CONSECUENCIAS DE LA MODIFICACIÓN DEL TIPO IMPOSITIVO EN EL IMPUESTO SOBRE SOCIEDADES

CONSECUENCIAS DE LA MODIFICACIÓN DEL TIPO IMPOSITIVO EN EL IMPUESTO SOBRE SOCIEDADES

Tal como hemos comentado en nuestros anteriores post sobre la Reforma Fiscal, el tipo impositivo del Impuesto sobre Sociedades para las empresas que no son consideradas de reducida dimensión (que son aquellas cuya cifra de negocios del año anterior es inferior a los 10 millones de euros) se reduce para el 2015 al 28% y para el 2016 al 25%.

En la Disposición Transitoria Trigésima Séptima de la Ley 27/2014, en la cual se aprueba el Impuesto sobre Sociedades, se establece que a los contribuyentes que a partir de 2015 pasen a tributar al 28% y al 25% en el 2016, y que se vieron afectados por la limitación a la deducibilidad de las amortizaciones, tendrán derecho a una deducción en la cuota íntegra.

Recordemos que para los ejercicios 2013 y 2014, las sociedades que tributan al 30%, es decir, aquellas que no son de reducida dimensión, tienen una limitación a la deducibilidad de las amortizaciones contables, limitándose su deducibilidad fiscal al 70% del importe de las amortizaciones contables.

Ese 30% de amortizaciones contables no deducidas de la base imponible del IS de los ejercicios 2013 y 2014, se permite ir reduciendo de la base imponible de los próximos 10 ejercicios, contados a partir de 2015 o durante la vida útil que le resta al bien, si esta fuese inferior.

Pues bien, estos contribuyentes que en los ejercicios 2013 y 2014 hacen un ajuste positivo al resultado contable para determinar la base imponible del IS por el importe correspondiente al 30% de las amortizaciones contables, están pagando un 30% de impuesto sobre sociedades correspondiente a esa amortización contable no deducible, en cambio a la hora de hacer los ajustes negativos al resultado contable para determinar la base imponible del IS de los ejercicios 2015 y siguientes, en los cuales se deducirá esa amortización limitada en los períodos 2013 y 2014, se deduciría solamente el 28% de impuesto y a partir del 2016 el 25%. Con lo cual saldría perjudicado ya que por esas amortizaciones contables no deducibles en los ejercicios 2013 y 2014 paga el 30% de IS y a partir del 2015, cuando si son deducibles dejaría de pagar el 28% y del 2016 dejaría de pagar el 25%.

Para evitar este perjuicio económico, la Disposición Transitoria Trigésima Séptima de la Ley 27/2014 establece una deducción en la cuota íntegra del 2% para el 2015 y del 5% a partir del ejercicio 2016, de las cantidades que se integren en la base imponible de esos períodos, derivadas de las amortizaciones no deducidas en los periodos impositivos que se hayan iniciado en 2013 y 2014.

La misma deducción se aplicará para los contribuyentes que se hayan acogido a la actualización de balances de la Ley 16/2012, por el mismo razonamiento anterior.

Por lo tanto, las empresas que generaron diferencias temporarias negativas en los períodos en que se tributaba al 30% (ej.: por operaciones de leasing) salen ganando con la disminución de los tipos impositivos, ya que al incorporarlos a la base imponible como diferencia temporarias positivas, tributarán a un tipo inferior (28% 2015, 25% a partir 2016).

En cambio las empresas que generaron diferencias temporarias positivas (como deterioros no deducibles por no cumplir las condiciones fiscales, limitación del 30% de amortización contable, etc.) y bases imponibles negativas pendientes de compensación, salen perdiendo con la reducción del tipo impositivo, ya que a la hora de su compensación futura, ésta se va a realizar a un tipo impositivo inferior al existente en el momento que surgieron.

Con esta Disposición transitoria, se corrige esta reducción en el tipo impositivo para las diferencias temporarias positivas que correspondan al 30% de la amortización contable no deducible en los ejercicios 2013 y 2014 y para las sociedades que actualizaron balances.

A los demás contribuyentes que no les afecte esta deducción, pagarán menos o más dependiendo del tipo de diferencias generadas (positivas o negativas) hasta 31/12/2014.

Pamela Palacios Abufon
Responsable Departamento Sociedades
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