El 30 de septiembre se ha publicado en el BOE un Real Decreto-Ley que introduce modificaciones en los pagos fraccionados del Impuesto sobre Sociedades. Las medidas afectan solo a grandes empresas, por lo que las Pymes continuarán realizando los pagos fraccionados como hasta la fecha.
Las modificaciones aprobadas son las siguientes:
- Se establece un pago fraccionado mínimo del 23% del resultado contable positivo para empresas que facturen más de diez millones de euros, pago que será del 25% para las entidades de crédito y las que se dediquen a la explotación de yacimientos de hidrocarburos.
- Se modifica el porcentaje aplicable para el cálculo del pago fraccionado que será el resultado de multiplicar por diecinueve veinteavos el tipo de gravamen redondeado por exceso. De esta forma, se aplicará el 24% de la base imponible en vez del 17% actual.
El pago a realizar finalmente será el mayor de los dos cálculos anteriores.
Esta medida se aplicará de forma inmediata y con vigencia indefinida con el objetivo de garantizar la senda de reducción del déficit público comprometida con la Unión Europea. Por tanto afecta ya al próximo pago fraccionado del Impuesto sobre Sociedades a realizar antes del 20 de octubre de 2016.
23 comentarios en «Modificaciones de los pagos fraccionados en el Impuestos de Sociedades»
Good article and straight to the point. I don’t know if this is in fact the best place to ask but do you folks have any ideea where to get some professional writers? Thank you 🙂
Some genuinely interesting details you have written.Aided me a lot, just what I was searching for : D.
This web site is really a walk-through for all of the info you wanted about this and didn’t know who to ask. Glimpse here, and you’ll definitely discover it.
Enjoyed reading this, very good stuff, regards.
I am not real great with English but I get hold this really easygoing to interpret.
I believe you have noted some very interesting points, appreciate it for the post.
Hi there, I found your blog via Google while searching for a related topic, your web site came up, it looks good. I’ve bookmarked it in my google bookmarks.
This really answered my problem, thanks!
F*ckin’ amazing things here. I’m very glad to see your post. Thanks a lot and i’m looking forward to contact you. Will you kindly drop me a e-mail?
Great site! I am loving it!! Will be back later to read some more. I am taking your feeds also.
There is noticeably a bundle to know about this. I assume you made certain nice points in features also.
Great web site. A lot of useful info here. I’m sending it to several friends ans additionally sharing in delicious. And naturally, thank you on your effort!
Perfectly indited subject matter, appreciate it for information .
You completed some good points there. I did a search on the topic and found most folks will go along with with your blog.
Hello, I think your website might be having browser compatibility issues. When I look at your website in Opera, it looks fine but when opening in Internet Explorer, it has some overlapping. I just wanted to give you a quick heads up! Other then that, wonderful blog!
Please let me know if you’re looking for a author for your site. You have some really good posts and I feel I would be a good asset. If you ever want to take some of the load off, I’d really like to write some articles for your blog in exchange for a link back to mine. Please blast me an e-mail if interested. Regards!
Hello my loved one! I wish to say that this post is amazing, great written and include almost all significant infos. I would like to look extra posts like this.
Excellent blog here! Also your website loads up fast! What host are you using? Can I get your affiliate link to your host? I wish my web site loaded up as quickly as yours lol
Definitely, what a fantastic site and illuminating posts, I will bookmark your site.Best Regards!
Hello! I could have sworn I’ve been to this blog before but after browsing through some of the post I realized it’s new to me. Anyways, I’m definitely happy I found it and I’ll be book-marking and checking back frequently!
I like what you guys are up too. This sort of clever work and reporting! Keep up the great works guys I’ve included you guys to my own blogroll.
Wow! Thank you! I constantly needed to write on my site something like that. Can I implement a part of your post to my website?
Hey! Someone in my Myspace group shared this website with us so I came to check it out. I’m definitely enjoying the information. I’m book-marking and will be tweeting this to my followers! Superb blog and outstanding design and style.