{"id":5745,"date":"2025-02-05T00:00:00","date_gmt":"2025-02-05T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/gastos-por-atenciones-a-clientes\/"},"modified":"2025-02-05T00:00:00","modified_gmt":"2025-02-05T00:00:00","slug":"gastos-por-atenciones-a-clientes","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/gastos-por-atenciones-a-clientes\/","title":{"rendered":"Gastos por atenciones a clientes"},"content":{"rendered":"<p>La ley considera que las liberalidades no son un gasto fiscalmente deducible. A estos efectos, se consideran liberalidades las\u00a0<i>entregas de bienes o prestaciones de servicios efectuadas sin contraprestaci\u00f3n<\/i>.<\/p>\n<p>No obstante, existen excepciones a esta regla general. En concreto, s\u00ed que son fiscalmente deducibles (no se consideran liberalidad):<\/p>\n<ul>\n<li>Los\u00a0<i>gastos por atenciones a clientes o proveedores,<\/i> siempre que no superen, en global, el\u00a0<i>1% de la cifra de negocios del ejercicio<\/i>\u00a0(la cuant\u00eda que exceda de dicho l\u00edmite no es deducible).\u00a0<\/li>\n<\/ul>\n<ul>\n<li>Tambi\u00e9n son deducibles los gastos por atenciones a trabajadores cuando se ajusten a los\u00a0<i>usos y costumbres<\/i>\u00a0del sector de actividad (como, por ejemplo, la compra de cestas de Navidad para los empleados), sin que exista un l\u00edmite de gastos establecido.\u00a0Eso s\u00ed: estos obsequios se consideran una mayor retribuci\u00f3n en especie para los trabajadores, por lo que la empresa debe satisfacer a Hacienda el correspondiente ingreso a cuenta del IRPF de \u00e9stos.<\/li>\n<\/ul>\n<ul>\n<li>Igualmente, no se consideran una liberalidad aquellos gastos realizados para promocionar, directa o indirectamente, la venta de bienes y la prestaci\u00f3n de servicios a trav\u00e9s de\u00a0<i>acciones promocionales o publicitarias. <\/i>As\u00ed, la entrega a clientes de\u00a0<i>obsequios de escaso valor<\/i>\u00a0con la intenci\u00f3n de promocionar las ventas constituye un gasto de promoci\u00f3n y, por tanto, es deducible sin l\u00edmite alguno (en este caso, no entra en juego el l\u00edmite del 1% de la cifra de negocios aplicable a las atenciones a clientes).<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales le asesorar\u00e1n sobre cualquier duda que se le plantee con relaci\u00f3n al cierre fiscal y contable del ejercicio 2024.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La ley considera que las liberalidades no son un gasto fiscalmente deducible. A estos efectos, se consideran liberalidades las&nbsp;entregas de bienes o prestaciones de servicios efectuadas sin contraprestaci&oacute;n. No obstante, existen excepciones a esta regla general. En concreto, s&iacute; que son fiscalmente deducibles (no se consideran liberalidad): Los&nbsp;gastos por atenciones a clientes o proveedores, siempre [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5745","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>Gastos por atenciones a clientes | 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\/gastos-por-atenciones-a-clientes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gastos por atenciones a clientes | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"La ley considera que las liberalidades no son un gasto fiscalmente deducible. A estos efectos, se consideran liberalidades las&nbsp;entregas de bienes o prestaciones de servicios efectuadas sin contraprestaci&oacute;n. No obstante, existen excepciones a esta regla general. 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