{"id":29607,"date":"2025-06-20T11:11:51","date_gmt":"2025-06-20T10:11:51","guid":{"rendered":"https:\/\/pich.bnfix.com\/impuesto-de-sociedades-y-cuentas-anuales-de-2004-plazos-y-novedades\/"},"modified":"2025-06-25T07:59:51","modified_gmt":"2025-06-25T06:59:51","slug":"impuesto-de-sociedades-y-cuentas-anuales-de-2004-plazos-y-novedades","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/impuesto-de-sociedades-y-cuentas-anuales-de-2004-plazos-y-novedades\/","title":{"rendered":"Impost sobre Societats i comptes anuals de 2024: terminis i novetats"},"content":{"rendered":"<section  class='av_textblock_section av-mc4ncdjd-862124971a608ee3b18621dbf1a70143 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Impost sobre Societats i comptes anuals de 2024: terminis i novetats<\/h2>\n<\/div><\/section>\n<div  class='hr av-13sufaf-85e83817a705ff1f3e9be8e251a63d65 hr-default  avia-builder-el-1  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mc513o4a-48075b4221b7c9a5020f69c35096c508-wrap avia-button-center  avia-builder-el-2  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/06\/ISS-y-CCAA-2024.pdf'  class='avia-button av-mc513o4a-48075b4221b7c9a5020f69c35096c508 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-tpsalj-2666507f0a4bc5e136fb5dcef9944d3c hr-default  avia-builder-el-3  el_after_av_button  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-mc4neww0-c000f03b865929f7f7ea1601afdb47c3 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-4  el_after_av_hr  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-mc4neww0-c000f03b865929f7f7ea1601afdb47c3__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '  title='Cuentas anuales, Cinco meses para corregir los errores' ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-13273 avia-img-lazy-loading-not-13273\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2021\/09\/pexels-mikhail-nilov-8296977-cuentas-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-mikhail-nilov-8296977 cuentas' alt='Cuentas anuales. Mano de mujer con calculadora, papeles y bol\u00edgrafo'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mc4ngntt-77bf396fcb50dee84a2c71649640a53d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Pendent de la seva publicaci\u00f3 al Butllet\u00ed Oficial de l\u2019Estat (BOE), ja coneixem el model de declaraci\u00f3 de l\u2019Impost sobre Societats (IS) corresponent a 2024, que s\u2019haur\u00e0 de presentar l\u2019any 2025. El Ministeri d\u2019Hisenda va obrir al mar\u00e7 el tr\u00e0mit d\u2019audi\u00e8ncia i informaci\u00f3 p\u00fablica del Projecte d\u2019Ordre que aprova els models de declaraci\u00f3 de l\u2019Impost sobre Societats i de l\u2019Impost sobre la Renda de no Residents corresponent a establiments permanents i a entitats en r\u00e8gim d\u2019atribuci\u00f3 de rendes constitu\u00efdes a l\u2019estranger amb pres\u00e8ncia en territori espanyol, per als per\u00edodes impositius iniciats entre l\u20191 de gener i el 31 de desembre de 2024.<\/p>\n<p>A m\u00e9s, s\u2019hi dicten instruccions sobre el procediment de declaraci\u00f3 i ingr\u00e9s, i s\u2019hi estableixen les condicions generals i el procediment per a la seva presentaci\u00f3 electr\u00f2nica. Podeu accedir al document <a href=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/06\/04032025-Proyecto-OM-IS-2024.pdf\">AQU\u00cd.\u00a0<\/a><\/p>\n<p data-start=\"63\" data-end=\"307\">El model segueix la mateixa estructura que en exercicis anteriors, per\u00f2 inclou modificacions degudes a canvis normatius recents. A continuaci\u00f3, s\u2019enumeren algunes de les novetats de la declaraci\u00f3 de l\u2019Impost sobre Societats de 2024 (model 200):<\/p>\n<p data-start=\"309\" data-end=\"360\"><strong data-start=\"309\" data-end=\"360\">Implementaci\u00f3 de l\u2019autoliquidaci\u00f3 rectificativa<\/strong><\/p>\n<p data-start=\"362\" data-end=\"780\">El Reial decret 117\/2024, de 30 de gener, va introduir l\u2019article 59bis en el Reglament de l\u2019Impost sobre Societats, establint l\u2019autoliquidaci\u00f3 rectificativa com a m\u00e8tode per modificar una autoliquidaci\u00f3 anterior. Aquest nou sistema substitueix l\u2019anterior d\u2019autoliquidaci\u00f3 complement\u00e0ria i sol\u00b7licitud de rectificaci\u00f3. La seva entrada en vigor es retarda fins que s\u2019adapti l\u2019ordre ministerial dels models de declaraci\u00f3.<\/p>\n<p data-start=\"782\" data-end=\"1037\">En conseq\u00fc\u00e8ncia, en el model de 2024 se substitueixen totes les refer\u00e8ncies a l\u2019autoliquidaci\u00f3 complement\u00e0ria per la nova autoliquidaci\u00f3 rectificativa, havent-se d\u2019indicar si la modificaci\u00f3 est\u00e0 motivada per una discrep\u00e0ncia de criteri administratiu o no.<\/p>\n<p data-start=\"1039\" data-end=\"1415\">A m\u00e9s, s\u2019inclou la nova casella 00866 en el document d\u2019ingr\u00e9s o devoluci\u00f3 per tal que, en els casos de sol\u00b7licituds de devoluci\u00f3, es diferenci\u00efn aquelles que corresponen a una sol\u00b7licitud d\u2019ingressos indeguts com a resultat de la rectificaci\u00f3 d\u2019aquelles que deriven de l\u2019aplicaci\u00f3 de la normativa de l\u2019Impost, tenint en compte el r\u00e8gim diferenciat d\u2019unes i altres devolucions.<\/p>\n<p data-start=\"1417\" data-end=\"1510\"><strong data-start=\"1417\" data-end=\"1510\">Llibertat d\u2019amortitzaci\u00f3 en determinats vehicles i en noves infraestructures de rec\u00e0rrega<\/strong><\/p>\n<p data-start=\"1512\" data-end=\"1834\">El Reial decret llei 4\/2024, de 26 de juny, modifica la disposici\u00f3 addicional divuitena de la Llei 27\/2014, de 27 de novembre, de l\u2019Impost sobre Societats (LIS) per substituir l\u2019amortitzaci\u00f3 accelerada prevista per a determinats vehicles i en noves infraestructures de rec\u00e0rrega per un sup\u00f2sit de llibertat d\u2019amortitzaci\u00f3.<\/p>\n<p data-start=\"1836\" data-end=\"2220\">Aix\u00ed, les societats podran amortitzar lliurement les inversions en vehicles nous FCV, FCHV, BEV, REEV o PHEV i en noves infraestructures de rec\u00e0rrega de vehicles el\u00e8ctrics que entrin en funcionament el 2024 i 2025, amb subjecci\u00f3 a l\u2019aportaci\u00f3 de la documentaci\u00f3 t\u00e8cnica preceptiva i a l\u2019obtenci\u00f3 del certificat d\u2019instal\u00b7laci\u00f3 el\u00e8ctrica diligenciat per la Comunitat Aut\u00f2noma competent.<\/p>\n<p data-start=\"2222\" data-end=\"2395\">La correcci\u00f3 al resultat comptable que suposa la seva aplicaci\u00f3 s\u2019haur\u00e0 de consignar a les noves caselles 00006 (disminuci\u00f3) i 00005 (augment) de la p\u00e0gina 12 del model 200.<\/p>\n<p data-start=\"2397\" data-end=\"2492\"><strong data-start=\"2397\" data-end=\"2492\">Ajustos per deteriorament de valors representatius de participacions en el capital (DT 16a)<\/strong><\/p>\n<p data-start=\"2494\" data-end=\"3398\">Despr\u00e9s de la inconstitucionalitat i nul\u00b7litat de la disposici\u00f3 addicional quinzena i de l\u2019apartat 3 de la disposici\u00f3 transit\u00f2ria setzena de la LIS, en la redacci\u00f3 donada per l\u2019article 3.1r.1 i 2 del Reial decret llei 3\/2016, de 2 de desembre, declarada per la Sent\u00e8ncia del Tribunal Constitucional 11\/2024, de 18 de gener, la Llei 7\/2024, de 20 de desembre, introdueix un nou apartat tercer que cont\u00e9 la regulaci\u00f3 de la reversi\u00f3 de les p\u00e8rdues per deteriorament dels valors representatius de la participaci\u00f3 en el capital o en els fons propis d\u2019entitats que hagin resultat fiscalment dedu\u00efbles en la base imposable de l\u2019Impost sobre Societats en per\u00edodes impositius iniciats amb anterioritat a l\u20191 de gener de 2013, i que s\u2019hauran d\u2019integrar, com a m\u00ednim, per parts iguals en la base imposable corresponent a cadascun dels tres primers per\u00edodes impositius que s\u2019inici\u00efn a partir de l\u20191 de gener de 2024.<\/p>\n<p data-start=\"3400\" data-end=\"3864\">En conseq\u00fc\u00e8ncia, a l\u2019apartat de correccions al resultat de la p\u00e0gina 12 del model 200 s\u2019introdueixen les noves caselles 02919 (augments) i 02920 (disminucions) per realitzar els ajustos per deteriorament de valors representatius en el capital o fons propis d\u2019altres entitats en els termes de l\u2019apartat u i dos de la disposici\u00f3 transit\u00f2ria setzena, i les caselles 00524 (augments) i 00525 (disminucions) per als ajustos motivats per la nova redacci\u00f3 de l\u2019apartat 3.<\/p>\n<p data-start=\"3866\" data-end=\"3923\"><strong data-start=\"3866\" data-end=\"3923\">Pagament mitjan\u00e7ant targeta de cr\u00e8dit o transfer\u00e8ncia<\/strong><\/p>\n<p data-start=\"3925\" data-end=\"4336\">En cas que la declaraci\u00f3 resulti a ingressar, s\u2019introdueixen nous mitjans de pagament. A m\u00e9s dels mitjans de pagament tradicionals (domiciliaci\u00f3, pagament electr\u00f2nic mitjan\u00e7ant c\u00e0rrec en compte o a trav\u00e9s de NRC), es permet el pagament mitjan\u00e7ant targeta de cr\u00e8dit, en condicions de comer\u00e7 electr\u00f2nic segur, o mitjan\u00e7ant transfer\u00e8ncies instant\u00e0nies efectuades a trav\u00e9s de plataformes de comer\u00e7 electr\u00f2nic segur.<\/p>\n<p data-start=\"4338\" data-end=\"4397\"><strong data-start=\"4338\" data-end=\"4397\">Termini de presentaci\u00f3 de l\u2019Impost sobre Societats 2024<\/strong><\/p>\n<p data-start=\"4399\" data-end=\"4828\">La declaraci\u00f3 de l\u2019Impost sobre Societats s\u2019ha de presentar en el termini dels 25 dies naturals seg\u00fcents als sis mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu, per la qual cosa per a les entitats el per\u00edode impositiu de les quals coincideixi amb l\u2019any natural, el termini de presentaci\u00f3 del model 200 corresponent a l\u2019exercici 2024 \u00e9s de l\u20191 al 25 de juliol de 2025 (fins al 22 de juliol en cas de domiciliaci\u00f3 banc\u00e0ria).<\/p>\n<p data-start=\"4830\" data-end=\"4888\"><strong data-start=\"4830\" data-end=\"4888\">Terminins legals per presentar els Comptes Anuals 2024<\/strong><\/p>\n<p data-start=\"4890\" data-end=\"5115\">Ens agradaria recordar tamb\u00e9 els terminis per formular, aprovar i presentar els Comptes Anuals, que per a la formulaci\u00f3 ser\u00e0 de tres mesos i per a la seva aprovaci\u00f3 ser\u00e0 de sis mesos a comptar des del tancament de l\u2019exercici.<\/p>\n<p data-start=\"5117\" data-end=\"5488\">Per tant, la data l\u00edmit per a l\u2019aprovaci\u00f3 dels Comptes Anuals del 2024 ser\u00e0 el proper 30 de juny i la presentaci\u00f3 dels Comptes Anuals per al seu dip\u00f2sit al Registre Mercantil es considerar\u00e0 realitzada dins el termini reglamentari si aquesta es produeix dins del mes seg\u00fcent a la data de celebraci\u00f3 de la Junta en la qual s\u2019aproven, \u00e9s a dir, fins al 30 de juliol de 2025.<\/p>\n<p data-start=\"5490\" data-end=\"5743\">Cal prestar especial atenci\u00f3 a les societats inactives amb el nou r\u00e8gim sancionador per la no presentaci\u00f3 o presentaci\u00f3 fora de termini dels Comptes Anuals; caldr\u00e0 valorar liquidar-les i inscriure la liquidaci\u00f3 al Registre Mercantil per evitar sancions.<\/p>\n<p><strong><span style=\"color: #78d64b;\"><a href=\"https:\/\/pich.bnfix.com\/ca\/sanciones-y-cierre-registral-por-no-presentar-las-cuentas-anuales-de-la-empresa\/\">AQU\u00cd<\/a> \u202f<\/span><\/strong>trobaran m\u00e9s informaci\u00f3 sobre el nou r\u00e8gim sancionador, que vam recollir en una\u202fcircular\u202fanterior.<\/p>\n<article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\">\n<div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] 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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":"","protected":false},"author":2,"featured_media":13269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[522,315],"class_list":["post-29607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-cuentas-anuales","tag-is-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/29607","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=29607"}],"version-history":[{"count":12,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/29607\/revisions"}],"predecessor-version":[{"id":29708,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/29607\/revisions\/29708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/13269"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=29607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=29607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=29607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}