{"id":6056,"date":"2025-03-26T00:00:00","date_gmt":"2025-03-26T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/pagos-fraccionados-del-is-2025\/"},"modified":"2025-03-26T00:00:00","modified_gmt":"2025-03-26T00:00:00","slug":"pagos-fraccionados-del-is-2025","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/pagos-fraccionados-del-is-2025\/","title":{"rendered":"Pagos fraccionados del IS (2025)"},"content":{"rendered":"<p>Si su empresa calcula sus pagos a cuenta del Impuesto sobre Sociedades seg\u00fan el sistema de cuotas, recuerde que al efectuar el pago a cuenta de este mes de abril deber\u00e1 satisfacer el 18% del importe de la cuota a ingresar (casilla 599) de la \u00faltima declaraci\u00f3n del Impuesto sobre Sociedades que haya presentado (en general, ser\u00e1 la del ejercicio 2023\u00a0si su ejercicio coincide con el a\u00f1o natural). En los pagos a cuenta de octubre y diciembre, deber\u00e1 tomar como referencia la cuota a ingresar correspondiente al ejercicio 2024.<\/p>\n<p>Si su empresa calcula sus pagos fraccionados seg\u00fan el sistema de bases, el tipo de gravamen aplicable en dichos pagos en 2025 depender\u00e1 de su cifra de negocios del a\u00f1o pasado:<\/p>\n<ul>\n<li>En general, deber\u00e1 satisfacer el 17% de la base imponible obtenida en el per\u00edodo de referencia de cada pago a cuenta (por ejemplo, en el pago a cuenta de abril, la base imponible obtenida entre enero y marzo de 2025), descontadas las retenciones soportadas en dicho per\u00edodo.<\/li>\n<li>Si la cifra de negocios de su empresa \u2013o la cifra de negocios consolidada de su grupo, si pertenece a uno\u2013 fue inferior a un mill\u00f3n de euros en 2024, dicho porcentaje ser\u00e1 de s\u00f3lo el 15%. \u00c9se es el porcentaje que corresponde a las empresas que facturan menos de un mill\u00f3n de euros y que en 2025 tributan en el Impuesto sobre Sociedades a un tipo del 21% por los primeros 50.000 euros de base imponible y al 22% por el resto (5\/7 del tipo de gravamen redondeando por defecto).<\/li>\n<li>Si en 2024 factur\u00f3 diez millones de euros o m\u00e1s, el tipo aplicable ser\u00e1 el 24%.<b> <\/b>En cualquier caso, recuerde que deber\u00e1 ingresar al menos el 23% del resultado contable acumulado.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p> Le ayudaremos a liquidar los pagos fraccionados de su empresa seg\u00fan el sistema de c\u00e1lculo que le sea aplicable.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa calcula sus pagos a cuenta del Impuesto sobre Sociedades seg&uacute;n el sistema de cuotas, recuerde que al efectuar el pago a cuenta de este mes de abril deber&aacute; satisfacer el 18% del importe de la cuota a ingresar (casilla 599) de la &uacute;ltima declaraci&oacute;n del Impuesto sobre Sociedades que haya presentado (en [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6057,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6056","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 fraccionados del IS (2025) | 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-fraccionados-del-is-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pagos fraccionados del IS (2025) | Contem Assessors\" \/>\n<meta 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