{"id":2401,"date":"2025-05-26T13:47:35","date_gmt":"2025-05-26T13:47:35","guid":{"rendered":"https:\/\/advisory.ecija.com\/?p=2401"},"modified":"2025-05-26T13:47:35","modified_gmt":"2025-05-26T13:47:35","slug":"cargas-impositivas-empresa","status":"publish","type":"post","link":"https:\/\/desarrollo.rankingonline.com\/ecija\/blog\/cargas-impositivas-empresa\/","title":{"rendered":"\u00bfCu\u00e1les son las cargas impositivas de una empresa en Espa\u00f1a?"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;||0px||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_font=&#8221;|300|||||||&#8221; header_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_font_size=&#8221;40px&#8221; header_letter_spacing=&#8221;2px&#8221; header_line_height=&#8221;1.2em&#8221; hover_enabled=&#8221;0&#8243; header_font_size_tablet=&#8221;50px&#8221; header_font_size_phone=&#8221;35px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22text_text_color%22,%22header_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h1><strong>\u00bfCu\u00e1les son las cargas impositivas<span style=\"color: #425363;\"> de una empresa en Espa\u00f1a?<br \/><\/span><\/strong><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">Conocer las <\/span><b>cargas impositivas de una empresa<\/b><span style=\"font-weight: 400;\"> en Espa\u00f1a es esencial para <\/span><b>mantener una actividad econ\u00f3mica ordenada y conforme a la legislaci\u00f3n tributaria vigente.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En este informe de <\/span><a href=\"https:\/\/desarrollo.rankingonline.com\/ecija\/\"><b>ECIJA Advisory<\/b><\/a><span style=\"font-weight: 400;\">, ofrecemos una visi\u00f3n clara y estructurada sobre <\/span><b>los principales tributos que afectan a sociedades, su gesti\u00f3n y el impacto <\/b><span style=\"font-weight: 400;\">que pueden tener en la planificaci\u00f3n empresarial.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>La importancia de comprender las cargas fiscales<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Las cargas impositivas representan <\/span><b>una parte sustancial de los compromisos de cualquier entidad.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No se trata solo de liquidar impuestos, sino de <\/span><b>entender c\u00f3mo se calculan, cu\u00e1ndo se devengan y qu\u00e9 implicaciones tienen<\/b><span style=\"font-weight: 400;\"> en la tesorer\u00eda, la contabilidad y la estrategia empresarial.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Una correcta gesti\u00f3n de los <\/span><b>datos impositivos de una empresa<\/b><span style=\"font-weight: 400;\"> permite evitar sanciones, mejorar la transparencia ante terceros y <\/span><b>facilitar la toma de decisiones desde una base econ\u00f3mica s\u00f3lida.<\/b><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Principales impuestos que afectan a las empresas en Espa\u00f1a<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">La estructura fiscal espa\u00f1ola contempla<\/span><b> varios tributos que afectan directa o indirectamente a las sociedades<\/b><span style=\"font-weight: 400;\">. A continuaci\u00f3n, se detallan los m\u00e1s relevantes:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Impuesto sobre Sociedades (IS)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Este impuesto grava los beneficios obtenidos por entidades con personalidad jur\u00eddica. El importe a pagar en concepto de este tributo <\/span><b>se determina a partir de la base imponible, a la que se le aplica un porcentaje est\u00e1ndar del 25%.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">No obstante, en determinados casos, como el de sociedades reci\u00e9n constituidas,<\/span><b> puede emplearse un tipo reducido del 15% u otros porcentajes especiales contemplados por la normativa.<\/b><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<!-- Copia este bloque completo en tu p\u00e1gina --><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] -->  \/* Contenedor con scroll interno en Desktop\/Tablet *\/<!-- [et_pb_line_break_holder] -->  .table-responsive {<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    overflow-x: auto;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  \/* Estilos generales de la tabla *\/<!-- [et_pb_line_break_holder] -->  .tabla-impuestos {<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    border-collapse: collapse;<!-- [et_pb_line_break_holder] -->    table-layout: auto;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  .tabla-impuestos th,<!-- [et_pb_line_break_holder] -->  .tabla-impuestos td {<!-- [et_pb_line_break_holder] -->    border: 1px solid #999;<!-- [et_pb_line_break_holder] -->    padding: 0.5em 0.75em;<!-- [et_pb_line_break_holder] -->    vertical-align: top;<!-- [et_pb_line_break_holder] -->    word-wrap: break-word;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  .tabla-impuestos th {<!-- [et_pb_line_break_holder] -->    background: #ccc;<!-- [et_pb_line_break_holder] -->    font-weight: bold;<!-- [et_pb_line_break_holder] -->    text-align: left;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  \/* Versi\u00f3n m\u00f3vil (\u2264600px): filas como tarjetas *\/<!-- [et_pb_line_break_holder] -->  @media (max-width: 600px) {<!-- [et_pb_line_break_holder] -->    .table-responsive {<!-- [et_pb_line_break_holder] -->      overflow-x: visible;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-impuestos.responsive {<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-impuestos.responsive thead {<!-- [et_pb_line_break_holder] -->      display: none;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-impuestos.responsive tbody,<!-- [et_pb_line_break_holder] -->    .tabla-impuestos.responsive tbody tr {<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->      box-sizing: border-box;<!-- [et_pb_line_break_holder] -->      margin-bottom: 1em;<!-- [et_pb_line_break_holder] -->      border-bottom: 1px solid #ccc;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-impuestos.responsive td {<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->      box-sizing: border-box;<!-- [et_pb_line_break_holder] -->      padding: 0.75em 1em;<!-- [et_pb_line_break_holder] -->      text-align: left;<!-- [et_pb_line_break_holder] -->      font-size: 1rem;<!-- [et_pb_line_break_holder] -->      line-height: 1.4;<!-- [et_pb_line_break_holder] -->      word-break: break-word;<!-- [et_pb_line_break_holder] -->      overflow-wrap: anywhere;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-impuestos.responsive td::before {<!-- [et_pb_line_break_holder] -->      content: attr(data-label);<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      margin-bottom: 0.5em;<!-- [et_pb_line_break_holder] -->      font-weight: bold;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"table-responsive\"><!-- [et_pb_line_break_holder] -->  <\/p>\n<table class=\"tabla-impuestos responsive\"><!-- [et_pb_line_break_holder] -->    <\/p>\n<thead><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<th>Concepto<\/th>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<th>Detalle<\/th>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/thead>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<tbody><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Tipo general<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">25%<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Tipo reducido<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">15% (primer y segundo a\u00f1o con base positiva)<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Periodicidad<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">Anual<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Modelo de liquidaci\u00f3n<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">Modelo 200<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/tbody>\n<p><!-- [et_pb_line_break_holder] -->  <\/table>\n<p><!-- [et_pb_line_break_holder] --><\/div>\n<p><!-- [et_pb_line_break_holder] -->[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">El <\/span><b>periodo del impuesto<\/b><span style=\"font-weight: 400;\"> suele coincidir con el ejercicio contable de la empresa. El pago fraccionado se realiza en tres plazos a lo largo del a\u00f1o (modelos 202).<\/span><\/p>\n<h3><strong>Impuesto sobre el Valor A\u00f1adido (IVA)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Tributo indirecto que <\/span><b>recae sobre el consumo de bienes y servicios<\/b><span style=\"font-weight: 400;\">. Las empresas act\u00faan como <\/span><b>recaudadoras <\/b><span style=\"font-weight: 400;\">del impuesto y deben <\/span><b>presentarlo peri\u00f3dicamente<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<!-- Copia este bloque completo en tu p\u00e1gina --><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] -->  \/* Contenedor con scroll interno en Desktop\/Tablet *\/<!-- [et_pb_line_break_holder] -->  .table-responsive {<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    overflow-x: auto;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  \/* Estilos generales de la tabla *\/<!-- [et_pb_line_break_holder] -->  .tabla-iva {<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    border-collapse: collapse;<!-- [et_pb_line_break_holder] -->    table-layout: auto;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  .tabla-iva th,<!-- [et_pb_line_break_holder] -->  .tabla-iva td {<!-- [et_pb_line_break_holder] -->    border: 1px solid #999;<!-- [et_pb_line_break_holder] -->    padding: 0.5em 0.75em;<!-- [et_pb_line_break_holder] -->    vertical-align: top;<!-- [et_pb_line_break_holder] -->    word-wrap: break-word;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  .tabla-iva th {<!-- [et_pb_line_break_holder] -->    background: #ccc;<!-- [et_pb_line_break_holder] -->    font-weight: bold;<!-- [et_pb_line_break_holder] -->    text-align: left;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] -->  \/* Versi\u00f3n m\u00f3vil (\u2264600px): filas como tarjetas *\/<!-- [et_pb_line_break_holder] -->  @media (max-width: 600px) {<!-- [et_pb_line_break_holder] -->    .table-responsive {<!-- [et_pb_line_break_holder] -->      overflow-x: visible;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-iva.responsive {<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-iva.responsive thead {<!-- [et_pb_line_break_holder] -->      display: none;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-iva.responsive tbody,<!-- [et_pb_line_break_holder] -->    .tabla-iva.responsive tbody tr {<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->      box-sizing: border-box;<!-- [et_pb_line_break_holder] -->      margin-bottom: 1em;<!-- [et_pb_line_break_holder] -->      border-bottom: 1px solid #ccc;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-iva.responsive td {<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->      box-sizing: border-box;<!-- [et_pb_line_break_holder] -->      padding: 0.75em 1em;<!-- [et_pb_line_break_holder] -->      text-align: left;<!-- [et_pb_line_break_holder] -->      font-size: 1rem;<!-- [et_pb_line_break_holder] -->      line-height: 1.4;<!-- [et_pb_line_break_holder] -->      word-break: break-word;<!-- [et_pb_line_break_holder] -->      overflow-wrap: anywhere;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-iva.responsive td::before {<!-- [et_pb_line_break_holder] -->      content: attr(data-label);<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      margin-bottom: 0.5em;<!-- [et_pb_line_break_holder] -->      font-weight: bold;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"table-responsive\"><!-- [et_pb_line_break_holder] -->  <\/p>\n<table class=\"tabla-iva responsive\"><!-- [et_pb_line_break_holder] -->    <\/p>\n<thead><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<th>Concepto<\/th>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<th>Detalle<\/th>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/thead>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<tbody><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Tipo general<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">21%<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Tipos reducidos<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">10% y 4%<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Periodicidad<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">Trimestral o mensual (seg\u00fan volumen de operaciones)<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Concepto\">Modelo<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Detalle\">303 (liquidaci\u00f3n) y 390 (resumen anual)<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/tbody>\n<p><!-- [et_pb_line_break_holder] -->  <\/table>\n<p><!-- [et_pb_line_break_holder] --><\/div>\n<p><!-- [et_pb_line_break_holder] -->[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3><strong>Retenciones e ingresos a cuenta (IRPF)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Aunque el <\/span><b>IRPF afecta directamente a personas f\u00edsicas<\/b><span style=\"font-weight: 400;\">, las empresas deben practicar <\/span><b>retenciones a trabajadores, profesionales y arrendadores<\/b><span style=\"font-weight: 400;\">. Estas deben ser ingresadas mediante los <\/span><b>modelos <\/b><span style=\"font-weight: 400;\">correspondientes.<\/span><\/p>\n<p>[\/et_pb_text][et_pb_code _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<!-- Copia este bloque completo en tu p\u00e1gina --><!-- [et_pb_line_break_holder] --><\/p>\n<style><!-- [et_pb_line_break_holder] -->  \/* Contenedor con scroll interno en Desktop\/Tablet *\/<!-- [et_pb_line_break_holder] -->  .table-responsive {<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    overflow-x: auto;<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] -->  \/* Estilos generales de la tabla *\/<!-- [et_pb_line_break_holder] -->  .tabla-retenciones {<!-- [et_pb_line_break_holder] -->    width: 100%;<!-- [et_pb_line_break_holder] -->    border-collapse: collapse;<!-- [et_pb_line_break_holder] -->    table-layout: auto;<!-- 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[et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      width: 100%;<!-- [et_pb_line_break_holder] -->      box-sizing: border-box;<!-- [et_pb_line_break_holder] -->      padding: 0.75em 1em;<!-- [et_pb_line_break_holder] -->      text-align: left;<!-- [et_pb_line_break_holder] -->      font-size: 1rem;<!-- [et_pb_line_break_holder] -->      line-height: 1.4;<!-- [et_pb_line_break_holder] -->      word-break: break-word;<!-- [et_pb_line_break_holder] -->      overflow-wrap: anywhere;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->    .tabla-retenciones.responsive td::before {<!-- [et_pb_line_break_holder] -->      content: attr(data-label);<!-- [et_pb_line_break_holder] -->      display: block;<!-- [et_pb_line_break_holder] -->      margin-bottom: 0.5em;<!-- [et_pb_line_break_holder] -->      font-weight: bold;<!-- [et_pb_line_break_holder] -->    }<!-- [et_pb_line_break_holder] -->  }<!-- [et_pb_line_break_holder] --><\/style>\n<p><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><\/p>\n<div class=\"table-responsive\"><!-- [et_pb_line_break_holder] -->  <\/p>\n<table class=\"tabla-retenciones responsive\"><!-- [et_pb_line_break_holder] -->    <\/p>\n<thead><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<th>Tipo de retenci\u00f3n<\/th>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<th>Porcentaje habitual<\/th>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/thead>\n<p><!-- [et_pb_line_break_holder] -->    <\/p>\n<tbody><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Tipo de retenci\u00f3n\">Rendimientos del trabajo<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Porcentaje habitual\">15%\u201321%<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Tipo de retenci\u00f3n\">Rendimientos de actividades profesionales<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Porcentaje habitual\">15% (o 7% primeros a\u00f1os)<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->      <\/p>\n<tr><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Tipo de retenci\u00f3n\">Arrendamientos<\/td>\n<p><!-- [et_pb_line_break_holder] -->        <\/p>\n<td data-label=\"Porcentaje habitual\">19%<\/td>\n<p><!-- [et_pb_line_break_holder] -->      <\/tr>\n<p><!-- [et_pb_line_break_holder] -->    <\/tbody>\n<p><!-- [et_pb_line_break_holder] -->  <\/table>\n<p><!-- [et_pb_line_break_holder] --><\/div>\n<p><!-- [et_pb_line_break_holder] -->[\/et_pb_code][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3><strong>mpuesto sobre Actividades Econ\u00f3micas (IAE)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Grava el ejercicio de actividades empresariales. Est\u00e1n <\/span><b>exentas las entidades con un importe neto de cifra de negocios inferior a 1 mill\u00f3n de euros.<\/b><\/p>\n<h3><strong>Otros tributos locales<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Seg\u00fan la actividad o ubicaci\u00f3n, la empresa puede estar sujeta a tributos municipales como:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impuesto sobre Bienes Inmuebles (IBI)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impuesto sobre Veh\u00edculos de Tracci\u00f3n Mec\u00e1nica<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tasas por licencias o servicios<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Impacto del nuevo impuesto de sociedades<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">En los \u00faltimos ejercicios se ha debatido e implementado un <\/span><b>nuevo impuesto de sociedades<\/b><span style=\"font-weight: 400;\"> que introduce un tipo m\u00ednimo efectivo para determinados grupos o empresas de gran tama\u00f1o, de conformidad con iniciativas internacionales como <\/span><b>el Pilar 2 de la OCDE.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Estas medidas tienen efectos sobre la <\/span><b>cuota del impuesto<\/b><span style=\"font-weight: 400;\">, y pueden requerir<\/span><b> ajustes en la contabilidad fiscal. <\/b><span style=\"font-weight: 400;\">Es importante analizar <\/span><b>c\u00f3mo afecta este cambio a su empresa, <\/b><span style=\"font-weight: 400;\">especialmente si forma parte de un grupo consolidado.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Consecuencias de una mala planificaci\u00f3n fiscal<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">No contar con un conocimiento adecuado en materia fiscal puede<\/span><b> acarrear liquidaciones complementarias, que incluyen intereses y sanciones <\/b><span style=\"font-weight: 400;\">que afectan directamente la <\/span><b>rentabilidad <\/b><span style=\"font-weight: 400;\">del negocio.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Estos errores pueden provocar <\/span><b>desequilibrios de tesorer\u00eda, comprometiendo la capacidad operativa<\/b><span style=\"font-weight: 400;\"> de la empresa y generando tensiones en su flujo de fondos a corto plazo.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Adem\u00e1s, las fallas fiscales <\/span><b>impactan negativamente en la imagen corporativa<\/b><span style=\"font-weight: 400;\">, dificultando el acceso a <\/span><b>financiamiento, licitaciones y alianzas<\/b><span style=\"font-weight: 400;\"> estrat\u00e9gicas clave para su crecimiento sostenible.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Otras obligaciones tributarias indirectas<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Adem\u00e1s de los tributos declarados, <\/span><b>las empresas deben gestionar correctamente libros contables, conservar facturas y facilitar informaci\u00f3n a la Agencia Tributaria<\/b><span style=\"font-weight: 400;\"> si esta lo requiere.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La correcta emisi\u00f3n y recepci\u00f3n de facturas, el uso de herramientas electr\u00f3nicas y el cumplimiento de plazos contables<\/span><b> son aspectos importantes para evitar errores que generen sanciones.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Disponer de sistemas adecuados para la <\/span><b>gesti\u00f3n documental fiscal es un aspecto necesario para mantener la trazabilidad<\/b><span style=\"font-weight: 400;\"> y la <\/span><b>veracidad <\/b><span style=\"font-weight: 400;\">de los datos impositivos.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Control fiscal y comprobaciones de la Administraci\u00f3n<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">La Agencia Tributaria puede <\/span><b>iniciar actuaciones de comprobaci\u00f3n limitada, requerimientos de informaci\u00f3n o inspecciones presenciales<\/b><span style=\"font-weight: 400;\">, seg\u00fan el caso y el perfil de la empresa.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contar con registros contables claros y accesibles<\/span><b> permite atender dichos requerimientos de manera \u00e1gil y reducir posibles ajustes en la cuota tributaria.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Las comprobaciones suelen centrarse en <\/span><b>discrepancias <\/b><span style=\"font-weight: 400;\">detectadas entre modelos o informaci\u00f3n declarada por terceros que <\/span><b>afectan a los datos fiscales de la empresa.<\/b><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Incentivos fiscales y bonificaciones disponibles<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">En funci\u00f3n de la actividad, localizaci\u00f3n o inversi\u00f3n realizada, <\/span><b>existen incentivos fiscales que pueden aplicarse para reducir la base imponible o la cuota.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">La <\/span><b>deducci\u00f3n por I+D+i, <\/b><span style=\"font-weight: 400;\">la <\/span><b>reserva de capitalizaci\u00f3n<\/b><span style=\"font-weight: 400;\"> o la <\/span><b>bonificaci\u00f3n por rentas obtenidas<\/b><span style=\"font-weight: 400;\"> en el extranjero son ejemplos relevantes en el Impuesto sobre Sociedades.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Evaluar correctamente estos beneficios permite no solo<\/span><b> reducir la carga fiscal<\/b><span style=\"font-weight: 400;\">, sino tambi\u00e9n <\/span><b>planificar el crecimiento<\/b><span style=\"font-weight: 400;\"> con criterios eficientes y sostenibles.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; link_text_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; header_2_font_size=&#8221;28px&#8221; header_3_font_size=&#8221;18px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22link_text_color%22,%22link_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>ECIJA Advisory, tu aliado para la planificaci\u00f3n y cumplimiento tributario<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Nuestro equipo acompa\u00f1a a sociedades mercantiles, entidades del sector p\u00fablico y organizaciones sin \u00e1nimo de lucro en el cumplimiento de sus obligaciones fiscales. Aportamos una visi\u00f3n estrat\u00e9gica de los impuestos, con especial atenci\u00f3n a:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An\u00e1lisis de la situaci\u00f3n fiscal actual y riesgos asociados<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Planificaci\u00f3n del cierre fiscal y contable<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Asesoramiento sobre normativa nacional e internacional<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Presentaci\u00f3n de modelos y gesti\u00f3n de requerimientos<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Evaluaci\u00f3n del impacto del nuevo impuesto a sociedades<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Contar con <\/span><b>asesoramiento profesional<\/b><span style=\"font-weight: 400;\"> en materia de <\/span><b>cargas impositivas de una empresa<\/b><span style=\"font-weight: 400;\"> permite actuar con seguridad jur\u00eddica y previsi\u00f3n financiera. Desde<\/span><a href=\"https:\/\/desarrollo.rankingonline.com\/ecija\/\"><b> ECIJA Advisory<\/b><\/a><span style=\"font-weight: 400;\">, estamos a tu disposici\u00f3n para acompa\u00f1arte en cada etapa del proceso tributario.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si deseas organizar el aspecto fiscal de tu empresa, <\/span><a href=\"https:\/\/desarrollo.rankingonline.com\/ecija\/contacto\/\"><b>cont\u00e1ctanos<\/b> <\/a><span style=\"font-weight: 400;\">y conoce c\u00f3mo podemos colaborar contigo.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.25.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>SIMON GUZMAN<br \/>SOCIO<br \/>ECIJA ADVISORY COLOMBIA<br \/>sguzman@ecija.com<br \/>Cel: +57 313 8170765<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_2_font_size=&#8221;28px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h2><strong>Preguntas frecuentes sobre cargas impositivas de una empresa<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_accordion icon_color=&#8221;gcid-87f22874-55a4-4fbd-86d5-9133756862c6&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-87f22874-55a4-4fbd-86d5-9133756862c6%22:%91%22icon_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;][et_pb_accordion_item title=&#8221;\u00bfQu\u00e9 sucede si una empresa presenta sus impuestos fuera de plazo?&#8221; open=&#8221;on&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">Si una empresa presenta sus impuestos fuera del plazo establecido, puede enfrentarse a recargos por declaraci\u00f3n extempor\u00e1nea, intereses de demora e incluso sanciones. La cuant\u00eda var\u00eda seg\u00fan el tiempo transcurrido y si la declaraci\u00f3n fue presentada de forma voluntaria o tras un requerimiento de la Agencia Tributaria.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;\u00bfLas empresas extranjeras que operan en Espa\u00f1a tambi\u00e9n deben tributar aqu\u00ed?&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">S\u00ed, las empresas extranjeras con establecimiento permanente en Espa\u00f1a est\u00e1n sujetas a los mismos tributos que las sociedades residentes. Adem\u00e1s, pueden aplicarse convenios de doble imposici\u00f3n para evitar pagar impuestos duplicados en ambos pa\u00edses.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;\u00bfQu\u00e9 obligaciones fiscales tiene una empresa sin actividad?&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">Aunque no tenga actividad econ\u00f3mica, una empresa constituida sigue teniendo obligaciones fiscales, como la presentaci\u00f3n del Impuesto sobre Sociedades (incluso con cuota cero) y la obligaci\u00f3n de presentar cuentas anuales, entre otras.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;\u00bfEs obligatorio darse de alta en el IAE desde el inicio de la actividad?&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">S\u00ed, toda empresa debe darse de alta en el IAE antes de iniciar su actividad econ\u00f3mica, aunque est\u00e9 exenta de pagar la cuota por tener un volumen de negocio inferior a 1 mill\u00f3n de euros. La exenci\u00f3n no exime del alta censal ni de la declaraci\u00f3n de actividad.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;\u00bfQu\u00e9 modelos deben presentar las empresas de forma peri\u00f3dica?&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">Dependiendo del tipo de operaci\u00f3n, las empresas deben presentar modelos como el 111 (retenciones de trabajadores), 115 (alquileres), 303 (IVA), 200 (Impuesto sobre Sociedades), entre otros. La frecuencia puede ser mensual o trimestral seg\u00fan el volumen de operaciones.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;\u00bfPuede una empresa deducirse el IVA de sus compras?&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">S\u00ed, las empresas pueden deducirse el IVA soportado en sus adquisiciones siempre que dichas compras est\u00e9n directamente relacionadas con su actividad econ\u00f3mica y dispongan de las facturas correctas. No todo el IVA es deducible, por lo que conviene revisar cada caso.<\/span><\/p>\n<p>[\/et_pb_accordion_item][et_pb_accordion_item title=&#8221;\u00bfC\u00f3mo afecta una inspecci\u00f3n fiscal a la empresa?&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; open=&#8221;off&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><span style=\"font-weight: 400;\">Una inspecci\u00f3n puede generar ajustes en la tributaci\u00f3n declarada, sanciones o intereses si se detectan errores. Tambi\u00e9n implica una revisi\u00f3n detallada de la documentaci\u00f3n, por lo que es clave mantener los registros contables y fiscales bien organizados y actualizados.<\/span><\/p>\n<p>[\/et_pb_accordion_item][\/et_pb_accordion][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfCu\u00e1les son las cargas impositivas de una empresa en Espa\u00f1a?Conocer las cargas impositivas de una empresa en Espa\u00f1a es esencial para mantener una actividad econ\u00f3mica ordenada y conforme a la legislaci\u00f3n tributaria vigente.\u00a0 En este informe de ECIJA Advisory, ofrecemos una visi\u00f3n clara y estructurada sobre los principales tributos que afectan a sociedades, su gesti\u00f3n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2402,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:paragraph -->\r\n<p>Welcome to WordPress. This is your first post. Edit or delete it, then start writing!<\/p>\r\n<!-- \/wp:paragraph -->","_et_gb_content_width":"","footnotes":""},"categories":[40],"tags":[],"class_list":["post-2401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 impuestos paga una sociedad en Espa\u00f1a? ECIJA Advisory<\/title>\n<meta name=\"description\" content=\"Te explicamos el Impuesto sobre Sociedades, IVA, retenciones y tributos locales. Informaci\u00f3n clara y actualizada por ECIJA Advisory.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/desarrollo.rankingonline.com\/ecija\/blog\/cargas-impositivas-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 impuestos paga una sociedad en Espa\u00f1a? ECIJA Advisory\" \/>\n<meta property=\"og:description\" content=\"Te explicamos el Impuesto sobre Sociedades, IVA, retenciones y tributos locales. 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