{"id":9041091,"date":"2026-04-22T07:00:06","date_gmt":"2026-04-22T07:00:06","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9041091"},"modified":"2026-04-13T09:29:41","modified_gmt":"2026-04-13T09:29:41","slug":"com-continuar-amortitzant-encara-que-ja-no-sigui-considerada-una-societat-com-a-pime-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/com-continuar-amortitzant-encara-que-ja-no-sigui-considerada-una-societat-com-a-pime-2\/","title":{"rendered":"Com continuar amortitzant, encara que ja no sigui considerada una societat com a pime"},"content":{"rendered":"\t\t
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No tots els avantatges fiscals s'esfumen quan una empresa creix. Algunes, ben gestionades, acompanyen durant diversos exercicis i permeten esmorteir inversions estrat\u00e8giques sense sobresalts. Aconseguir els 10 milions de facturaci\u00f3 no implica, necess\u00e0riament, tancar la porta a determinats incentius fiscals. El calendari i les decisions pr\u00e8vies continuen pesant, i molt. Li ho expliquem i l'ajudem a aconseguir-ho\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
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El creixement empresarial sol celebrar-se en termes comercials, per\u00f2 des del punt de vista fiscal no sempre genera la mateixa tranquil\u00b7litat. Especialment quan una empresa supera el llindar dels 10 milions d’euros de xifra de negocis i comen\u00e7a a preguntar-se quins incentius es queden pel cam\u00ed.<\/span><\/p>

La Direcci\u00f3 General de Tributs (DGT), per exemple, en la consulta vinculant CV 2577-23 ja es va pronunciar sobre si una entitat pot continuar aplicant la llibertat d’amortitzaci\u00f3 d’una inversi\u00f3 ja realitzada, encara que en exercicis posteriors, hagi deixat de ser considerada de redu\u00efda dimensi\u00f3.<\/span><\/p>

La resposta no \u00e9s autom\u00e0tica ni intu\u00eftiva, per\u00f2 s\u00ed raonable quan s’analitza amb calma.<\/span><\/p>

L’error habitual \u00e9s pensar que perdre la condici\u00f3 de pime implica perdre de cop tots els incentius pendents. No sempre \u00e9s aix\u00ed.<\/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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El punt de partida: quan es consolida el dret a l'incentiu\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 normativa de l’impost de societats no exigeix que l’empresa mantingui indefinidament la condici\u00f3 d’entitat de redu\u00efda dimensi\u00f3 per a aplicar la llibertat d’amortitzaci\u00f3. El rellevant \u00e9s el moment en el qual el b\u00e9 entra en funcionament.<\/span><\/p>

Si la inversi\u00f3 -per exemple, una nau industrial- es posa a la disposici\u00f3 de l’empresa en un exercici en el qual s\u00ed que es compleixen els requisits de redu\u00efda dimensi\u00f3, el dret a amortitzar lliurement neix en aquest instant.<\/span><\/p>

I aquest dret, una vegada nascut, no s’evapora pel simple fet que en exercicis posteriors l’empresa creixi.<\/span><\/p>

L’any clau no \u00e9s aquell en el qual s’amortitza, sin\u00f3 l’any en qu\u00e8 l’actiu comen\u00e7a realment a utilitzar-se.<\/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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El \"per\u00edode coix\u00ed\" despr\u00e9s de superar els 10 milions\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 Llei contempla una esp\u00e8cie de marge de transici\u00f3. Quan una empresa aconsegueix per primera vegada la xifra de 10 milions d’euros de facturaci\u00f3, no perd de manera immediata els incentius fiscals.<\/span><\/p>

Durant els tres exercicis seg\u00fcents, pot continuar aplicant-los sempre que hagi complert els requisits en el propi exercici en qu\u00e8 se supera el llindar i en els dos anteriors.<\/span><\/p>

Aix\u00f2 permet planificar inversions rellevants sense necessitat de frenar decisions estrat\u00e8giques per un canvi puntual de grand\u00e0ria.<\/span><\/p>

Superar el l\u00edmit no implica una ruptura autom\u00e0tica: hi ha continu\u00eftat, per\u00f2 condicionada als antecedents.<\/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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Qu\u00e8 succeeix si no s'amortitza tot en el primer exercici\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 la pr\u00e0ctica, no sempre interessa amortitzar fiscalment el 100% de la inversi\u00f3 en un sol exercici. A vegades per resultats, a vegades per prud\u00e8ncia.<\/span><\/p>

La doctrina administrativa aclareix que l’amortitzaci\u00f3 pendent pot continuar aplicant-se en exercicis posteriors, fins i tot encara que en aquests exercicis l’empresa ja no tingui la consideraci\u00f3 d’entitat de redu\u00efda dimensi\u00f3.<\/span><\/p>

L’incentiu \u201cs\u2019activa” quan el b\u00e9 entra en funcionament; la seva aplicaci\u00f3 pot estendre’s en el temps.<\/span><\/p>

No amortitzar tot al principi no implica perdre el pendent despr\u00e9s.<\/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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El requisit que no admet descuits: la plantilla\n\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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Aqu\u00ed \u00e9s on solen apar\u00e8ixer els problemes. La llibertat d’amortitzaci\u00f3 no es concedeix nom\u00e9s per invertir, sin\u00f3 per invertir i generar ocupaci\u00f3.<\/span><\/p>

La norma exigeix que la plantilla mitjana augmenti respecte als dotze mesos anteriors a la posada en funcionament de l’actiu i que aquest increment es mantingui durant un per\u00edode prolongat.<\/span><\/p>

Si aquest comprom\u00eds no es compleix, l’incentiu es reverteix, amb regularitzaci\u00f3 i interessos.<\/span><\/p>

El risc no est\u00e0 en la inversi\u00f3, sin\u00f3 a no sostenir l’ocupaci\u00f3 associada a ella.<\/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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Una conclusi\u00f3 pr\u00e0ctica per a empreses en creixement<\/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 interpretaci\u00f3 administrativa refor\u00e7a una idea clau: la fiscalitat no penalitza el creixement si les decisions es prenen en el moment adequat.<\/span><\/p>

Invertir quan encara es compleixen els requisits permet consolidar incentius que acompanyaran a l’empresa fins i tot despr\u00e9s de deixar de ser pime. Aix\u00f2 s\u00ed, exigeix planificaci\u00f3, seguiment i un control real dels compromisos laborals assumits.<\/span><\/p>

No \u00e9s una q\u00fcesti\u00f3 de grand\u00e0ria, sin\u00f3 de timing i coher\u00e8ncia.<\/span><\/p>

La llibertat d’amortitzaci\u00f3 \u00e9s una eina de planificaci\u00f3, no un automatisme comptable.<\/span><\/p>

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

\u00a0<\/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\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":"

L’error habitual \u00e9s pensar que perdre la condici\u00f3 de pime implica perdre de cop tots els incentius pendents. No sempre \u00e9s aix\u00ed.<\/p>\n","protected":false},"author":1,"featured_media":9041095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9041091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-cat"],"yoast_head":"\nCom continuar amortitzant, encara que ja no sigui considerada una societat com a pime - gremicat<\/title>\n<meta name=\"description\" content=\"L'error habitual \u00e9s pensar que perdre la condici\u00f3 de pime implica perdre de cop tots els incentius pendents. 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