MODIFICACIONES DE LA BASE IMPONIBLE DEL IMPUESTO DE SOCIEDADES EN LA REFORMA FISCAL

MODIFICACIONES DE LA BASE IMPONIBLE DEL IMPUESTO DE SOCIEDADES EN LA REFORMA FISCAL

La Ley 27/2014 de 27 de noviembre reforma determinados aspectos del impuesto de sociedades y cambia sustancialmente la determinación de la base imponible de este impuesto, a saber:

Tablas de amortización

Se simplifican y serán de aplicación para los bienes (materiales) adquiridos hasta 31/12/2014 y sobre el valor neto fiscal a dicha fecha.

El inmovilizado intangible se amortizará de acuerdo con su vida útil y el fondo de comercio en 20 años sin requisitos adicionales.

Pérdidas por deterioro de elementos patrimoniales

Se suprimen todas las que había hasta ahora, excepto las existencias y los créditos a cobrar.

Coeficientes de actualización monetaria

Se eliminan a partir de 01/01/2015, por tanto deja de corregirse sobre el valor de adquisición, en la transmisión de un inmueble, el efecto de la inflación.

Gastos no deducibles

Se mantiene la imposibilidad de retribuir los fondos propios, y se considera como tal los valores representativos de capital o de fondos sea cual sea su tratamiento contable y los rendimientos de préstamos participativos dentro del mismo grupo de sociedades.

Gastos de atención a clientes o proveedores

Se limita al 1% de la cifra de negocios del ejercicio.

Gastos financieros

Serán deducibles hasta un 30% del beneficio operativo, como hasta ahora, si bien se dispone una limitación adicional para gastos financieros asociados a la adquisición de participaciones en entidades que en los próximos cuatro años sean grupo fiscal u operación de reestructuración.

Reservas de capitalización empresarial y de nivelación

Se permite deducir la Base Imponible en un 10% por incremento de Fondos propios, sin tributación, esta reserva tiene el carácter de indisponible.

Las pymes podrán además, dotar la reserva de nivelación que permite minorar el 10% de la B.I. negativa que se vayan a generar en los próximos 5 años y si no las hubiera se defiere en cinco años la tributación de la reserva de nivelación constituida.

Bases imponibles negativas

Se elimina el límite de 18 años para compensar pero se limita la deducción al 70% de la base imponible (excepto 2016).

Buena noticia

Deja de considerarse liberalidad la retribución satisfecha a los administradores por sus funciones de dirección u otras,  si existe un contrato laboral con la entidad pagadora.

Pedro Gelabert
Socio y asesor fiscal

Fiscontrol Assessors.

  • Compartir en:

Comentarios

  1. Metatarsal Pads

    Metatarsal Pads on 14/02/2015 15:15 #

    I'm not sure exactly why but this website is loading incredibly slow for me.

    Is anyone else having this problem or is it a problem on my end?
    I'll check back later on and see if the problem still exists.

  2. Bunion Cushions

    Bunion Cushions on 14/02/2015 16:13 #

    Link exchange is nothing else but it is simply placing the other person's
    weblog link on your page at appropriate place and other person will also do similar for you.

  3. Shin Splints

    Shin Splints on 16/02/2015 04:06 #

    Hi there to every body, it's my first pay a quick visit of this weblog; this weblog consists of remarkable and genuinely excellent
    data designed for readers.

  4. Foot Arch Pain causes

    Foot Arch Pain causes on 16/02/2015 04:32 #

    Usually I don't learn post on blogs, however I would like to say that this write-up very forced me to check
    out and do so! Your writing style has been amazed me.
    Thanks, quite nice article.

  5. Toe Pain Diagnosis

    Toe Pain Diagnosis on 16/02/2015 10:59 #

    When I initially commented I clicked the "Notify me when new comments are added" checkbox and
    now each time a comment is added I get three emails with
    the same comment. Is there any way you can remove people from that service?

    Appreciate it!

  6. Heel Lift

    Heel Lift on 16/02/2015 14:45 #

    Hey! I know this is kind of off topic but I was wondering which blog
    platform are you using for this website? I'm getting tired of Wordpress because I've had problems with
    hackers and I'm looking at alternatives for another platform.
    I would be fantastic if you could point me in the direction of a good platform.

  7. hallux valgus causes

    hallux valgus causes on 16/02/2015 19:33 #

    At this time it appears like Drupal is the best blogging platform available
    right now. (from what I've read) Is that what you're using on your
    blog?

  8. Heel Pain

    Heel Pain on 19/02/2015 17:33 #

    WOW just what I was searching for. Came here by searching for acciones-y-participaciones

  9. free music downloads

    free music downloads on 22/02/2015 06:52 #

    Hey there are using Wordpress for your blog platform? I'm new to the blog world but
    I'm trying to get started and create my own. Do you need any coding knowledge to make
    your own blog? Any help would be greatly appreciated!

  10. free music downloads

    free music downloads on 22/02/2015 13:28 #

    Incredible points. Outstanding arguments.
    Keep up the great spirit.

  11. Arthurdiz

    Arthurdiz on 24/02/2015 07:40 #

    cialis online in canada <a href=http://fast-tadalafil.com>Buy Cialis</a> cialis generic online pharmacystreet value viagra <a href=http://fast-sildenafil.com>Buy Viagra</a> generic viagra for menpropecia reviews <a href=http://healthcarerxusa.com>Buy Propecia</a> propecia or provillusno prescription cheapest viagra <a href=http://newmedicforum.com>Priligy</a> what makes viagra work bettercialis pfizer <a href=http://onlinemedox.com>Cialis</a> best price for cialis

  12. Arthurdiz

    Arthurdiz on 24/02/2015 08:44 #

    finasteride diabetes <a href=http://healthcarerxusa.com>Propecia</a> nu hair vs propeciacialis heart rate <a href=http://onlinemedox.com>Cialis</a> cialis treatment for high blood pressuresildenafil dosage <a href=http://fast-vardenafil.com>Buy Levitra</a> generic levitra online reviewsviagra in the waters <a href=http://fast-sildenafil.com>Viagra</a> viagra users forumordering cialis online <a href=http://fast-tadalafil.com>Buy Cialis</a> generic cialis does not work

  13. free music downloads

    free music downloads on 27/02/2015 14:04 #

    Right away I am going away to do my breakfast,
    once having my breakfast coming yet again to read additional news.

  14. match.com

    match.com on 01/03/2015 07:13 #

    Good day! Do you know if they make any plugins to assist with Search Engine Optimization? I'm trying to
    get my blog to rank for some targeted keywords
    but I'm not seeing very good success. If you know of any please share.

    Appreciate it!

  15. quest bars where to buy

    quest bars where to buy on 01/03/2015 10:05 #

    Why viewers still make use of to read news papers
    when in this technological globe the whole thing is presented on web?

  16. payday loans no credit Check

    payday loans no credit Check on 01/03/2015 10:32 #

    A motivating discussion is worth comment. I think that you ought to publish more
    on this subject matter, it might not be a taboo subject but typically people do not talk about such issues.
    To the next! Kind regards!!

  17. best eye wrinkle cream

    best eye wrinkle cream on 03/03/2015 11:52 #

    of course like your website however you need to take a
    look at the spelling on quite a few of your posts.
    A number of them are rife with spelling issues and I in finding it very troublesome to tell the reality
    nevertheless I'll certainly come back again.

  18. Height Growth Plus

    Height Growth Plus on 03/03/2015 23:02 #

    This is really interesting, You're a very skilled blogger.
    I've joined your feed and look forward to seeking more of your magnificent post.
    Also, I've shared your site in my social networks!

Envie su comentario

Entrada anterior

Siguiente entrada

Entradas similares

Encuéntranos en

  • Facebook
  • Twitter
  • Linkedin

Categorías

Archivos