{"id":7247,"date":"2026-02-03T00:00:00","date_gmt":"2026-02-03T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/bajan-los-tipos\/"},"modified":"2026-02-03T00:00:00","modified_gmt":"2026-02-03T00:00:00","slug":"bajan-los-tipos","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/bajan-los-tipos\/","title":{"rendered":"Bajan los tipos"},"content":{"rendered":"<\/p>\n<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 {    display: none;}<\/p>\n<p><span style=\"font-size:10px\"><em>Video elaborado con Inteligencia Artificial \u2013 NotebookLM<\/em><i>\u00a0<\/i><\/span><\/p>\n<p>Si su empresa es de reducida dimensi\u00f3n o es una micropyme, recuerde que desde 2025 su tipo de gravamen del Impuesto sobre Sociedades se va reduciendo progresivamente a\u00f1o tras a\u00f1o hasta 2029. \u00a0As\u00ed, en 2026:<\/p>\n<ul>\n<li>Si su empresa es de reducida dimensi\u00f3n (en general, si factura menos de diez millones anuales), en 2026 tributar\u00e1 a un tipo del 23% (en lugar del 24% aplicable en 2025).<\/li>\n<li>Si es una micropyme (en general, si factura menos de un mill\u00f3n al a\u00f1o), el tipo ser\u00e1 del 19% por los primeros 50.000\u00a0euros de base imponible y del 21% por el resto (en lugar del 21 y 22%, respectivamente, aplicables en 2025).<\/li>\n<\/ul>\n<p>Estos nuevos tipos no ser\u00e1n aplicables a las empresas patrimoniales, que <i>seguir\u00e1n tributando al tipo general del 25% <\/i>(recuerde que su empresa tendr\u00e1 dicha consideraci\u00f3n cuando m\u00e1s de la mitad de su activo est\u00e9 constituido por valores o no est\u00e9 afecto a actividades econ\u00f3micas).<\/p>\n<p>\u00a0<\/p>\n<p> Si su empresa es de reducida dimensi\u00f3n o es una micropyme, recuerde que en 2026 el tipo impositivo del Impuesto sobre Sociedades se reduce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{display: none;}#content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none;} Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Si su empresa es de reducida dimensi&oacute;n o es una micropyme, recuerde que desde 2025 su tipo de gravamen del Impuesto sobre Sociedades se va reduciendo progresivamente a&ntilde;o tras a&ntilde;o hasta 2029. &nbsp;As&iacute;, en [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7248,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7247","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>Bajan los tipos | Contem 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