{"id":310569,"date":"2023-12-19T10:00:54","date_gmt":"2023-12-19T10:00:54","guid":{"rendered":"https:\/\/centregestor.es\/?p=310569"},"modified":"2023-12-20T09:04:47","modified_gmt":"2023-12-20T09:04:47","slug":"10-recomanacions-perque-el-tancament-anual-comptable-i-fiscal-de-la-teva-empresa","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/10-recomanacions-perque-el-tancament-anual-comptable-i-fiscal-de-la-teva-empresa\/","title":{"rendered":"Deu recomanacions per al tancament d&#8217;any fiscal i comptable"},"content":{"rendered":"<p>El 31 de desembre est\u00e0 molt a la vora, i com de cada any hem de fer el tan important i necessari tancament comptable i fiscal. Aquesta tasca suposa el punt final al treball de tot un any dels departaments d&#8217;administraci\u00f3 i ha de considerar-se com el punt d&#8217;inflexi\u00f3 que et permetr\u00e0 decidir sobre el futur sobre la base de la informaci\u00f3 en ell reflectida.<\/p>\n<p>El tancament comptable i fiscal no \u00e9s un mer tr\u00e0mit administratiu. \u00c9s una oportunitat per a analitzar el funcionament de l&#8217;empresa establir previsions de creixement per als teus clients i fixar objectius a curt i mitj\u00e0 termini que permetin el creixement del negoci.<\/p>\n<p>El tancament comptable, el fem amb el dip\u00f2sit dels comptes anuals, i el tancament fiscal amb la presentaci\u00f3 de l&#8217;Impost de societats.<\/p>\n<p>La burocr\u00e0cia, processos inform\u00e0tics i els errors fan d&#8217;aquest proc\u00e9s una aut\u00e8ntica prova d&#8217;obstacles per a les empreses i nosaltres t&#8217;expliquem com realitzar-lo en aquestes 10 recomanacions:<\/p>\n<h2>Primeres passes per a un tancament d&#8217;any fiscal i comptable perfecte<\/h2>\n<h3>1. Fer un\u00a0pre-tancament\u00a0comptable<\/h3>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Un\u00a0pre-tancament, ho realitzem al llarg del tercer trimestre, per a veure de forma anticipada els resultats parcials del negoci abans d&#8217;arribar a cap d&#8217;any. El\u00a0pre-tancament\u00a0ens permet detectar pr\u00e8viament possibles inconsist\u00e8ncies i incompliments de pagaments o altres obligacions i preparar tota la documentaci\u00f3 necess\u00e0ria, aix\u00ed com aplicar les estrat\u00e8gies oportunes a fi d&#8217;optimitzar la c\u00e0rrega impositiva de l&#8217;empresa.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>2. Seguir els passos adequats per a dur a terme el tancament de la comptabilitat anual<\/h3>\n<p>Pas 1: Balan\u00e7 de comprovaci\u00f3 de sumes i saldos<br \/>\nPas 2: Revisar el Pla General Comptable<br \/>\nPas 3: Recompte d&#8217;exist\u00e8ncies<br \/>\nPas 4: Reclassificar deutes i cr\u00e8dits<br \/>\nPas 5: Aplicar ajustos comptables per periodificaci\u00f3<br \/>\nPas 6: Regularitzar el seient de p\u00e8rdues i guanys<br \/>\nPas 7: Revisar el seient d&#8217;amortitzacions i immobilitzat material<br \/>\nPas 8: Tancar llibres comptables<br \/>\nPas 9: Seient de tancament de regularitzaci\u00f3<br \/>\nPas 10: Seient de tancament de comptabilitat<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>3. Tenir en compte aquelles operacions que el\u00a0SAT\u00a0(Servei d&#8217;Administraci\u00f3 Tribut\u00e0ria) sol tenir m\u00e9s en consideraci\u00f3<\/h3>\n<p>Hem de controlar totes aquelles operacions en les quals m\u00e9s es fixa el\u00a0SAT, que s\u00f3n:<br \/>\n\u2022 Deduccions inusuals<br \/>\n\u2022 Disminuci\u00f3 o cancel\u00b7laci\u00f3 d&#8217;ingressos acumulables<br \/>\n\u2022 Disminuci\u00f3 en la utilitat fiscal<br \/>\n\u2022 P\u00e8rdues fiscals recurrents<br \/>\n\u2022 Taxes efectives d&#8217;Impost sobre la Renda fora del par\u00e0metre de la ind\u00fastria<br \/>\n\u2022 Operacions que manquen d&#8217;una ra\u00f3 s\u00f2lida de negocis.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"tw-target-text-container\" class=\"tw-ta-container F0azHf tw-nfl\" tabindex=\"0\">\n<h2 id=\"tw-target-text\" class=\"tw-data-text tw-text-large tw-ta\" dir=\"ltr\" data-placeholder=\"Traducci\u00f3n\" data-ved=\"2ahUKEwjGyo6a052DAxV5Q6QEHaZpB3kQ3ewLegQIBRAQ\"><span class=\"Y2IQFc\" lang=\"ca\">Temps danalitzar la situaci\u00f3 comptable i fiscal duna empresa<\/span><\/h2>\n<\/div>\n<div id=\"tw-target-rmn-container\" class=\"tw-target-rmn tw-ta-container F0azHf tw-nfl\">\n<pre id=\"tw-target-rmn\" class=\"tw-data-placeholder tw-text-small tw-ta\" dir=\"ltr\" data-placeholder=\"\"><\/pre>\n<\/div>\n<h3>4. Realitzar una an\u00e0lisi de la situaci\u00f3 financera<\/h3>\n<p>Un balan\u00e7 de situaci\u00f3 ens mostra una imatge de l&#8217;empresa a la data de tancament de l&#8217;exercici, facilitant-nos, entre altres coses, veure els pagaments pendents desglossats per partides, tant a llarg com a curt termini.<br \/>\nVeure tamb\u00e9 la liquiditat de l&#8217;empresa i ens ajuda a detectar necessitats de finan\u00e7ament.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>5. Analitzar la rendibilitat operativa del negoci<\/h3>\n<p>La pregunta \u00e9s: estem generant beneficis? La resposta passa per determinar quin \u00e9s el marge de rendibilitat i com s&#8217;est\u00e0 gastant els diners generats. Aquestes dades ens els donen l&#8217;Estat de Resultats integral, l&#8217;Estat de Fluxos Efectiu i tres pressupostos que han d&#8217;actualitzar-se trimestralment:<br \/>\n\u2022 Pressupost de vendes<br \/>\n\u2022 Pressupost d&#8217;ingressos<br \/>\n\u2022 Pressupost de despeses<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>6. Depurar els comptes per cobrar i per pagar<\/h3>\n<p>Estem parlant de fer un balan\u00e7 de comptes per a identificar o detectar comptes pendents i errors en els saldos. Aix\u00ed, podrem activar les mesures oportunes correctives i els ajustos en els terminis de cr\u00e8dits atorgats als clients. Tamb\u00e9 podrem negociar el temps per al pagament de deutes amb els nostres prove\u00efdors de tal forma que els cobraments en temps, ens permetin el pagament de tots els compromisos del negoci.<\/p>\n<p>&nbsp;<\/p>\n<h2>Altres aspectes que cal tenir en compte per al tancament d&#8217;any fiscal<\/h2>\n<p>&nbsp;<\/p>\n<h3>7. Est\u00e0 tota la documentaci\u00f3 necess\u00e0ria per a tancar l&#8217;any en ordre?<\/h3>\n<p>Important\u00edssim que els comprovants fiscals digitals que rebem dels nostres prove\u00efdors concordin amb els que estan registrats en el portal del\u00a0SAT. La clau est\u00e0 a fer aquesta conciliaci\u00f3 de manera peri\u00f2dica al llarg de l&#8217;any, aix\u00ed, sabrem que les factures de la nostra declaraci\u00f3 s\u00f3n v\u00e0lides, no estan duplicades i estan totes les que hem de presentar.<\/p>\n<p>Els documents a presentar de manera presencial o telem\u00e0tica s\u00f3n:<br \/>\n\u2022 Impost de Societats, models anuals 390 d&#8217;IVA<br \/>\n\u2022 Amortitzaci\u00f3 d&#8217;actius<\/p>\n<p>Aquests formularis els pots trobar en la pr\u00f2pia web de l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>8. Els moviments a l&#8217;inventari al dia<\/h3>\n<p>Si venem productes comprovarem que no hi ha que manca de mercaderia en el magatzem. La no justificaci\u00f3 d&#8217;aquests, podria ser considerada com a vendes per part de l&#8217;autoritat tribut\u00e0ria, i en conseq\u00fc\u00e8ncia, contemplar-les com a ingressos per a efectes fiscals. D&#8217;altra banda, si detectem producte obsolet o defectu\u00f3s que impossibiliti la seva venda, podem realitzar una destrucci\u00f3 o venda d&#8217;aquest a un preu menor al seu valor de mercat per a poder deduir-lo fiscalment.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>9. Revisar la b\u00fastia tribut\u00e0ria<\/h3>\n<p>Finalment, per\u00f2 no per aix\u00f2 menys important, hem de revisar peri\u00f2dicament les notificacions que el\u00a0SAT\u00a0pugui enviar-nos a manera d&#8217;av\u00eds sobre alguna obligaci\u00f3 pendent o sobre actualitzacions de disposicions. Aquesta revisi\u00f3 peri\u00f2dica ens permetr\u00e0 respondre dins de termini, qualsevol requeriment o carta d&#8217;invitaci\u00f3, i prendre les mesures corresponents per a evitar conting\u00e8ncies econ\u00f2miques inesperades.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3>10. Tancament fiscal Quan s&#8217;ha de presentar?<\/h3>\n<p>L&#8217;any fiscal no t\u00e9 per qu\u00e8 comen\u00e7ar en el mateix inici de l&#8217;any natural, \u00e9s a dir l&#8217;1 de gener. L&#8217;\u00fanic requisit \u00e9s que duri 12 mesos, podent obrir-se, per exemple, l&#8217;1 de maig, i tancant-se el 30 abril.<\/p>\n<p>El termini m\u00e0xim per a aprovar els comptes anuals \u00e9s de 6 mesos des del tancament de l&#8217;exercici, existint un mes m\u00e9s per a realitzar el dip\u00f2sit en el Registre Mercantil del domicili de la societat. Aix\u00f2 significa que has d&#8217;haver dipositat els teus comptes com a m\u00e9s tard el 31 de juliol. Per part seva, la presentaci\u00f3 de l&#8217;Impost de Societats tanca el proc\u00e9s el 25 de juliol.<\/p>\n<p>\u00c9s important per a un bon tancament fiscal de l&#8217;any, que en la teva empresa es facin els ajustos necessaris quant al pagament d&#8217;impostos i deduccions.<\/p>\n<p>Si encara tens dubtes sobre aquest tema, posa&#8217;t en contacte amb nosaltres, en\u00a0Centre\u00a0Gestor posem a la teva disposici\u00f3 experts comptables i fiscals perqu\u00e8 el teu tancament sigui espectacular.<\/p>\n<p>&nbsp;<\/p>\n<h3>11. L&#8217;extra: qu\u00e8 cal fer amb les bases imposables negatives de tancaments anteriors?<\/h3>\n<p>L&#8217;exercici de l&#8217;any fiscal ens deixa en p\u00e8rdues o guanys. Si la teva empresa ha tingut un tancament negatiu aix\u00f2 es coneix com a base imposable negativa. I pot repercutir al tancament anual fiscal.<\/p>\n<p>\u00c9s possible aplicar les bases imposables negatives dexercicis anteriors a la base imposable positiva de lexercici actual, sense un l\u00edmit de temps. Aquesta compensaci\u00f3 \u00e9s il\u00b7limitada fins a assolir 1.000.000\u20ac. Tot i aix\u00f2, per a quantitats superiors a 1.000.000\u20ac, la compensaci\u00f3 es restringeix al 70% de la base imposable abans d&#8217;aplicar la reserva de capitalitzaci\u00f3.<\/p>\n<p>A m\u00e9s, si l&#8217;import net de la xifra de negocis arriba a 20.000.000\u20ac, la compensaci\u00f3 es restringeix encara m\u00e9s i es limita al 50% de la base imposable pr\u00e8via. I si la xifra de negocis supera els 60.000.000\u20ac, el l\u00edmit de compensaci\u00f3 es redueix al 25%.<\/p>","protected":false},"excerpt":{"rendered":"<p>El tancament fiscal i comptable suposa el punt final al treball de tot l&#8217;any i \u00e9s crucial fer-lo b\u00e9. T&#8217;ajudem amb aix\u00f2.<\/p>","protected":false},"author":5,"featured_media":310570,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1092],"tags":[],"class_list":["post-310569","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deu recomanacions per al tancament d&#039;any fiscal i comptable - Centre Gestor<\/title>\n<meta name=\"description\" content=\"El tancament fiscal i comptable suposa el punt final al treball de tot l&#039;any i \u00e9s crucial fer-lo b\u00e9. 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