{"id":5615,"date":"2025-01-13T00:00:00","date_gmt":"2025-01-13T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/pagos-a-cuenta-del-is\/"},"modified":"2025-01-13T00:00:00","modified_gmt":"2025-01-13T00:00:00","slug":"pagos-a-cuenta-del-is","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/pagos-a-cuenta-del-is\/","title":{"rendered":"Pagos a cuenta del IS"},"content":{"rendered":"<p>Si su empresa factura menos de seis millones de euros al a\u00f1o, al calcular sus pagos fraccionados del Impuesto sobre Sociedades (IS) debe aplicar por defecto la \u201cmodalidad de cuotas\u201d y pagar el 18% de la cuota a ingresar del \u00faltimo ejercicio cuyo plazo de declaraci\u00f3n est\u00e9 vencido. De esta forma, si el ejercicio de su empresa coincide con el a\u00f1o natural:<\/p>\n<ul>\n<li>En el pago a cuenta de abril deber\u00e1 tomar como referencia la cuota a ingresar del IS de 2023.<\/li>\n<li>En cambio, en los pagos a cuenta de octubre y diciembre deber\u00e1 tomar la del IS de 2024.<\/li>\n<\/ul>\n<p>No obstante, si prev\u00e9 que en el ejercicio 2025 sus beneficios van a ser inferiores, durante el mes de febrero puede optar por calcular los pagos a cuenta seg\u00fan el \u201csistema de bases\u201d, en cuyo caso podr\u00e1 calcular los pagos fraccionados seg\u00fan los beneficios acumulados del ejercicio en curso. As\u00ed evitar\u00e1 que la aplicaci\u00f3n del sistema de cuotas le obligue a realizar pagos a cuenta demasiado elevados y despu\u00e9s, en su declaraci\u00f3n, tener que solicitar devoluci\u00f3n.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros asesores verificar\u00e1n si en su caso el c\u00e1lculo de los pagos a cuenta seg\u00fan el sistema de bases es m\u00e1s beneficioso, y le indicar\u00e1n la forma de optar por esta forma de c\u00e1lculo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa factura menos de seis millones de euros al a&ntilde;o, al calcular sus pagos fraccionados del Impuesto sobre Sociedades (IS) debe aplicar por defecto la &ldquo;modalidad de cuotas&rdquo; y pagar el 18% de la cuota a ingresar del &uacute;ltimo ejercicio cuyo plazo de declaraci&oacute;n est&eacute; vencido. De esta forma, si el ejercicio de [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5616,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pagos a cuenta 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\/pagos-a-cuenta-del-is\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pagos a cuenta del IS | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Si su empresa factura menos de seis millones de euros al a&ntilde;o, al calcular sus pagos fraccionados del Impuesto sobre Sociedades (IS) debe aplicar por defecto la &ldquo;modalidad de cuotas&rdquo; y pagar el 18% de la cuota a ingresar del &uacute;ltimo ejercicio cuyo plazo de declaraci&oacute;n est&eacute; vencido. 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