{"id":15627,"date":"2022-06-08T15:54:02","date_gmt":"2022-06-08T14:54:02","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=15627"},"modified":"2022-06-08T15:56:44","modified_gmt":"2022-06-08T14:56:44","slug":"fiscal-calendari-fiscal-al-juliol-impost-sobre-societats-is-i-comptes-anuals","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/fiscal-calendari-fiscal-al-juliol-impost-sobre-societats-is-i-comptes-anuals\/","title":{"rendered":"fiscal. Calendari fiscal: al juliol, Impost sobre Societats (IS) i Comptes Anuals\u00a0"},"content":{"rendered":"

L\u2019Ag\u00e8ncia Estatal d\u2019Administraci\u00f3 Tribut\u00e0ria ha aprovat els models de declaraci\u00f3 d\u2019Impost sobre Societats i de l\u2019Impost sobre la Renta de No Residents de l\u2019exercici 2021.<\/span>\u00a0<\/span><\/p>\n

En aquest sentit, totes les societats, fundacions i entitats estaran obligades a presentar la declaraci\u00f3 d\u2019Impost de Societats segons la normativa establerta.<\/span>\u00a0<\/span><\/p>\n

El termini de presentaci\u00f3 d\u2019aquelles societats que l\u2019exercici social coincideixi amb l\u2019any natural ser\u00e0 <\/span>de l\u20191 al 25 de juliol; el 20 de juliol<\/span><\/b> acaba el termini de presentaci\u00f3 de <\/span>les declaracions a pagar<\/span><\/b> mitjan\u00e7ant domiciliaci\u00f3 banc\u00e0ria<\/span><\/b>.<\/span>\u00a0<\/span><\/p>\n

Comptes Anuals<\/span><\/b>\u00a0<\/span><\/p>\n

D\u2019altra banda, les societats han de formular, aprovar i presentar els Comptes Anuals, sent el termini de la formulaci\u00f3 de tres mesos i l\u2019aprovaci\u00f3 de sis mesos a comptar des del tancament de l\u2019exercici.<\/span>\u00a0<\/span><\/p>\n

En aquest sentit, el termini d\u2019aprovaci\u00f3 de <\/span>Comptes Anuals de l\u2019exercici 2021 conclou el 30 de juny<\/span><\/b>, i la <\/span>presentaci\u00f3 al Registre Mercantil s\u2019ha de realitzar dins del mes seg\u00fcent a la data de celebraci\u00f3 de la junta; aix\u00ed, la data l\u00edmit ser\u00e0 el 30 de juliol de 2022.<\/span><\/b>\u00a0<\/span><\/p>\n

Societats inactives<\/span><\/b>\u00a0<\/span><\/p>\n

Les \u00faltimes novetats legislatives de Prevenci\u00f3 i Lluita contra el Frau Fiscal fan una menci\u00f3 especial a les societats inactives, ja que s\u2019estableix un r\u00e8gim de revocaci\u00f3 del NIF i unes sancions per a aquelles societats inactives que no compleixin les obligacions tribut\u00e0ries.<\/span>\u00a0<\/span><\/p>\n

En aquest sentit, recordem que les societats inactives estan obligades a presentar l\u2019Impost de Societats i formular i presentar els Comptes Anuals al Registre Mercantil. En el sup\u00f2sit de no complir les obligacions tribut\u00e0ries i mercantils, l\u2019AEAT procedir\u00e0 a la revocaci\u00f3 del NIF i al tancament del full registral, estan obligats a regularitzar la situaci\u00f3 dels \u00faltims quatre exercicis per tal d\u2019activar la societat.<\/span> M\u00e9s informaci\u00f3 sobre aquest tema, AQU\u00cd<\/a><\/strong><\/span><\/p>\n

Esperant que la informaci\u00f3 sigui del seu inter\u00e8s, restem a la seva disposici\u00f3 per qualsevol consulta o aclariment.<\/span>\u00a0<\/span><\/p>\n

Ester Brullet\u00a0<\/strong><\/p>\n

ester.brullet@pich.bnfix.com<\/p>\n

\u00c0rea Fiscal<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

El mes de juliol \u00e9s el de presentaci\u00f3 de l’Impost Sobre Societats: per a les empreses l\u2019exercici social de les quals coincideixi amb l\u2019any natural ser\u00e0 de l\u20191 al 25 de juliol; el 20 de juliol acaba el termini de presentaci\u00f3 de les declaracions a pagar mitjan\u00e7ant domiciliaci\u00f3 banc\u00e0ria.\u00a0La data l\u00edmit per presentar comptes anuals \u00e9s el 30 de juliol. <\/p>\n","protected":false},"author":2,"featured_media":15628,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,166],"tags":[522,174,315],"class_list":["post-15627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-noticias-ca","tag-cuentas-anuales","tag-fiscal-ca","tag-is-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/15627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=15627"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/15627\/revisions"}],"predecessor-version":[{"id":15635,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/15627\/revisions\/15635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/15628"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=15627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=15627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=15627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}