{"id":33263,"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":"2026-06-18T15:39:35","modified_gmt":"2026-06-18T14:39:35","slug":"impuesto-de-sociedades-2025-que-debemos-considerar-para-optimizar-el-cierre-fiscal","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/en\/impuesto-de-sociedades-2025-que-debemos-considerar-para-optimizar-el-cierre-fiscal\/","title":{"rendered":"Corporate Income Tax 2025: What should we consider to optimize the tax closing?"},"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;\">may 20th, 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>Corporate Income Tax 2025: What should we consider to optimize the tax closing?<\/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-32749 avia-img-lazy-loading-not-32749\"  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>With the arrival of summer, many companies enter a key phase of the year: the tax closing and the preparation of the 2025 Corporate Income Tax return.<\/p>\n<p>Beyond being a formal obligation, this is an opportunity to pause, analyze, and make decisions that can have a real impact on the company\u2019s tax position.<\/p>\n<p>For this reason, we are sharing with you, in a clear and practical way, a document with the key points to keep on your radar\u2014from filing deadlines and updates for the year, to specific areas that require special attention, as well as the opportunity this represents to plan and review various aspects of the organization.<\/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-mpe4ehz1-94726343a9bd3aac8e2216cc87527a86-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-mpe4ehz1-94726343a9bd3aac8e2216cc87527a86 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=\"Read the Circular (Spanish)\"><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' >Read the Circular (Spanish)<\/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-76fd1edfb918f94828ae43fc5ee7889b\">\n#top #wrap_all .avia-team-member.av-10u9wfe-76fd1edfb918f94828ae43fc5ee7889b .team-member-name{\ncolor:#78d64b;\n}\n.avia-team-member.av-10u9wfe-76fd1edfb918f94828ae43fc5ee7889b .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-10u9wfe-76fd1edfb918f94828ae43fc5ee7889b .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-10u9wfe-76fd1edfb918f94828ae43fc5ee7889b  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-30634 avia-img-lazy-loading-not-30634 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":32749,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[161],"tags":[176,1789,1788],"class_list":["post-33263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-en","tag-fiscal-en","tag-impuesto-de","tag-is"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/33263","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/comments?post=33263"}],"version-history":[{"count":4,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/33263\/revisions"}],"predecessor-version":[{"id":33265,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/posts\/33263\/revisions\/33265"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media\/32749"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/media?parent=33263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/categories?post=33263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/en\/wp-json\/wp\/v2\/tags?post=33263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}