{"id":7217,"date":"2026-01-28T00:00:00","date_gmt":"2026-01-28T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/periodificacion-de-gastos-a-final-de-ano\/"},"modified":"2026-01-28T00:00:00","modified_gmt":"2026-01-28T00:00:00","slug":"periodificacion-de-gastos-a-final-de-ano","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/periodificacion-de-gastos-a-final-de-ano\/","title":{"rendered":"Periodificaci\u00f3n de gastos a final de a\u00f1o"},"content":{"rendered":"<p>Seg\u00fan las normas contables, los gastos deben computarse en el ejercicio en el que se devengan, con independencia de la fecha en la que se paguen. Por tanto, al cerrar las cuentas de su empresa, no olvide realizar los ajustes contables necesarios para que se cumpla este principio.<\/p>\n<ul>\n<li><i>Gastos anticipados.<\/i> Es posible que en el ejercicio que se cierra haya contabilizado algunos gastos <i>que deban imputarse parcial o totalmente al ejercicio siguiente.<\/i> Por ejemplo, primas de seguros que cubren parte del a\u00f1o siguiente, cuotas pagadas por adelantado por servicios\u00a0 que podr\u00e1 disfrutar durante una parte del a\u00f1o pr\u00f3ximo\u2026<\/li>\n<\/ul>\n<ul>\n<li><i>Gastos diferidos.<\/i> Tambi\u00e9n puede suceder lo contrario: que existan gastos que ya se hayan devengado \u2014y que, por tanto, puede contabilizar\u2014, pero que no consten en contabilidad porque su pago no es exigible hasta el pr\u00f3ximo a\u00f1o. Por ejemplo, pagas extras devengadas pero todav\u00eda no pagadas, intereses de pr\u00e9stamos o aplazamientos, los propios gastos de auditor\u00eda de las cuentas&#8230;<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p>Existe un tratamiento contable espec\u00edfico para reflejar este tipo de gastos. Nuestros profesionales pueden ayudarle a cerrar las cuentas del ejercicio para que \u00e9stas reflejen la imagen fiel de su empresa.\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Seg&uacute;n las normas contables, los gastos deben computarse en el ejercicio en el que se devengan, con independencia de la fecha en la que se paguen. Por tanto, al cerrar las cuentas de su empresa, no olvide realizar los ajustes contables necesarios para que se cumpla este principio. Gastos anticipados. Es posible que en el [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7218,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[106,12],"tags":[],"class_list":["post-7217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilidad","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Periodificaci\u00f3n de gastos a final de a\u00f1o | 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\/periodificacion-de-gastos-a-final-de-ano\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Periodificaci\u00f3n de gastos a final de a\u00f1o | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Seg&uacute;n las normas contables, los gastos deben computarse en el ejercicio en el que se devengan, con independencia de la fecha en la que se paguen. Por tanto, al cerrar las cuentas de su empresa, no olvide realizar los ajustes contables necesarios para que se cumpla este principio. Gastos anticipados. Es posible que en el [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/periodificacion-de-gastos-a-final-de-ano\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-28T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" 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