{"id":21692,"date":"2023-07-07T10:07:54","date_gmt":"2023-07-07T09:07:54","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=21692"},"modified":"2023-07-07T10:12:10","modified_gmt":"2023-07-07T09:12:10","slug":"torna-la-casella-dempresa-solidaria-a-lis-per-destinar-un-07-a-finalitats-socials","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/torna-la-casella-dempresa-solidaria-a-lis-per-destinar-un-07-a-finalitats-socials\/","title":{"rendered":"Torna la casella d\u2019Empresa Solid\u00e0ria a l\u2019IS per destinar un 0\u20197% a finalitats socials"},"content":{"rendered":"<section  class='av_textblock_section av-ljscmnbh-7faba760ed5b0248d1bc981e6b2177cb '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW36247606 BCX0\" lang=\"CA-ES\" xml:lang=\"CA-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW36247606 BCX0\">Torna <\/span><span class=\"NormalTextRun SCXW36247606 BCX0\">la casella d\u2019Empresa Solid\u00e0ria <\/span><span class=\"NormalTextRun SCXW36247606 BCX0\">a l\u2019IS <\/span><span class=\"NormalTextRun SCXW36247606 BCX0\">per destinar un 0\u20197% a finalitats socials<\/span><\/span><span class=\"EOP SCXW36247606 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-ljscorem-408d16c79bc834c022b6e344d23383cf 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: 41.9921875%;'><li  class='avia-slideshow-slide av-ljscorem-408d16c79bc834c022b6e344d23383cf__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-21693 avia-img-lazy-loading-not-21693\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/7.-Casilla-empresa-solidaria-1024x430.jpeg\" width=\"1024\" height=\"430\" title='7. Casilla empresa solidaria' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-ljscpzba-93e468cc581a43ed398fb3626e5e111a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Com \u00e9s habitual, el 25 de juliol finalitza termini de presentaci\u00f3 de l\u2019autoliquidaci\u00f3 de l\u2019Impost sobre Societats de l\u2019exercici 2022 per a totes aquelles societats que tinguin un exercici social coincident amb l\u2019any natural. Si no coincideix, l\u2019\u00faltim dia ser\u00e0 en els 6 mesos i 25 dies posteriors a la finalitzaci\u00f3 de l\u2019exercici.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">D\u2019acord amb la Llei, recordem que han de presentar l\u2019autoliquidaci\u00f3 de l\u2019impost totes les societats, fundacions i entitats, incloses les societats inactives.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Des de fa ja uns anys, existeix l\u2019opci\u00f3 de destinar el 0,7% de la quota \u00edntegra de l\u2019Impost a subvencionar activitats d\u2019inter\u00e8s general considerades d\u2019inter\u00e8s social. Aquesta opci\u00f3, similar a l\u2019existent en IRPF, no t\u00e9 cap cost addicional pels contribuents i no suposa una alteraci\u00f3 econ\u00f2mica en la declaraci\u00f3 de l\u2019impost.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La casella es troba a l\u2019apartat de <\/span><b><span data-contrast=\"auto\">\u2018otros caracteres \u2013 fines sociales\u2019<\/span><\/b><span data-contrast=\"auto\">,\u202fen particular \u00e9s la casella 00073 pel contribuents que utilitzin el model 200, i la 069 pels contribuents en r\u00e8gim de consolidaci\u00f3.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La <\/span><a href=\"https:\/\/www.casillaempresasolidaria.es\/\"><b><span data-contrast=\"none\">Casella Empresa Solid\u00e0ria<\/span><\/b><\/a><span data-contrast=\"auto\"> de l\u2019Impost de Societats es va instaurar l\u2019any 2018, primer exercici que es va incloure en les liquidacions. Gr\u00e0cies a aquesta iniciativa, l\u2019any passat es van recaptar i destinar 31 milions a projectes socials.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Es financen, entre d\u2019altres, projectes d&#8217;atenci\u00f3 sociosanit\u00e0ria, promoci\u00f3 de la salut i la vida independent, d&#8217;inclusi\u00f3 a la comunitat, de lluita contra la discriminaci\u00f3, cobertura de necessitats educatives, de formaci\u00f3 i foment de la inserci\u00f3 laboral, foment de la seguretat ciutadana i prevenci\u00f3 de la delinq\u00fc\u00e8ncia, promoci\u00f3 de la igualtat de tracte, prevenci\u00f3 de la viol\u00e8ncia, protecci\u00f3 de v\u00edctimes, promoci\u00f3 i defensa de drets, etc\u00e8tera.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><strong>Andrea Or\u00f3\u00a0<\/strong><\/p>\n<p><a href=\"mailto:andrea.oro@pich.bnfix.com\"><span data-contrast=\"none\">andrea.oro@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><strong>\u00c0rea Fiscal\u00a0<\/strong><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":21693,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157,166],"tags":[1108,174,1107],"class_list":["post-21692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","category-noticias-ca","tag-casilla-empresa-solidaria","tag-fiscal-ca","tag-impuesto-sobre-sociedades"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21692","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=21692"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21692\/revisions"}],"predecessor-version":[{"id":21704,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/21692\/revisions\/21704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/21693"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=21692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=21692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=21692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}