{"id":4546,"date":"2024-04-22T00:00:00","date_gmt":"2024-04-22T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/declaracion-de-depositos-bancarios\/"},"modified":"2024-04-22T00:00:00","modified_gmt":"2024-04-22T00:00:00","slug":"declaracion-de-depositos-bancarios","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/declaracion-de-depositos-bancarios\/","title":{"rendered":"\u200b\u200b\u200b\u200b\u200b\u200b\u200bDeclaraci\u00f3n de dep\u00f3sitos bancarios"},"content":{"rendered":"<p>Al confeccionar el Impuesto sobre el Patrimonio (IP) y el Impuesto de Solidaridad de las Grandes Fortunas (ISGF), los dep\u00f3sitos bancarios deben valorarse por el\u00a0<i>mayor de entre el saldo a 31 de diciembre y el saldo medio del \u00faltimo trimestre<\/i>.\u00a0<\/p>\n<p>Pues bien, revise el saldo medio que el banco le comunique a estos efectos. Seg\u00fan los movimientos que haya tenido su cuenta, <i>podr\u00eda no coincidir con el que debe declararse en los impuestos indicados. <\/i><\/p>\n<p>Piense que el banco calcula el saldo medio tomando en consideraci\u00f3n todos los movimientos de la cuenta. Pero, a efectos fiscales, algunos de esos movimientos no se deben considerar. En concreto:<\/p>\n<ul>\n<li>Los fondos\u00a0<i>retirados para adquirir otros bienes y derechos \u2013o para cancelar o amortizar deudas\u2013, <\/i>ya que los bienes y derechos adquiridos \u2013o la menor deuda<i>\u2013<\/i> tambi\u00e9n deben declararse en los impuestos indicados.<\/li>\n<li>O el ingreso de fondos en la cuenta derivado de la\u00a0<i>obtenci\u00f3n de pr\u00e9stamos<\/i>\u00a0(como contrapartida, dichos pr\u00e9stamos tampoco deben computarse en el impuesto como deudas).<\/li>\n<\/ul>\n<p><i>\u00a0<\/i><\/p>\n<p> Si se encuentra en estos casos, deber\u00e1 recalcular el saldo medio trimestral. Nuestros profesionales le asesorar\u00e1n en esta tarea para que no pague de m\u00e1s a la hora de cumplir sus obligaciones con Hacienda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Al confeccionar el Impuesto sobre el Patrimonio (IP) y el Impuesto de Solidaridad de las Grandes Fortunas (ISGF), los dep&oacute;sitos bancarios deben valorarse por el&nbsp;mayor de entre el saldo a 31 de diciembre y el saldo medio del &uacute;ltimo trimestre.&nbsp; Pues bien, revise el saldo medio que el banco le comunique a estos efectos. Seg&uacute;n [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4547,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-4546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u200b\u200b\u200b\u200b\u200b\u200b\u200bDeclaraci\u00f3n de dep\u00f3sitos bancarios | Contem Assessors<\/title>\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.contem.es\/es\/declaracion-de-depositos-bancarios\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u200b\u200b\u200b\u200b\u200b\u200b\u200bDeclaraci\u00f3n de dep\u00f3sitos bancarios | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Al confeccionar el Impuesto sobre el Patrimonio (IP) y el Impuesto de Solidaridad de las Grandes Fortunas (ISGF), los dep&oacute;sitos bancarios deben valorarse por el&nbsp;mayor de entre el saldo a 31 de diciembre y el saldo medio del &uacute;ltimo trimestre.&nbsp; Pues bien, revise el saldo medio que el banco le comunique a estos efectos. 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