23%, i les micropimes veuran baixar de nou els tipus aplicables als seus trams.<\/span><\/p>

Aquest escenari introdueix una variable interessant en la planificaci\u00f3: el moment en el qual es generen els beneficis comen\u00e7a a importar m\u00e9s que abans.<\/span><\/p>

No \u00e9s una invitaci\u00f3 a for\u00e7ar decisions, per\u00f2 s\u00ed a pensar amb una mica m\u00e9s de perspectiva.<\/span><\/p>

Retardar o avan\u00e7ar ingressos i despeses pot tenir sentit fiscal, per\u00f2 nom\u00e9s si existeix una ra\u00f3 econ\u00f2mica real darrere.<\/span><\/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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5. Planificar sense for\u00e7ar, la clau silenciosa\n<\/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
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En aquest context, pot resultar raonable valorar si conv\u00e9 posposar determinades operacions a exercicis amb tipus m\u00e9s baixos o avan\u00e7ar despeses per a suavitzar la c\u00e0rrega fiscal de l’any en curs.<\/span><\/p>

Ara b\u00e9, aquest tipus d’ajustos han de fer-se amb prud\u00e8ncia. La frontera entre planificar i for\u00e7ar \u00e9s m\u00e9s fina del que sembla, i l’Administraci\u00f3 sol fixar-se especialment en els tancaments d’exercici “massa oportuns”.<\/span><\/p>

La planificaci\u00f3 fiscal funciona millor quan \u00e9s discreta, coherent i documentada.<\/span><\/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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6. Una rebaixa que mereix seguiment any a any\n<\/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
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La reducci\u00f3 de l’Impost de societats no \u00e9s un fet a\u00efllat d’un sol exercici. \u00c9s un proc\u00e9s que es desplega amb el temps i que exigeix revisar cada tancament amb un enfocament lleugerament distint al tradicional.<\/span><\/p>

No es tracta nom\u00e9s de pagar menys, sin\u00f3 <\/span>d’entendre quan i per qu\u00e8 es paga menys<\/b>.<\/span><\/p>

Donar per descomptat el tipus del IS sense revisar la normativa vigent pot portar a decisions mal ajustades.<\/span><\/p>

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

Si t’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

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L’Impost de societats torna a baixar per a moltes pimes i micropimes, i aix\u00f2 canvia la foto del tancament de l’exercici. L’exercici 2026 no sols canvia xifres, canvia decisions, perqu\u00e8 el tipus de l’Impost de societats torna a ajustar-se a la baixa.<\/p>\n","protected":false},"author":1,"featured_media":9040508,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nImpost Societats 2026 - gremicat<\/title>\n<meta name=\"description\" content=\"L'Impost de societats torna a baixar per a moltes pimes i micropimes, i aix\u00f2 canvia la foto del tancament de l'exercici. 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