{"id":9040920,"date":"2026-04-08T07:00:59","date_gmt":"2026-04-08T07:00:59","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9040920"},"modified":"2026-04-07T09:36:56","modified_gmt":"2026-04-07T09:36:56","slug":"repetir-actividad-no-bloquea-el-tipo-reducido-del-15-en-sociedades","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/repetir-actividad-no-bloquea-el-tipo-reducido-del-15-en-sociedades\/","title":{"rendered":"Repetir actividad no bloquea el tipo reducido del 15% en Sociedades"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9040920\" class=\"elementor elementor-9040920 elementor-9040919\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd2230 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd2230\" 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-7bdfea7\" data-id=\"7bdfea7\" 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-490be9a elementor-widget elementor-widget-heading\" data-id=\"490be9a\" 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\">\nNo totes les noves societats neixen fiscalment iguals. A vegades, el detall no est\u00e0 en el que es fa, sin\u00f3 en com i des d'on es comen\u00e7a. Constituir una nova empresa per a desenvolupar una activitat coneguda planteja sempre el mateix dubte: pot aplicar-se en l'impost de societats el tipus redu\u00eft o es considera una continuaci\u00f3 encoberta?\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289e89e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289e89e\" 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-cd1608e\" data-id=\"cd1608e\" 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-8af3bc3 elementor-widget elementor-widget-spacer\" data-id=\"8af3bc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e7cd93 elementor-widget elementor-widget-text-editor\" data-id=\"7e7cd93\" 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><span style=\"font-weight: 400;\">Com ja sabr\u00e0, \u00e9s freq\u00fcent que determinades persones f\u00edsiques (socis) que ja participen en una societat decideixen impulsar una altra empresa distinta. A vegades perqu\u00e8 l&#8217;anterior deixa una l\u00ednia d&#8217;activitat, unes altres perqu\u00e8 es vol separar riscos o reorganitzar el negoci. El conflicte apareix quan la nova societat desenvolupa la mateixa activitat que l&#8217;anterior.<\/span><\/p><p><span style=\"font-weight: 400;\">La pregunta sorgeix sola: aquesta nova empresa pot aplicar en l&#8217;impost de societats (IS) el tipus redu\u00eft del 15% o es considera una simple continuaci\u00f3 de l&#8217;anterior?<\/span><\/p><p><span style=\"font-weight: 400;\">Tipus redu\u00eft<\/span><\/p><p><span style=\"font-weight: 400;\">La normativa de l&#8217;impost de societats preveu un tipus especialment favorable per a les entitats de nova creaci\u00f3: el 15% durant dos exercicis, a partir del primer en el qual existeixi base imposable positiva.<\/span><\/p><p><span style=\"font-weight: 400;\">Ara b\u00e9, aquest benefici no est\u00e0 pensat per a &#8220;reiniciar&#8221; negocis ja existents, sin\u00f3 per a activitats que realment neixen. Per aix\u00f2, la llei introdueix l\u00edmits clars.<\/span><\/p><p><span style=\"font-weight: 400;\">L&#8217;incentiu fiscal no premia el canvi de societat, sin\u00f3 l&#8217;inici real d&#8217;una activitat econ\u00f2mica.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8efaad2 elementor-widget elementor-widget-spacer\" data-id=\"8efaad2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-05e36ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05e36ce\" 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-345973b\" data-id=\"345973b\" 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-c4a8270 elementor-widget elementor-widget-heading\" data-id=\"c4a8270\" 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 l'Administraci\u00f3 deixa de veure una empresa com a nova?\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc0fbd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc0fbd5\" 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-0b2e6b9\" data-id=\"0b2e6b9\" 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-ba24a02 elementor-widget elementor-widget-text-editor\" data-id=\"ba24a02\" 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><span style=\"font-weight: 400;\">A grans trets, una societat deixa de considerar-se de nova creaci\u00f3 quan:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;activitat procedeix d&#8217;una altra empresa o persona vinculada i s&#8217;ha transm\u00e8s el negoci.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;activitat ja es venia exercint i una persona f\u00edsica passa a controlar la nova societat.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Existeix un grup mercantil en sentit estricte.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La societat t\u00e9 un car\u00e0cter patrimonial m\u00e9s que operatiu.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L&#8217;an\u00e0lisi no \u00e9s autom\u00e0tic ni mec\u00e0nic. S&#8217;observa el conjunt de l&#8217;operaci\u00f3 i, sobretot, la realitat econ\u00f2mica.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e0249f elementor-widget elementor-widget-spacer\" data-id=\"7e0249f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0d3386 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0d3386\" 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-88f9063\" data-id=\"88f9063\" 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-ee0b1c3 elementor-widget elementor-widget-heading\" data-id=\"ee0b1c3\" 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\">Els socis s\u00f3n personis f\u00edsiques\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a6e2b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a6e2b8\" 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-943618e\" data-id=\"943618e\" 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-27f0ca9 elementor-widget elementor-widget-text-editor\" data-id=\"27f0ca9\" 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><span style=\"font-weight: 400;\">Aqu\u00ed \u00e9s on sol apar\u00e8ixer l&#8217;error m\u00e9s com\u00fa. Que els socis de la nova empresa siguin els mateixos que els d&#8217;una altra societat no implica necess\u00e0riament que existeixi grup empresarial ni que \u00e9s perdi el tipus redu\u00eft.<\/span><\/p><p><span style=\"font-weight: 400;\">Quan parlem de persones f\u00edsiques, el focus \u00e9s posa en dos elements molt concrets:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El control individual, no el conjunt familiar o relacional.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L&#8217;abs\u00e8ncia de transmissi\u00f3 del negoci, en qualsevol dels seves formis.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Si cap persona f\u00edsica controla per si sola m\u00e9s del 50% de la nova societat i no hi ha trasp\u00e0s del negoci anterior, l&#8217;an\u00e0lisi canvia substancialment.<\/span><\/p><p><span style=\"font-weight: 400;\">La DGT, en una recent consulta vinculant V1627-25, analitza precisament aquest escenari: socis personis f\u00edsiques que ja participaven en una altra entitat creuen una nova societat per a desenvolupar la mateixa activitat, sense transmissi\u00f3 jur\u00eddica del negoci i sense que cap d&#8217;ells controli per si sol m\u00e9s del 50% del capital.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f868ecc elementor-widget elementor-widget-spacer\" data-id=\"f868ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a1a450 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a1a450\" 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-e5f7d78\" data-id=\"e5f7d78\" 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-6b72653 elementor-widget elementor-widget-heading\" data-id=\"6b72653\" 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\">Comen\u00e7ar \"des de zero\" no \u00e9s nom\u00e9s una expressi\u00f3\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5b17265 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b17265\" 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-6a760ab\" data-id=\"6a760ab\" 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-ae28036 elementor-widget elementor-widget-text-editor\" data-id=\"ae28036\" 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><span style=\"font-weight: 400;\">Un dels aspectes m\u00e9s delicats \u00e9s demostrar que la nova empresa no ha rebut el negoci de l&#8217;anterior. No n&#8217;hi ha prou amb dir-ho: ha de reflectir-se en els fets.<\/span><\/p><p><span style=\"font-weight: 400;\">Quan la nova societat no compra actius, no assumeix contractes, no hereta clients ni estructura, i comen\u00e7a la seva activitat amb mitjans propis, el fet que faci &#8220;el mateix&#8221; no impedeix, per si sol, aplicar el tipus redu\u00eft.<\/span><\/p><p><span style=\"font-weight: 400;\">La coher\u00e8ncia entre el que es declara i el que realment ocorre \u00e9s clau en una comprovaci\u00f3 futura.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa147be elementor-widget elementor-widget-spacer\" data-id=\"fa147be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-525811b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"525811b\" 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-cca67e4\" data-id=\"cca67e4\" 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-8e00110 elementor-widget elementor-widget-heading\" data-id=\"8e00110\" 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\">El repartiment del capital com a element decisiu\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b68449e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b68449e\" 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-b4c372a\" data-id=\"b4c372a\" 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-2760aea elementor-widget elementor-widget-text-editor\" data-id=\"2760aea\" 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><span style=\"font-weight: 400;\">Un altre punt que sol passar desapercebut \u00e9s el repartiment accionarial. Encara que diverses persones hagin desenvolupat l&#8217;activitat en el passat, si cap d&#8217;elles supera individualment el 50% en la nova societat, no s&#8217;activa el veto autom\u00e0tic al tipus del 15%.<\/span><\/p><p><span style=\"font-weight: 400;\">Aquest detall, aparentment t\u00e8cnic, \u00e9s un dels elements que m\u00e9s pes t\u00e9 en la pr\u00e0ctica.<\/span><\/p><p><span style=\"font-weight: 400;\">Un petit ajust en el capital pot canviar per complet el tractament fiscal.<\/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-cac6cc5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cac6cc5\" 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-1135c39\" data-id=\"1135c39\" 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-d89a67c elementor-widget elementor-widget-spacer\" data-id=\"d89a67c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e8a1df elementor-widget elementor-widget-heading\" data-id=\"2e8a1df\" 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\">Evitar ser societat patrimonial\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d53fd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d53fd3\" 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-20f63a9\" data-id=\"20f63a9\" 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-d62f630 elementor-widget elementor-widget-text-editor\" data-id=\"d62f630\" 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><span style=\"font-weight: 400;\">Fins i tot complint tot l&#8217;anterior, la societat ha de desenvolupar una activitat econ\u00f2mica real. Si m\u00e9s de la meitat del seu actiu no est\u00e0 afecte a l&#8217;activitat, el tipus redu\u00eft queda descartat.<\/span><\/p><p><span style=\"font-weight: 400;\">Aquesta an\u00e0lisi sol arribar despr\u00e9s, per\u00f2 conv\u00e9 tenir-lo present des de l&#8217;inici.<\/span><\/p><p><span style=\"font-weight: 400;\">No n&#8217;hi ha prou amb facturar: cal tenir una estructura coherent amb l&#8217;activitat.<\/span><\/p><p><span style=\"font-weight: 400;\">Constituir una nova empresa amb socis que ja tenen experi\u00e8ncia empresarial no tanca autom\u00e0ticament la porta al tipus redu\u00eft del 15%, per\u00f2 obliga a fer les coses amb ordre, criteri i previsi\u00f3. La difer\u00e8ncia entre aplicar o no l&#8217;incentiu sol estar en decisions preses abans fins i tot de signar l&#8217;escriptura. I aquestes decisions, una vegada adoptades, rares vegades tenen marxa enrere.<\/span><\/p><p>\u00a0<\/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\/\" target=\"_blank\" rel=\"noopener\"><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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Constituir una nova empresa per a desenvolupar una activitat coneguda planteja sempre el mateix dubte: pot aplicar-se en l&#8217;impost de societats el tipus redu\u00eft o es considera una continuaci\u00f3 encoberta?<\/p>\n","protected":false},"author":1,"featured_media":9040924,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9040920","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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