{"id":988970,"date":"2021-07-19T11:29:22","date_gmt":"2021-07-19T09:29:22","guid":{"rendered":"https:\/\/gcebollero.com\/reformes-de-limpost-sobre-societats-2021-fi-de-lelusio-fiscal\/"},"modified":"2026-09-15T16:49:05","modified_gmt":"2026-09-15T14:49:05","slug":"reformes-de-limpost-sobre-societats-2021-fi-de-lelusio-fiscal","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/reformes-de-limpost-sobre-societats-2021-fi-de-lelusio-fiscal\/","title":{"rendered":"Reformes de l\u2019Impost Sobre Societats 2021: Fi de l\u2019elusi\u00f3 fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988970\" class=\"elementor elementor-988970 elementor-4035\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c7f844 e-flex e-con-boxed e-con e-parent\" data-id=\"3c7f844\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-5317949 elementor-widget elementor-widget-text-editor\" data-id=\"5317949\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"btArticleContent \"><div class=\"bt_bb_wrapper\"><p>Lluita contra l\u2019elusi\u00f3 fiscal en operacions vinculades.<\/p><p>El passat 10 de mar\u00e7, es va publicar al BOE el Reial decret-Llei 4\/2021, de 9 de mar\u00e7 que introdueix una <strong>reforma de l\u2019Impost sobre Societats<\/strong> i la Llei de l\u2019IRNR. Modificacions que entren en vigor per a exercicis iniciats el 2020 que no hagin finalitzat l\u201911 de mar\u00e7 de 2021.<\/p><p>Amb aquesta normativa, es pret\u00e9n <strong>acabar amb l\u2019elusi\u00f3 fiscal<\/strong> en operacions vinculades, on es produeix el que es coneix com a \u201cAsimetria H\u00edbrida\u201d<\/p><p>Les <strong>asimetries h\u00edbrides<\/strong> s\u00f3n situacions derivades de qualificacions fiscals diferents entre pa\u00efsos. Aquestes poden ser de despeses o ingressos generats en operacions comercials entre empreses vinculades. Aquesta situaci\u00f3 provoca una exempci\u00f3 en l\u2019ingr\u00e9s, una doble deducci\u00f3 de la despesa, o reduccions del tipus impositiu, que eludeixen la imposici\u00f3 de les rendes generades.<\/p><p>Imaginem una empresa a Espanya, que realitza operacions vinculades amb una altra empresa situada en un altre pa\u00eds. Aquestes operacions es qualifiquen fiscalment de forma diferent. Aquesta difer\u00e8ncia produeix la deducci\u00f3 d\u2019una despesa a Espanya, l\u2019ingr\u00e9s a l\u2019altre pa\u00eds, no tributa. Estem davant d\u2019una <strong>erosi\u00f3 de la base imposable en l\u2019Impost sobre Societats<\/strong> en una estructura d\u2019empreses vinculades.<\/p><p>Per evitar aquest fet s\u2019introdueix en la Llei 27\/2014, un article 15.bis on es limita la dedu\u00efbilitat de determinades despeses que originen les asimetries h\u00edbrides esmentades.<\/p><h3>Despeses fiscalment no dedu\u00efbles<\/h3><p>Les despeses corresponents a <strong>operacions entre entitats vinculades <\/strong>quan, a conseq\u00fc\u00e8ncia d\u2019una qualificaci\u00f3 fiscal diferent entre pa\u00efsos, es produeixin amb car\u00e0cter general:<\/p><ul><li>Que la despesa en un pa\u00eds no generi en l\u2019altre pa\u00eds un ingr\u00e9s, o generi un ingr\u00e9s sotm\u00e8s a una reducci\u00f3 del tipus impositiu o a qualsevol deducci\u00f3 o devoluci\u00f3 d\u2019impostos que sigui diferent per evitar la doble imposici\u00f3 jur\u00eddica.<\/li><li>Que la despesa en un pa\u00eds generi al seu torn una despesa fiscalment dedu\u00efble en l\u2019altre pa\u00eds.<\/li><\/ul><p>Finalment, tamb\u00e9 s\u2019introdueix com a <strong>reforma de l\u2019impost sobre societats<\/strong>, la no aplicaci\u00f3 de l\u2019article 22 de la LIS. En el cas de rendes obtingudes a trav\u00e9s d\u2019un establiment permanent que no \u00e9s reconegut fiscalment pel pa\u00eds o territori de situaci\u00f3. Per tant, en aquest cas no es poden aplicar les exempcions previstes per a rendes obtingudes a l\u2019estranger a trav\u00e9s d\u2019un establiment permanent.<\/p><p>Com podem observar, el legislatiu espanyol, en harmonia amb la Uni\u00f3 Europea i l\u2019OCDE, busquen, cada vegada amb m\u00e9s afany, acabar amb les pol\u00edtiques fiscals que permeten l\u2019elusi\u00f3 fiscal internacional.<br\/><\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Reforma de l&#8217;impost sobre societats 2021: canvis a la normativa sobre asimetries h\u00edbrides i deducci\u00f3 de despeses en operacions vinculades.<\/p>\n","protected":false},"author":1,"featured_media":988971,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[],"class_list":["post-988970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - 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