{"id":9040772,"date":"2026-03-25T07:00:49","date_gmt":"2026-03-25T07:00:49","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040772"},"modified":"2026-03-23T11:15:56","modified_gmt":"2026-03-23T11:15:56","slug":"retribucions-del-soci-i-despeses-assumides-per-lempresa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/retribucions-del-soci-i-despeses-assumides-per-lempresa\/","title":{"rendered":"Retribucions del soci i despeses assumides per l’empresa"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Hi ha situacions habituals en les societats que semblen senzilles fins que es miren des del prisma fiscal. Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt. No tot el que cobra un soci de la seva societat tributa igual, ni tot el que l'empresa paga en el seu nom queda fora del radar d'Hisenda. La recent doctrina administrativa torna a recordar-ho amb una claredat inc\u00f2moda per a qui no hagi afinat b\u00e9 la seva estructura retributiva. Li ho expliquem\u2026\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

La Direcci\u00f3 General de Tributs (DGT), en la seva consulta V1796-25, torna a entrar en un terreny conegut, per\u00f2 no sempre ben interpretat: qu\u00e8 ocorre quan un soci, a m\u00e9s d’ostentar un c\u00e0rrec societari, presta serveis reals i habituals a l’empresa i percep una remuneraci\u00f3 per aix\u00f2.<\/span><\/p>

El cas analitzat \u00e9s el d’un soci majoritari i administrador \u00fanic el c\u00e0rrec del qual no est\u00e0 retribu\u00eft, per\u00f2 que desenvolupa tasques ordin\u00e0ries per a la societat, cobra per elles i, a m\u00e9s, veu com l’empresa assumeix la seva quota d’aut\u00f2nom i determinades despeses de despla\u00e7ament.<\/span><\/p>

La clau no est\u00e0 tant en l’etiqueta formal, sin\u00f3 en com s’articula la relaci\u00f3 econ\u00f2mica i qu\u00e8 s’est\u00e0 pagant realment.<\/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

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

1. Naturalesa de les retribucions percebudes pel soci\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

La DGT parteix d’una distinci\u00f3 essencial: una cosa \u00e9s el c\u00e0rrec d’administrador i una altra, distinta, el treball efectiu prestat a la societat.<\/span><\/p>

Quan les funcions desenvolupades no coincideixen amb les pr\u00f2pies de l’\u00f2rgan d’administraci\u00f3 i no es tracta d’activitats professionals en sentit estricte, les quantitats percebudes es qualifiquen com a rendiments del treball, conforme a l’article 17.1 de la Llei de l’IRPF.<\/span><\/p>

\u00c9s igual que no existeixi un contracte laboral cl\u00e0ssic o que el soci cotitzi en el RETA. La qualificaci\u00f3 no dep\u00e8n de la Seguretat Social, sin\u00f3 de la naturalesa real de l’ingr\u00e9s.<\/span><\/p>

Si s’est\u00e0 pagant al soci per tasques operatives habituals (gesti\u00f3 interna, coordinaci\u00f3, funcions t\u00e8cniques…), conv\u00e9 assumir que Hisenda les tractar\u00e0 com a rendiments del treball tret que concorrin circumst\u00e0ncies molt espec\u00edfiques.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

2. Retencions aplicables a aquestes retribucions\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

En tractar-se de rendiments del treball, la societat est\u00e0 obligada a practicar retenci\u00f3 conforme als tipus generals prevists en el Reglament de l’IRPF.<\/span><\/p>

Aqu\u00ed \u00e9s important no barrejar plans. Els tipus incrementats previstos per a administradors nom\u00e9s entren en joc quan el c\u00e0rrec est\u00e0 retribu\u00eft. Si no ho est\u00e0, no procedeix aplicar ni el 35% ni el 19%, sin\u00f3 el tipus que resulti del c\u00e0lcul ordinari.<\/span><\/p>

Aplicar un tipus incorrecte per assimilar autom\u00e0ticament al soci amb un administrador retribu\u00eft pot generar regularitzacions innecess\u00e0ries i sancions evitables.<\/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

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

3. Quota d'aut\u00f2nom pagada per la societat\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Aquest \u00e9s un dels punts que m\u00e9s dubtes generen i on la DGT torna a ser clara.<\/span><\/p>

Quan la societat assumeix la quota d’aut\u00f2nom del soci, est\u00e0 atorgant un benefici econ\u00f2mic personal. Per tant, aquest import constitueix retribuci\u00f3 en esp\u00e8cie segons l’article 42.1 de la Llei de l’IRPF.<\/span><\/p>

Si, en lloc de pagar-la directament, l’empresa lliura l’import perqu\u00e8 sigui el soci qui l’aboni, la qualificaci\u00f3 canvia lleugerament, per\u00f2 l’efecte fiscal no: passa a ser retribuci\u00f3 diner\u00e0ria, igualment subjecta a retenci\u00f3.<\/span><\/p>

Aix\u00f2 s\u00ed, aquestes quotes s\u00f3n despesa dedu\u00efble per al soci en calcular el seu rendiment net del treball, amb independ\u00e8ncia de qui materialitzi el pagament.<\/span><\/p>

Assumir la quota d’aut\u00f2nom “com una despesa m\u00e9s de l’empresa” sense reflectir-lo correctament en n\u00f2mina o en retencions sol ser un dels focus habituals d’ajustos en comprovacions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

4. Despeses de despla\u00e7ament i gasolina\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Aqu\u00ed est\u00e0, probablement, l’aspecte m\u00e9s delicat de tota la consulta.<\/span><\/p>

La normativa distingeix amb precisi\u00f3 entre dietes exemptes i retribucions encobertes, i aquesta frontera dep\u00e8n de dos elements: l’exist\u00e8ncia de relaci\u00f3 laboral i la forma en qu\u00e8 es faciliten els mitjans.<\/span><\/p>

Les dietes exemptes nom\u00e9s operen quan hi ha relaci\u00f3 laboral i es compleixen estrictament els requisits reglamentaris. En el cas de socis sense vincle laboral formal, l’exempci\u00f3 no s’aplica autom\u00e0ticament.<\/span><\/p>

No obstant aix\u00f2, no tot despesa genera renda. Si la societat posa directament a disposici\u00f3 els mitjans necessaris -vehicle, allotjament, despla\u00e7aments organitzats- i aquests s’usen exclusivament per a l’activitat, no hi ha renda per al soci.<\/span><\/p>

Distint \u00e9s el cas en qu\u00e8 es lliuren imports a tant al\u00e7at o es reembossen despeses sense control efectiu. En aquest escenari, les quantitats passen a considerar-se rendiments dineraris, subjectes a retenci\u00f3, exactament igual que la resta de la retribuci\u00f3.<\/span><\/p>

Reembossar gasolina “per costum” o sense tra\u00e7abilitat clara sol convertir una despesa necess\u00e0ria en una renda gravable sense que ning\u00fa sigui conscient fins que arriba la comprovaci\u00f3.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

5. Una conclusi\u00f3 que conv\u00e9 no simplificar\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

La doctrina administrativa no introdueix grans novetats, per\u00f2 s\u00ed que refor\u00e7a una idea que conv\u00e9 interioritzar: no \u00e9s el mateix pagar despeses que retribuir serveis, encara que els diners surti del mateix compte.<\/span><\/p>

La qualificaci\u00f3 correcta de cada concepte -salari, retribuci\u00f3 en esp\u00e8cie, despesa necess\u00e0ria- \u00e9s el que permet complir correctament amb l’IRPF i evitar ajustos posteriors que sempre arriben en el pitjor moment.<\/span><\/p>

Quan un soci treballa per a la seva societat, la improvisaci\u00f3 fiscal sol sortir cara. Revisar l’estructura retributiva abans que ho faci Hisenda continua sent l’opci\u00f3 m\u00e9s assenyada.<\/span><\/p>

\u00a0<\/p>

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria laboral<\/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\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":"

Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l’IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.<\/p>\n","protected":false},"author":1,"featured_media":9040776,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9040772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral-cat"],"yoast_head":"\nRetribucions del soci i despeses assumides per l'empresa - gremicat<\/title>\n<meta name=\"description\" content=\"Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.\" \/>\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=9040771\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retribucions del soci i despeses assumides per l'empresa - gremicat\" \/>\n<meta property=\"og:description\" content=\"Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/?p=9040771\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-25T07:00:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1384\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Retribucions del soci i despeses assumides per l’empresa\",\"datePublished\":\"2026-03-25T07:00:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771\"},\"wordCount\":974,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg\",\"articleSection\":[\"Laboral\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771\",\"name\":\"Retribucions del soci i despeses assumides per l'empresa - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg\",\"datePublished\":\"2026-03-25T07:00:49+00:00\",\"description\":\"Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/?p=9040771#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg\",\"width\":2560,\"height\":1384,\"caption\":\"Business woman calculating monthly expenses, managing budget. Woman sitting at table using calculator to calculate tax refund, working at office with laptop on table.\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\",\"name\":\"gremicat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"caption\":\"gremicat\"},\"sameAs\":[\"https:\\\/\\\/gremicat.es\"],\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/author\\\/gremicat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Retribucions del soci i despeses assumides per l'empresa - gremicat","description":"Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/?p=9040771","og_locale":"ca_ES","og_type":"article","og_title":"Retribucions del soci i despeses assumides per l'empresa - gremicat","og_description":"Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.","og_url":"https:\/\/www.gremicat.es\/?p=9040771","og_site_name":"gremicat","article_published_time":"2026-03-25T07:00:49+00:00","og_image":[{"width":2560,"height":1384,"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg","type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"gremicat","Temps estimat de lectura":"5 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/?p=9040771#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/?p=9040771"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Retribucions del soci i despeses assumides per l’empresa","datePublished":"2026-03-25T07:00:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/?p=9040771"},"wordCount":974,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/?p=9040771#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg","articleSection":["Laboral"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/?p=9040771","url":"https:\/\/www.gremicat.es\/?p=9040771","name":"Retribucions del soci i despeses assumides per l'empresa - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/?p=9040771#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/?p=9040771#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg","datePublished":"2026-03-25T07:00:49+00:00","description":"Quan un soci presta serveis a la seva pr\u00f2pia empresa i aquesta assumeix determinades despeses, la qualificaci\u00f3 en l'IRPF pot canviar per complet segons petits detalls que conv\u00e9 no passar per alt.","inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/?p=9040771"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/?p=9040771#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/business-woman-calculating-monthly-expenses-manag-2026-01-07-00-31-05-utc-scaled.jpg","width":2560,"height":1384,"caption":"Business woman calculating monthly expenses, managing budget. Woman sitting at table using calculator to calculate tax refund, working at office with laptop on table."},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534","name":"gremicat","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","caption":"gremicat"},"sameAs":["https:\/\/gremicat.es"],"url":"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9040772","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/comments?post=9040772"}],"version-history":[{"count":5,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9040772\/revisions"}],"predecessor-version":[{"id":9040809,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/posts\/9040772\/revisions\/9040809"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media\/9040776"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media?parent=9040772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/categories?post=9040772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/tags?post=9040772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}