{"id":8057,"date":"2019-06-09T00:00:00","date_gmt":"2019-06-09T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/principals-novetats-per-a-la-declaracio-de-limpost-de-societats-de-2018\/"},"modified":"2020-11-17T22:55:53","modified_gmt":"2020-11-17T22:55:53","slug":"principals-novetats-per-a-la-declaracio-de-limpost-de-societats-de-2018","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/principals-novetats-per-a-la-declaracio-de-limpost-de-societats-de-2018\/","title":{"rendered":"Principals novetats per a la declaraci\u00f3 de l’impost de societats de 2018"},"content":{"rendered":"

En relaci\u00f3 amb l’impost sobre societats corresponent a l’exercici 2018 s’han aprovat algunes novetats que s\u00f3n objecte d’incorporaci\u00f3 en el model de declaraci\u00f3, tot aix\u00f2 sense perjudici dels terminis de presentaci\u00f3 i peculiaritats de les declaracions que tinguin establertes les comunitats aut\u00f2nomes del Pa\u00eds Basc i Navarra.<\/p>\n

L’exercici 2018, que hem de declarar ara el 2019, ve marcat per l’aprovaci\u00f3 de la Llei 6\/2018<\/a>, de 3 de juliol, de pressupostos generals de l’Estat per a l’any 2018 que ha introdu\u00eft canvis en l’impost. En concret, es torna a modificar la reducci\u00f3 de les rendes procedents de determinats actius intangibles, el denominat Patent box, afegint tamb\u00e9 un nou r\u00e8gim transitori per a aquest incentiu.<\/p>\n

Tamb\u00e9 es regula una exempci\u00f3 per a determinades rendes obtingudes per les Autoritats Portu\u00e0ries, amb efectes per als per\u00edodes impositius iniciats a partir del 2017. Tamb\u00e9 el Reial decret 17\/2018<\/a> ha modificat, amb efectes per a exercicis impositius iniciats a partir del dia 10 de novembre de 2018, l’article 15 de la llei de l’impost per a impedir la deducci\u00f3 en el prestador del deute tributari per actes jur\u00eddics documentats en les operacions de pr\u00e9stecs hipotecaris.<\/p>\n

Tamb\u00e9 s’ha publicat el Reial decret 1074\/2017<\/a>, de 29 de desembre, pel qual es modifiquen el Reglament de l’impost sobre societats (RIS), que s’estableix un nou sup\u00f2sit d’excepci\u00f3 a l’obligaci\u00f3 de retenir respecte de les quantitats satisfetes als fons de pensions pels fons de pensions oberts com a conseq\u00fc\u00e8ncia del reintegrament o mobilitzaci\u00f3 de participacions dels fons de pensions inversors o dels plans de pensions inversors.<\/p>\n

D’altra banda tamb\u00e9 hem tenir en compte la Llei 8\/2018<\/a>, de 5 de novembre, per la qual es modifica la Llei 19\/1994<\/a> de modificaci\u00f3 del R\u00e8gim Econ\u00f2mic i Fiscal de Can\u00e0ries, que realitza diverses modificacions que afecten la regulaci\u00f3 de la Reserva per a inversions a Can\u00e0ries -RIC- i el Reial decret llei 27\/2018<\/a>, de 28 de desembre, pel qual s’adopten determinades mesures en mat\u00e8ria tribut\u00e0ria i cadastral, que va introduir modificacions aprovades per la Circular 4\/2017, de 27 de novembre, del Banc d’Espanya, a entitats de cr\u00e8dit, sobre normes d’informaci\u00f3 financera p\u00fablica i reservada, i models d’estats financers.<\/p>\n

A aix\u00f2 cal afegir des del punt de vista comptable, un apreciable esfor\u00e7 extra per part de l’ICAC, que ha em\u00e8s un gran nombre de consultes dirigides a aclarir algunes de les q\u00fcestions m\u00e9s complexes en l’aplicaci\u00f3 dels Plans Generals de Comptabilitat, aix\u00ed com noves Resolucions d’inter\u00e8s per a aquesta declaraci\u00f3, com la Resoluci\u00f3 de 5 de mar\u00e7 de 2019 de l’ICAC per la qual es desenvolupen els criteris de presentaci\u00f3 dels instruments i altres aspectes comptables relacionats amb la regulaci\u00f3 mercantil de les societats de capital, i l’aprovaci\u00f3 de Llei 11\/2018, de 28 de desembre, per la qual es modifica el Codi de Comer\u00e7, el text ref\u00f3s de la Llei de societats de capital aprovat pel Reial decret legislatiu 1\/2010, de 2 de juliol, i la Llei 22\/2015, de 20 de juliol, d’auditoria de comptes, en mat\u00e8ria d’informaci\u00f3 no financera i diversitat.<\/p>\n

Amb la finalitat de poder-li oferir un millor servei,\u00a0li preguem que prepari com m\u00e9s aviat millor la documentaci\u00f3 necess\u00e0ria i que sol\u00b7liciti dia i hora<\/strong>\u00a0per a poder-la analitzar conjuntament.<\/p>\n

Tingui present la seg\u00fcent documentaci\u00f3:<\/p>\n\n\n\n\n\n\n\n
\u2714<\/td>\nComptes anuals 2018: en ells tindrem la informaci\u00f3 b\u00e0sica que cal incorporar al model de l’impost sobre societats.<\/td>\n<\/tr>\n
\u2714<\/td>\nDeclaracions de l’impost sobre societats d’exercicis anteriors: ens donaran pistes sobre difer\u00e8ncies entre la base imposable i el resultat comptable que puguin revertir el 2018, bases imposables negatives que puguem compensar, saldo de deduccions no aplicades en el passat que es poden aprofitar ara, etc.<\/td>\n<\/tr>\n
\u2714<\/td>\nDeclaracions 2018 d’altres impostos perqu\u00e8 les quadrem amb les magnituds consignades en la declaraci\u00f3 de societats: IVA (resum anual), 190 de retencions, 180 de retencions per arrendament d’immobles, 193 (resum anual de retencions del capital mobiliari), etc.<\/td>\n<\/tr>\n
\u2714<\/td>\nPagaments fraccionats de 2018.<\/td>\n<\/tr>\n
\u2714<\/td>\nCertificats: de retencions sobre arrendaments d’immobles, sobre rendiments del capital mobiliari percebuts, d’entitats en r\u00e8gim d’atribuci\u00f3 de rendes, si \u00e9s que la societat \u00e9s part\u00edcip o comuner o de donatius o donacions efectuades en l’exercici i de donatius o donacions, etc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"

En relaci\u00f3 amb l’impost sobre societats corresponent a l’exercici 2018 s’han aprovat algunes novetats que s\u00f3n objecte d’incorporaci\u00f3<\/p>","protected":false},"author":1,"featured_media":7345,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-8057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nPrincipals novetats per a la declaraci\u00f3 de l'impost de societats de 2018 - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/principals-novetats-per-a-la-declaracio-de-limpost-de-societats-de-2018\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principals novetats per a la declaraci\u00f3 de l'impost de societats de 2018 - 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