Gastos deducibles para empresas

tienes una sociedad limitada, todos los años tienes una cita con Hacienda y el Impuesto de Sociedades.

Es fundamental su correcto cálculo, así como la aplicación de todas las deducciones a las que se tiene derecho, ya que la tributación final del beneficio una vez aplicados los ajustes y beneficios posibles, es del 25% en general. Si tu empresa es de nueva creación y cumples los requisitos, podrás aplicar un tipo de gravamen reducido, el 15% en el primer ejercicio de beneficio y el siguiente.

En un negocio si algo se tiene de sobra son gastos: compras, servicios, sueldos y salarios y seguridad social, alquileres, reparaciones, seguros, desplazamientos y transportes, publicidad, gastos financieros, suministros, gastos de representación comercial… y un largo etcétera.

No basta con tener gastos, para poder descontarlos hay que atender a la normativa. En este post repasamos los requisitos de los gastos para que sean deducibles en Impuesto de Sociedades, y por tanto optimizar este impuesto todo lo posible.

Para que un gasto sea deducible debe responder a un hecho económico real, es decir, la anotación contable debe corresponder con una operación efectivamente realizada y no simulada. Además,  los gastos deben de cumplir los siguientes requisitos:

  • Contabilización: se deben imputar contablemente en la cuenta de pérdidas y ganancias o en una cuenta de reservas, salvo en el caso de los elementos que puedan amortizarse libremente y demás supuestos en los que la normativa expresamente indique que no es necesaria su imputación contable.
  • Justificación:se deben justificar mediante la factura que cumpla en ambos supuestos los requisitos que establece el Reglamento de facturación.

Continua>>

Fuente: http://www.afiris.es

Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
video
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex

business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
Fashion show
Small tools
A bad girl
appetite
attitude
rendezvous
catering
catering
Reduce weight
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
catering
health
Lose weight
outdoors
Reduce weight
science
stretch
training
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
business
fashion
fitness
health
lifestyle
news
Small tools
Street fashion
The recipe
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
art
fashion
health
music
photography
sports
The recipe
tourism
travel
hygiene
industry
invest
markets
medical
Motor car
Real estate
technique
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
Big data
business
Fashion show
fitness
health
lifestyle
Small tools
The recipe
A bad girl
appetite
attitude
movies
rendezvous
sex
toys
catering
health
outdoors
Reduce weight
science
stretch
training
business
cookbook
fashion
fitness
health
magazine
news
sports
Street fashion
travel
art
fashion
health
music
photography
sports
The recipe
tourism
travel
Fitness equipment
fitness
nutrition
Nutritious food
routine
training
video
Yoga
Classic cars
evaluation
technique
transact
Classic cars
technique
transact
business
Fashion magazine
Fashion show
Female models
fitness
health
lifestyle
Small tools
The recipe
travel
animation
car
games
Motor car
movies
music
news
Science and technology
tutorial
Esta entrada fue publicada en Sin categoría. Guarda el enlace permanente.

Deja un comentario