{"id":586,"date":"2025-06-16T13:04:37","date_gmt":"2025-06-16T13:04:37","guid":{"rendered":"https:\/\/izquierdopardo.com\/archivos\/586"},"modified":"2025-07-01T17:30:23","modified_gmt":"2025-07-01T17:30:23","slug":"cambios-en-la-fiscalidad-de-las-sociedades-lo-que-las-pymes-deben-saber-en-2025","status":"publish","type":"post","link":"https:\/\/izquierdopardo.com\/ca\/archivos\/586","title":{"rendered":"Canvis en la fiscalitat de les societats: qu\u00e8 han de saber les pimes el 2025"},"content":{"rendered":"\n<p><strong>Resum:<\/strong><br>El nou marc fiscal aprovat per al 2025 introdueix modificacions rellevants en l\u2019Impost sobre Societats, les deduccions i el r\u00e8gim d\u2019incentius per a empreses de menor dimensi\u00f3. En aquest article analitzem els principals canvis i com poden afectar les pimes.<\/p>\n\n\n\n<p><strong>Contingut:<\/strong><\/p>\n\n\n\n<p><strong>Recomanacions d\u2019Izquierdo Pardo:<\/strong> planificar els exercicis fiscals amb antelaci\u00f3, documentar correctament totes les deduccions aplicades i revisar l\u2019estructura societ\u00e0ria en cas de grups empresarials.<\/p>\n\n\n\n<p><strong>Tipus impositius:<\/strong> Es mant\u00e9 el tipus general del 25\u202f%, per\u00f2 s\u2019intensifiquen les inspeccions sobre beneficis fiscals aplicats sense una justificaci\u00f3 documental adequada.<\/p>\n\n\n\n<p><strong>Incentius a la reinversi\u00f3:<\/strong> S\u2019introdueix una deducci\u00f3 del 10\u202f% per als beneficis reinvertits en actius afectes a l\u2019activitat econ\u00f2mica.<\/p>\n\n\n\n<p><strong>Deduccions en I+D+i:<\/strong> S\u2019amplia el l\u00edmit conjunt del 25\u202f% al 50\u202f% per a empreses innovadores, sempre que inverteixin m\u00e9s del 5\u202f% de la seva facturaci\u00f3 en aquestes activitats.<\/p>\n\n\n\n<p><strong>R\u00e8gim d\u2019empreses de redu\u00efda dimensi\u00f3 (ERD):<\/strong> S\u2019agilitza l\u2019acc\u00e9s, per\u00f2 s\u2019exigeix m\u00e9s tra\u00e7abilitat comptable i compliment dels terminis establerts.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resum:El nou marc fiscal aprovat per al 2025 introdueix modificacions rellevants en l\u2019Impost sobre Societats, les deduccions i el r\u00e8gim d\u2019incentius per a empreses de menor dimensi\u00f3. En aquest article analitzem els principals canvis i com poden afectar les pimes. Contingut: Recomanacions d\u2019Izquierdo Pardo: planificar els exercicis fiscals amb antelaci\u00f3, documentar correctament totes les deduccions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":497,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/posts\/586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/comments?post=586"}],"version-history":[{"count":1,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/posts\/586\/revisions"}],"predecessor-version":[{"id":706,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/posts\/586\/revisions\/706"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/media\/497"}],"wp:attachment":[{"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/media?parent=586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/categories?post=586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/izquierdopardo.com\/ca\/wp-json\/wp\/v2\/tags?post=586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}