{"id":9025250,"date":"2016-07-06T08:58:45","date_gmt":"2016-07-06T07:58:45","guid":{"rendered":"http:\/\/www.gremicat.es\/?p=8098"},"modified":"2016-07-06T08:58:45","modified_gmt":"2016-07-06T07:58:45","slug":"sociedad-de-baja-en-iae","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/sociedad-de-baja-en-iae\/","title":{"rendered":"Sociedad de baja en IAE"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Una sociedad que presenta la declaraci\u00f3n censal de cese de actividad y la declaraci\u00f3n de baja en el Impuesto sobre Actividades Econ\u00f3micas, \u00bftiene obligaci\u00f3n de presentar el modelo 202 de pagos fraccionados?<\/strong><\/p>\n<p>[texto_central]<\/p>\n<p style=\"text-align: justify;\">Una sociedad es contribuyente del Impuesto sobre Sociedades mientras conserve su personalidad jur\u00eddica, y como la tiene hasta que se inscriba en el Registro Mercantil la escritura p\u00fablica de su extinci\u00f3n y se cancelen los asientos registrales, mientras esto \u00faltimo no ocurra estar\u00e1 obligada a efectuar los correspondientes pagos fraccionados a cuenta de la liquidaci\u00f3n por el Impuesto sobre Sociedades del per\u00edodo impositivo que est\u00e9 en curso.<\/p>\n<p style=\"text-align: justify;\">Siempre que, en la declaraci\u00f3n realizada en el \u00faltimo per\u00edodo impositivo cuyo plazo reglamentario de declaraci\u00f3n estuviese vencido, que haya servido de base de c\u00e1lculo para determinar los aludidos pagos fraccionados por el ejercicio en curso con arreglo a las normas establecidas por el apartado 2 del art\u00edculo 40 de la LIS, hubiese resultado una cuota a ingresar, y la sociedad no hubiese optado expresamente en tiempo y forma por la modalidad de base de c\u00e1lculo del pago fraccionado contemplada por el apartado 3 del art\u00edculo 40 de la mencionada Ley del Impuesto sobre Sociedades.<\/p>\n<p style=\"text-align: justify;\">Dicha obligaci\u00f3n de efectuar pagos fraccionados, no se ve afectada por el hecho de que la sociedad en el per\u00edodo impositivo en curso no ejerciese actividad alguna, o estuviese dada de baja en el Impuesto sobre Actividades Econ\u00f3micas en el mismo o en anteriores, todo ello sin perjuicio de que en un momento posterior, y una vez efectuada la autoliquidaci\u00f3n por el Impuesto sobre Sociedades del ejercicio en curso, resulte a devolver todo o parte de lo ingresado por el concepto de pagos fraccionados.<\/p>\n<p style=\"text-align: justify;\">Para ampliar esta informaci\u00f3n consulta con <a style=\"color: #e4003c;\" href=\"\/asesoria-fiscal-contable-barcelona\/\">Asesor\u00eda fiscal<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una sociedad que presenta la declaraci\u00f3n censal de cese de actividad y la declaraci\u00f3n de baja en el Impuesto sobre <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9025251,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[867,1],"tags":[],"class_list":["post-9025250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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