{"id":1598,"date":"2023-12-27T11:58:03","date_gmt":"2023-12-27T11:58:03","guid":{"rendered":"https:\/\/ottesalleida.es\/?p=1598"},"modified":"2023-12-27T11:58:31","modified_gmt":"2023-12-27T11:58:31","slug":"optimizad-la-factura-del-impuesto-sobre-sociedades-de-2023","status":"publish","type":"post","link":"https:\/\/ottesalleida.es\/es\/optimizad-la-factura-del-impuesto-sobre-sociedades-de-2023\/","title":{"rendered":"Optimice la factura del impuesto sobre sociedades de 2023"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:0px;--awb-padding-right:0px;--awb-padding-bottom:0px;--awb-padding-left:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:var(--awb-color1);\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-space-evenly\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-padding-top:50px;--awb-padding-right:50px;--awb-padding-bottom:30px;--awb-padding-left:50px;--awb-padding-top-small:30px;--awb-padding-right-small:10%;--awb-padding-bottom-small:0px;--awb-padding-left-small:10%;--awb-bg-color:var(--awb-color6);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-center fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-font-size:18px;--awb-line-height:var(--awb-typography1-line-height);--awb-letter-spacing:var(--awb-typography1-letter-spacing);--awb-text-transform:var(--awb-typography1-text-transform);--awb-text-color:var(--awb-color4);--awb-text-font-family:var(--awb-typography1-font-family);--awb-text-font-weight:var(--awb-typography1-font-weight);--awb-text-font-style:var(--awb-typography1-font-style);\"><p>Nuestro equipo de profesionales del departamento fiscal revisar\u00e1n sus cuentas y le ayudar\u00e1n a optimizar su factura fiscal.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:var(--awb-color1);\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:50px;--awb-padding-right:50px;--awb-padding-left:50px;--awb-padding-top-small:30px;--awb-padding-right-small:5%;--awb-padding-bottom-small:0px;--awb-padding-left-small:5%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p>Durante las pr\u00f3ximas semanas\u00a0las empresas van a <strong>cerrar las cuentas de 2023<\/strong>. Y si han tenido beneficios\u00a0van a tener que hacer frente al <strong>Impuesto sobre Sociedades<\/strong>, con el consiguiente desembolso en un momento en el que\u00a0conviene reducir las salidas de fondos.<\/p>\n<h4>Una revisi\u00f3n completa de la contabilidad puede suponer ahorros para la empresa<\/h4>\n<p>Pues bien, una revisi\u00f3n completa de la contabilidad y de los incentivos fiscales aplicables puede suponerles un importante ahorro en dicho impuesto.\u00a0En ocasiones, la simple aplicaci\u00f3n correcta de las normas contables ya puede suponer ahorros. Por ejemplo:<\/p>\n<ul>\n<li>En materia de amortizaciones, revisando si se est\u00e1n aplicando los coeficientes m\u00e1ximos permitidos por la ley, o si es posible aplicar la amortizaci\u00f3n degresiva sobre determinados activos, por ejemplo.<\/li>\n<\/ul>\n<ul>\n<li>O si se est\u00e1n computando los deterioros de determinados activos (por ejemplo, si la empresa tiene clientes morosos, o si tiene existencias obsoletas), o si \u00a0existen obligaciones que puedan materializarse en el futuro (provisiones),<\/li>\n<\/ul>\n<ul>\n<li>O si los gastos se est\u00e1n computando en el momento en que se devengan. En materia de gastos de personal, por ejemplo, muchas veces es posible periodificar y computar como gasto una parte de las pagas extras del ejercicio siguiente.<\/li>\n<\/ul>\n<p>En otros casos los incentivos no se aplican en la contabilidad, sino a trav\u00e9s de ajustes en la declaraci\u00f3n del Impuesto sobre Sociedades (la libertad de amortizaci\u00f3n o la amortizaci\u00f3n doble de pymes, por ejemplo; o las reservas de capitalizaci\u00f3n y nivelaci\u00f3n). En estos supuestos, al cierre del ejercicio debe computarse el impacto que estos ajustes van a tener en el pago del impuesto.<\/p>\n<h4><a href=\"http:\/\/Ottesa Assessors, cerca de sesenta a\u00f1os acompa\u00f1ando a empresas, aut\u00f3nomos, profesionales liberales en su gesti\u00f3n laboral \u200b\">Ottesa Assessors, cerca de sesenta a\u00f1os acompa\u00f1ando a empresas, aut\u00f3nomos, profesionales liberales en su gesti\u00f3n laboral y fiscal<\/a><br \/>\n\u200b<\/h4>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:var(--awb-color1);\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:50px;--awb-padding-right:50px;--awb-padding-bottom:50px;--awb-padding-left:50px;--awb-padding-top-small:30px;--awb-padding-right-small:5%;--awb-padding-bottom-small:0px;--awb-padding-left-small:5%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0px;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0px;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:0px;--awb-spacing-left-medium:0px;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:0px;--awb-spacing-right-small:1.92%;--awb-margin-bottom-small:0px;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"awb-gallery-wrapper awb-gallery-wrapper-1 button-span-no\" style=\"--more-btn-alignment:center;\"><div style=\"margin:-7px;--awb-bordersize:0px;\" class=\"fusion-gallery fusion-gallery-container fusion-grid-2 fusion-columns-total-0 fusion-gallery-layout-grid fusion-gallery-1\"><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[121],"tags":[113,112,131,122,111,123,115,139,117,114,140],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.3 - 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