{"id":32770,"date":"2026-05-20T14:43:20","date_gmt":"2026-05-20T13:43:20","guid":{"rendered":"https:\/\/pich.bnfix.com\/impuesto-de-sociedades-2025-que-debemos-considerar-para-optimizar-el-cierre-fiscal\/"},"modified":"2026-05-29T09:58:59","modified_gmt":"2026-05-29T08:58:59","slug":"impuesto-de-sociedades-2025-que-debemos-considerar-para-optimizar-el-cierre-fiscal","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/impuesto-de-sociedades-2025-que-debemos-considerar-para-optimizar-el-cierre-fiscal\/","title":{"rendered":"Impost de Societats 2025: Qu\u00e8 hem de considerar per optimitzar el tancament fiscal?"},"content":{"rendered":"<section  class='av_textblock_section av-mpe3nulw-9d4061d5057d318c1371e1b94943f990 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">20 de maig, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mpe3ole0-9099d41287cf6105a4849aae5edd93ad '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Impost de Societats 2025: Qu\u00e8 hem de considerar per optimitzar el tancament fiscal?<\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mpe3pf9n-d191bfad4d95cee764bed4126e317b17 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-mpe3pf9n-d191bfad4d95cee764bed4126e317b17__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-32748 avia-img-lazy-loading-not-32748\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/mode-200-3-impuesto-sociedades-1500x430.webp\" width=\"1500\" height=\"430\" title='mode-200-3 impuesto sociedades' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mpe3usus-83f7313a52bd3501e2cd237ae7acb319 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Amb l&#8217;arribada de l&#8217;estiu, moltes empreses entren en una fase clau de l&#8217;any: el tancament fiscal i la preparaci\u00f3 de l&#8217;impost de societats de l&#8217;exercici 2025.<\/p>\n<p>M\u00e9s enll\u00e0 d&#8217;una obligaci\u00f3 formal, aquest moment \u00e9s una oportunitat per aturar-se, analitzar i prendre decisions que poden tenir un impacte real en la fiscalitat de l&#8217;empresa.<\/p>\n<p>Per tot aix\u00f2 compartim amb tu, de manera clara i pr\u00e0ctica, un document amb els punts que conv\u00e9 tenir en el radar, des dels terminis de presentaci\u00f3\u00a0 a les novetats de l&#8217;exercici, passant per alguns punts als quals hem de parar especial atenci\u00f3 i l&#8217;oportunitat que significa per a planificar i revisar diversos aspectes de l&#8217;organitzaci\u00f3.<\/p>\n<\/div><\/section>\n<div  class='hr av-2lbf24q-47500c437e69f9973c6fd137b4aee7af hr-default  avia-builder-el-4  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-mpe4ehz1-4a8fb784de8e6a35f01f128d15690f73-wrap avia-button-center  avia-builder-el-5  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/05\/IMPUESTO-DE-SOCIEDADES-2025-Recomendaciones-y-Cuestiones-a-Considerar.pdf'  class='avia-button av-mpe4ehz1-4a8fb784de8e6a35f01f128d15690f73 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'   aria-label=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon 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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-1xb438q-bbe7f4e906cf097be401cda7b8c14002 hr-default  avia-builder-el-6  el_after_av_button  el_before_av_one_fifth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='flex_column av-1fagbnu-32d2d311a667960005d150dc10d288f8 av_one_fifth  avia-builder-el-7  el_after_av_hr  avia-builder-el-last  first flex_column_div  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-10u9wfe-04917038adbf032d3c7e2f8df14187a9\">\n#top #wrap_all .avia-team-member.av-10u9wfe-04917038adbf032d3c7e2f8df14187a9 .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-10u9wfe-04917038adbf032d3c7e2f8df14187a9 .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-10u9wfe-04917038adbf032d3c7e2f8df14187a9 .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-10u9wfe-04917038adbf032d3c7e2f8df14187a9  avia-builder-el-8  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-30633 avia-img-lazy-loading-not-30633 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-258x300.jpg\" alt='Carolina Mateo'  itemprop=\"image\"   height=\"300\" width=\"258\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-258x300.jpg 258w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-768x892.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-267x310.jpg 267w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-450x523.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1-172x200.jpg 172w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/11\/Carol_bn-1.jpg 842w\" sizes=\"(max-width: 258px) 100vw, 258px\" \/><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-r07eyy-5dfe89ec5ec3af712df2197a6bd5a949 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 av_opacity_variation'  itemprop=\"jobTitle\" >carolina.mateo@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>Economista<br \/>\n\u00c1rea fiscal<\/p>\n<p>BNFIX PICH TAX LEGAL AUDIT<\/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":32748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[174,1716,315],"class_list":["post-32770","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-fiscal-ca","tag-impuesto-de","tag-is-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32770","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=32770"}],"version-history":[{"count":12,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32770\/revisions"}],"predecessor-version":[{"id":32920,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/32770\/revisions\/32920"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/32748"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=32770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=32770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=32770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}