{"id":26455,"date":"2024-10-21T15:43:34","date_gmt":"2024-10-21T14:43:34","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=26455"},"modified":"2025-03-18T15:16:01","modified_gmt":"2025-03-18T14:16:01","slug":"kit-digital-objectius-tributacio-i-beneficiaris","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/kit-digital-objectius-tributacio-i-beneficiaris\/","title":{"rendered":"Kit digital: objectius, tributaci\u00f3 i beneficiaris"},"content":{"rendered":"<section  class='av_textblock_section av-m2j4ccud-ff7b3bc135233e05a0174069aeb4234d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Kit digital: objectius, tributaci\u00f3 i beneficiaris <\/strong><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-m7loymee-4925c87cb8f1c2bc7f95ec579157f844 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">21 octubre, 2024<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-m2j4d3ei-de2878d3d5a18651a5b47a456990a880 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  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-m2j4d3ei-de2878d3d5a18651a5b47a456990a880__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Captura de pantalla de la web Acelera Pymes' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-26456 avia-img-lazy-loading-not-26456\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/10\/Captura_kit-consulting_2-1500x430.png\" width=\"1500\" height=\"430\" title='Captura_kit consulting_2' alt='Captura de pantalla de la web Acelera Pymes'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-m2j4ewil-791778513a35c14ee62b275bcf183c91 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span data-contrast=\"auto\">El kit digital \u00e9s una iniciativa del Govern espanyol que t\u00e9 com a objectiu subvencionar la implementaci\u00f3 de solucions digitals en petites i mitjanes empreses, microempreses i treballadors aut\u00f2noms. El kit digital ha de servir per millorar la pres\u00e8ncia a internet, el comer\u00e7 electr\u00f2nic, la implementaci\u00f3 de la factura electr\u00f2nica, la gesti\u00f3 de xarxes socials i processos, millorar la ciberseguretat i utilitzar la intel\u00b7lig\u00e8ncia empresarial i anal\u00edtica de processos, entre d\u2019altres.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La quantitat subvencionada se situa entre els 3.000\u00a0 i els 29.000 euros en funci\u00f3 del segment al que es pertany (dimensi\u00f3 de l\u2019empresa) i la inversi\u00f3 que es realitzi.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La tributaci\u00f3 del kit digital s\u2019imputa, com les subvencions, en funci\u00f3 de la seva finalitat:<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Open Sans\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"0\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Subvenci\u00f3 corrent <\/span><\/b><span data-contrast=\"auto\">(destinada a cobrir despeses de l\u2019exercici), s\u2019imputa com a major ingr\u00e9s en l\u2019exercici en qu\u00e8 es notifiqui la seva concessi\u00f3.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li data-leveltext=\"-\" data-font=\"Open Sans\" data-listid=\"1\" data-list-defn-props=\"{\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Subvenci\u00f3 de capital<\/span><\/b><span data-contrast=\"auto\"> (vinculades a adquirir un nou element patrimonial), s\u2019imputa en la mateixa mesura que es vagin amortitzant els actius.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Cal tenir en compte que <\/span><b><span data-contrast=\"auto\">la major part de subvencions del kit digital corresponen a subvencions de capital<\/span><\/b><span data-contrast=\"auto\"> ja que s\u00f3n per adquirir immobilitzat tant immaterial (adquisici\u00f3 i posada en funcionament de programes inform\u00e0tics) com material (compra d\u2019equips inform\u00e0tics).<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En el cas dels aut\u00f2noms aquesta subvenci\u00f3 t\u00e9 la qualificaci\u00f3 de rendiment d\u2019activitats econ\u00f2miques i s\u2019imputa en les mateixes condicions, a l\u2019exercici en qu\u00e8 es concedeix com a major ingr\u00e9s si se subvenciona una despesa de l\u2019exercici o en la mateixa mesura que s\u2019amortitzen els actius si s\u2019adquireix un immobilitzat material o intangible.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Aprofitem l\u2019ocasi\u00f3 per recordar-los que som a la seva disposici\u00f3 per resoldre qualsevol consulta t\u00e8cnica o fiscal relativa als programes Kit Digital i Kit Consulting el termini de presentaci\u00f3 de sol\u00b7licituds del qual finalitza el 31 de desembre de 2024.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0A tall de recordatori assenyalem les escales de les subvencions per als dos programes.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0<\/span><b><span data-contrast=\"auto\">Kit Digital<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 0 i 3 treballadors, fins a 3.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 3 i 10 treballadors, fins a 6.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 10 i 50 treballadors, fins a 12.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 50 i 100 treballadors, fins a 25.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 100 i 250 treballadors, fins a 29.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Kit Consulting<\/span><\/b><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 10 i 50 treballadors, fins a 12.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 50 i 100 treballadors, fins a 18.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00a0Entre 100 i 250 treballadors, fins a 24.000 euros<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Joaquim Altafaja \u00b7\u202f<\/span><\/b><a href=\"mailto:joaquim.altafaja@pich.bnfix.com\"><span data-contrast=\"none\">joaquim.altafaja@pich.bnfix.com<\/span><\/a><span data-contrast=\"none\">\u202f\u202f\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"none\">Auditor CISA \u00b7 Noves Tecnologies\u202fBNFIX PICH<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"none\">Ester Brullet\u00a0 \u00b7<\/span><\/b><span data-contrast=\"none\">\u00a0 <\/span><a href=\"mailto:ester.brullet@pich.bnfix.com\"><span data-contrast=\"none\">ester.brullet@pich.bnfix.com<\/span><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">\u00c0rea fiscal BNFIX PICH<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p>ulsa aqu\u00ed para a\u00f1adir un texto<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":26456,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156,157],"tags":[526,868],"class_list":["post-26455","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","category-comunicacion-ca","tag-digitalitzacio","tag-kit-digital-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26455","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=26455"}],"version-history":[{"count":3,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26455\/revisions"}],"predecessor-version":[{"id":27819,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/26455\/revisions\/27819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/26456"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=26455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=26455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=26455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}