{"id":4816,"date":"2024-07-01T00:00:00","date_gmt":"2024-07-01T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/declaracion-del-is\/"},"modified":"2024-07-18T07:53:28","modified_gmt":"2024-07-18T07:53:28","slug":"declaracion-del-is","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/declaracion-del-is\/","title":{"rendered":"Declaraci\u00f3n del IS"},"content":{"rendered":"<p>Una de las principales novedades en la declaraci\u00f3n del Impuesto sobre Sociedades que se va a presentar en los pr\u00f3ximos d\u00edas es la reducci\u00f3n del tipo impositivo aplicable para las microempresas. En concreto, las empresas que en el per\u00edodo impositivo anterior hayan tenido un importe neto de la cifra de negocios inferior al mill\u00f3n de euros podr\u00e1n tributar a un tipo impositivo de s\u00f3lo el 23% (en lugar del 25%). Eso s\u00ed, este tipo reducido no ser\u00e1 aplicable a las empresas que tengan el car\u00e1cter de entidad patrimonial.<\/p>\n<p>Si su empresa forma parte de un grupo de empresas, deber\u00e1 tener en cuenta la cifra de negocios de dicho grupo (aunque podr\u00e1 descontar las operaciones intragrupo). Y a efectos de \u00a0determinar el importe neto de la cifra de negocios, tenga en cuenta las siguientes reglas:<\/p>\n<ul>\n<li>Compute las ventas de bienes o servicios habituales en la actividad \u2013sin incluir el IVA\u2013 y a\u00f1ada las subvenciones vinculadas directamente al precio de dichos bienes o servicios.<\/li>\n<li>Reste las devoluciones de ventas, as\u00ed como los <i>rappels <\/i>y \u00a0los descuentos otorgados.<\/li>\n<li>No deber\u00e1 computar las ventas de inmovilizados utilizados en la actividad, ni las subvenciones para realizar inversiones, ni los ingresos financieros (salvo que su empresa se dedique a prestar servicios financieros).<\/li>\n<\/ul>\n<p><i>\u00a0<\/i><\/p>\n<p>La mayor\u00eda de empresas deben presentar su declaraci\u00f3n del Impuesto sobre Sociedades en los pr\u00f3ximos d\u00edas. Nuestros asesores le ayudar\u00e1n a confeccionarla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una de las principales novedades en la declaraci&oacute;n del Impuesto sobre Sociedades que se va a presentar en los pr&oacute;ximos d&iacute;as es la reducci&oacute;n del tipo impositivo aplicable para las microempresas. En concreto, las empresas que en el per&iacute;odo impositivo anterior hayan tenido un importe neto de la cifra de negocios inferior al mill&oacute;n de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4817,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[80],"class_list":["post-4816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar","tag-servicios"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Declaraci\u00f3n del IS | 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-del-is\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Declaraci\u00f3n del IS | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Una de las principales novedades en la declaraci&oacute;n del Impuesto sobre Sociedades que se va a presentar en los pr&oacute;ximos d&iacute;as es la reducci&oacute;n del tipo impositivo aplicable para las microempresas. 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