{"id":21512,"date":"2023-06-19T10:17:21","date_gmt":"2023-06-19T09:17:21","guid":{"rendered":"https:\/\/pich.bnfix.com\/plazos-para-presentar-el-impuesto-sobre-sociedades-y-las-cuentas-anuales-del-2022\/"},"modified":"2023-06-19T15:26:45","modified_gmt":"2023-06-19T14:26:45","slug":"plazos-para-presentar-el-impuesto-sobre-sociedades-y-las-cuentas-anuales-del-2022","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/plazos-para-presentar-el-impuesto-sobre-sociedades-y-las-cuentas-anuales-del-2022\/","title":{"rendered":"Plazos\u202fpara presentar el Impuesto\u202fsobre Sociedades\u202fy las\u202fCuentas Anuales del 2022"},"content":{"rendered":"<section  class='av_textblock_section av-lj2n1xx4-b20760c424d260b4d12829330eb71e8c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong><span class=\"TextRun SCXW164934817 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW164934817 BCX0\">P<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">lazos\u202fpara presentar el <\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">I<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">mpuesto\u202f<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">sobre <\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">S<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">ociedades\u202fy las\u202f<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">C<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">uentas<\/span> <span class=\"NormalTextRun SCXW164934817 BCX0\">A<\/span><span class=\"NormalTextRun SCXW164934817 BCX0\">nuales del 2022<\/span><\/span><span class=\"EOP SCXW164934817 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/strong><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-lj2n31ka-53e9a24de1e0a5261bbc1617746454cc avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-1  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-lj2n31ka-53e9a24de1e0a5261bbc1617746454cc__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='calendari en paper' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-15389 avia-img-lazy-loading-not-15389\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/04\/calendario-tot-1500x430.jpeg\" width=\"1500\" height=\"430\" title='calendario tot' alt='diversos mesos d&#039;un calendari en paper '  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lj2n4yxd-e7c172a771325cffb6c29c0bdd70a023 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"none\">El\u202fplazo de presentaci\u00f3n del <\/span><b><span data-contrast=\"none\">Impuesto sobre Sociedades<\/span><\/b><span data-contrast=\"none\"> para aquellas sociedades cuyo ejercicio social coincide con el a\u00f1o natural comenzar\u00e1 el pr\u00f3ximo 1 de julio y finalizar\u00e1 el\u202fd\u00eda\u202f25 del mismo mes.\u202f\u202f<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Aunque este ejercicio no hay ninguna novedad con car\u00e1cter general digna de resaltar, pinchando<\/span><span data-contrast=\"none\">\u202f<\/span><span style=\"color: #99cc00;\"><a style=\"color: #99cc00;\" href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/Sociedades2022-WEB.pdf\"><b>AQU\u00cd\u202f<\/b><\/a><\/span><span data-contrast=\"none\"> podr\u00e1n acceder a un manual resumen muy interesante para este impuesto y para este ejercicio elaborado por el Registro de Economistas Asesores Fiscales\u202fdel Consejo General de Economistas.\u202f<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Por otro lado, aprovechamos la ocasi\u00f3n para\u202frecordar tambi\u00e9n los plazos\u202fpara formular, aprobar\u202fy presentar las <\/span><b><span data-contrast=\"none\">Cuentas Anuales<\/span><\/b><span data-contrast=\"none\">;\u202fpara la formulaci\u00f3n ser\u00e1 de tres meses y para su aprobaci\u00f3n ser\u00e1 de seis meses\u202fa contar\u202fdesde el cierre del ejercicio.\u202f<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Por tanto, la fecha <\/span><b><span data-contrast=\"none\">l\u00edmite para la aprobaci\u00f3n de las<\/span><\/b><span data-contrast=\"none\">\u202f<\/span><b><span data-contrast=\"none\">Cuentas Anuales del 2022<\/span><\/b><span data-contrast=\"none\">\u202fser\u00e1 el pr\u00f3ximo\u202f<\/span><b><span data-contrast=\"none\">30 de junio<\/span><\/b><span data-contrast=\"none\">\u202fy\u202fla <\/span><b><span data-contrast=\"none\">presentaci\u00f3n de las Cuentas Anuales<\/span><\/b><span data-contrast=\"none\"> para su dep\u00f3sito en el Registro\u202fMercantil\u202fse considerar\u00e1 realizada dentro del plazo reglamentario si \u00e9sta se produce dentro del mes siguiente a fecha de celebraci\u00f3n de la Junta en la que se aprueban, por tanto, hasta el\u202f<\/span><b><span data-contrast=\"none\">30 de julio de 2023<\/span><\/b><span data-contrast=\"none\">.\u202f<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Especial atenci\u00f3n merecen las <\/span><b><span data-contrast=\"none\">sociedades inactivas<\/span><\/b><span data-contrast=\"none\"> con el nuevo r\u00e9gimen sancionador por la no presentaci\u00f3n o presentaci\u00f3n fuera de plazo de las Cuentas Anuales; valoremos liquidarlas e inscribir la liquidaci\u00f3n en el Registro Mercantil\u202fpara evitar sanciones.\u202f<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Pinchando<\/span><b><span data-contrast=\"none\">\u202f<\/span><\/b><a href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/210511-la-importancia-del-deposito-de-las-CCAA.pdf\"><b><span data-contrast=\"none\"><span style=\"color: #99cc00;\">AQU\u00cd<\/span>\u202f<\/span><\/b><\/a><span data-contrast=\"none\">encontrar\u00e1n m\u00e1s informaci\u00f3n sobre el nuevo r\u00e9gimen sancionador, que recogimos en una\u202fcircular\u202fanterior\u202f.<\/span><\/p>\n<\/div><\/section>\n<div  class='flex_column av-28op2b-ac8098e20210edb7dd7cd48c0d2617c0 av_one_fifth  avia-builder-el-3  el_after_av_textblock  avia-builder-el-last  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-l6aqk52t-dda8b8f48760b47624818c89f8bcb9f0  avia-builder-el-4  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-16117 avia-img-lazy-loading-not-16117 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-300x300.jpg\" alt='Carolina Mateo'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/07\/carol-1000x1000-1.jpg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><div class=\"team-social\"><div class=\"team-social-inner\"><span class='hidden av_member_url_markup linkedin'  itemprop=\"url\" >https:\/\/www.linkedin.com\/in\/carolina-mateo-b5419268\/?originalSubdomain=es<\/span><a href='https:\/\/www.linkedin.com\/in\/carolina-mateo-b5419268\/?originalSubdomain=es' class='avia-team-icon av-q9iv13-b425a273a1e81716ddf93472d8099e6d linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Linked in Carolina Mateo\" target='_blank' data-av_icon='\ue8fd' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Carolina Mateo<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >carolina.mateo@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>BNFIX PICH TAX LEGAL AUDIT<br \/>\nEconomista \u00b7 Responsable \u00e1rea fiscal internacional<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"<p>El\u202fplazo de presentaci\u00f3n del Impuesto sobre Sociedades para aquellas sociedades cuyo ejercicio social coincide con el a\u00f1o natural comenzar\u00e1 el pr\u00f3ximo 1 de julio y finalizar\u00e1 el\u202fd\u00eda\u202f25 del mismo mes.<\/p>\n","protected":false},"author":2,"featured_media":16273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,2],"tags":[522,904],"class_list":["post-21512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion","tag-cuentas-anuales","tag-impuesto-sociedades-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21512","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=21512"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21512\/revisions"}],"predecessor-version":[{"id":21542,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21512\/revisions\/21542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/16273"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=21512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=21512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=21512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}