{"id":23219,"date":"2023-11-20T19:08:47","date_gmt":"2023-11-20T18:08:47","guid":{"rendered":"https:\/\/pich.bnfix.com\/recta-final-para-la-toma-de-decisiones-que-optimicen-la-factura-fiscal-del-irpf-y-el-impuesto-sobre-sociedades-del-2023\/"},"modified":"2023-11-21T10:47:47","modified_gmt":"2023-11-21T09:47:47","slug":"recta-final-para-la-toma-de-decisiones-que-optimicen-la-factura-fiscal-del-irpf-y-el-impuesto-sobre-sociedades-del-2023","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/recta-final-para-la-toma-de-decisiones-que-optimicen-la-factura-fiscal-del-irpf-y-el-impuesto-sobre-sociedades-del-2023\/","title":{"rendered":"Recta final para la toma de decisiones que optimicen la \u201cfactura\u201d fiscal del IRPF y el Impuesto sobre Sociedades del 2023"},"content":{"rendered":"<section  class='av_textblock_section av-lp77fisb-c2f85182b4a5f8c066d93ecaa05fd7f4 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><span class=\"TextRun SCXW169995821 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW169995821 BCX0\">Recta final para tomar decisiones que optimicen la \u201cfactura\u201d fiscal del <\/span><span class=\"NormalTextRun SCXW169995821 BCX0\">2023<\/span><\/span><span class=\"EOP SCXW169995821 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-lp77i451-381c6009c4ce453049dc86ae9febdf1d 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: 42.264752791069%;'><li  class='avia-slideshow-slide av-lp77i451-381c6009c4ce453049dc86ae9febdf1d__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Calculadora' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-23196 avia-img-lazy-loading-not-23196\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-e1700503625610.jpg\" width=\"627\" height=\"265\" title='Recta final para tomar decisiones que optimicen la \u201cfactura\u201d fiscal del 2023' alt='Clculadora'  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-e1700503625610.jpg 627w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-e1700503625610-300x127.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-e1700503625610-310x131.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-e1700503625610-450x190.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/ray-reyes-3xwrg7Vv6Ts-unsplash-calculadora-e1700503625610-357x151.jpg 357w\" sizes=\"(max-width: 627px) 100vw, 627px\" \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-lp77kn5u-48700873cf23529a3a213127fab23d23 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">Cuando queda menos de un mes y medio para que acabe el a\u00f1o 2023, los contribuyentes, tano personas f\u00edsicas como jur\u00eddicas, a\u00fan est\u00e1n a tiempo de tomar las \u00faltimas decisiones que contribuyan a optimizar la \u201cfactura\u201d fiscal del ejercicio<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En el caso del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF), independientemente de cuestiones particulares o territoriales, debemos tener en cuenta que las posibilidades de deducci\u00f3n son muy limitadas. A grandes rasgos son las siguientes:\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los aut\u00f3nomos pueden aportar hasta 4.250 euros a planes de empleo simplificados; adem\u00e1s, cuentan con la reducci\u00f3n general de 1.500euros por aportaciones a planes individuales.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se puede deducir entre un 20 y un 60 por ciento de las cantidades satisfechas por obras de mejora de la eficiencia energ\u00e9tica de la vivienda habitual o alquilada, realizadas hasta el 31 de diciembre de 2023 (o hasta el 31 de diciembre de 2024 en algunos casos).\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Es conveniente formalizar los contratos de arrendamiento de vivienda antes de 31 de diciembre, ya que a partir de 1 de enero de 2024 el porcentaje de reducci\u00f3n que se aplicar\u00e1, con car\u00e1cter general, ser\u00e1 del 50 por ciento (antes 60por iento).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Y con car\u00e1cter general, recuerde que en 2023 no se incluyen el 50 por ciento de las bases imponibles\u202fnegativas de las entidades integrantes de un grupo que tribute en el r\u00e9gimen de consolidaci\u00f3n fiscal.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Las sociedades pueden invertir en instalaciones de autoconsumo de energ\u00eda renovable y amortizar dicha inversi\u00f3n libremente hasta 500.000 euros, siempre que la inversi\u00f3n entre en funcionamiento en 2023.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Quedamos a su disposici\u00f3n para ampliar o concretar cualquier extremo que estime oportuno. Por otro lado, pueden consultar los diferentes estudios y propuestas que, como cada a\u00f1o por estas fechas, prepara el Consejo General de Economistas al respecto.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:256}\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-lp77me01-6f602ba386b3de4b1e880f6b416ea916-wrap avia-button-center  avia-builder-el-3  el_after_av_textblock  el_before_av_button '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/Estudio-REAF-CGE_-Cierre-fiscal-del-Impuesto-sobre-Sociedades-2023.pdf'  class='avia-button av-lp77me01-6f602ba386b3de4b1e880f6b416ea916 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center av-icon-on-hover avia-color-theme-color'   aria-label=\"Cierre fiscal del Impuesto sobre Sociedades y 65 recomendaciones \"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Cierre fiscal del Impuesto sobre Sociedades y 65 recomendaciones <\/span><\/a><\/div>\n<div  class='avia-button-wrap av-lp77pnv8-01616ba8e9dd640a3a2398c23cc88e08-wrap avia-button-center  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/Estudio-REAF-CGE_Planificacion-de-la-Renta-2023.pdf'  class='avia-button av-lp77pnv8-01616ba8e9dd640a3a2398c23cc88e08 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center av-icon-on-hover avia-color-theme-color'   aria-label=\"Planificacion de la Renta 2023 y 100 recomendaciones\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Planificacion de la Renta 2023 y 100 recomendaciones<\/span><\/a><\/div>\n<section  class='av_textblock_section av-lp77rrbl-4ef9f1f56d115576425f9efada0b97b6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>\ud83d\udcf8(Imagen de Ray Reyes para Unsplash)<\/p>\n<\/div><\/section>\n<div  class='flex_column av-av_one_fifth-692a56cb27b4036f41891925b87c1c70 av_one_fifth  avia-builder-el-6  el_after_av_textblock  el_before_av_one_fifth  first flex_column_div  column-top-margin'     ><section  class='avia-team-member av-l6aqk52t-056ee9df00962fe4f2d019fd34404720  avia-builder-el-7  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><div  class='flex_column av-av_one_fifth-7bd3f5cd863a6256abcb544d7c276d96 av_one_fifth  avia-builder-el-8  el_after_av_one_fifth  avia-builder-el-last  flex_column_div  column-top-margin'     ><section  class='avia-team-member av-lc7ifwtc-2271aa925bc5dcb810cbeae5b18b671b  avia-builder-el-9  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" class='wp-image-17377 avia-img-lazy-loading-not-17377 avia_image avia_image_team' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-300x300.jpg\" alt='Alba Pich'  itemprop=\"image\"   height=\"300\" width=\"300\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-1030x1030.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2022\/12\/alba-carnet-bn.jpg 1446w\" 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\/alba-pich\/<\/span><a href='https:\/\/www.linkedin.com\/in\/alba-pich\/' class='avia-team-icon av-w3mqoe-ecd4b55eead0770371017fe59279f7a8 linkedin avia-iconfont avia-font-entypo-fontello' rel='v:url' data-avia-tooltip=\"Alba Pich Linkedin\" target='_blank' data-av_icon='\ue8fc' data-av_iconfont='entypo-fontello' ><\/a><\/div><\/div><\/div><h3 class='team-member-name '  itemprop=\"name\" >Alba Pich<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >alba.pich@pich.bnfix.com<\/div><div class='team-member-description '  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea Fiscal<br \/>\nBNFIX PICH TAX LEGAL<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":23197,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[174,259,678,204,128],"class_list":["post-23219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-fiscal-ca","tag-impost-ca","tag-impuesto-de-sociedades-2-ca","tag-irpf-ca","tag-is"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23219","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=23219"}],"version-history":[{"count":2,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23219\/revisions"}],"predecessor-version":[{"id":23221,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/23219\/revisions\/23221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/23197"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=23219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=23219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=23219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}