{"id":988990,"date":"2016-10-04T10:44:35","date_gmt":"2016-10-04T08:44:35","guid":{"rendered":"https:\/\/gcebollero.com\/reial-decret-llei-de-mesures-tributaries-dirigides-a-la-reduccio-del-deficit-public\/"},"modified":"2026-09-16T09:51:00","modified_gmt":"2026-09-16T07:51:00","slug":"reial-decret-llei-de-mesures-tributaries-dirigides-a-la-reduccio-del-deficit-public","status":"publish","type":"post","link":"https:\/\/gcebollero.com\/ca\/reial-decret-llei-de-mesures-tributaries-dirigides-a-la-reduccio-del-deficit-public\/","title":{"rendered":"Reial decret llei de mesures tribut\u00e0ries dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"988990\" class=\"elementor elementor-988990 elementor-224\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b4f4c7 e-flex e-con-boxed e-con e-parent\" data-id=\"6b4f4c7\" 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-13f4969 elementor-widget elementor-widget-text-editor\" data-id=\"13f4969\" 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<p>Article \u00fanic. Modificacions relatives a l\u2019Impost de societats. <\/p><p>Amb efectes per als per\u00edodes impositius que s\u2019inici\u00efn a partir d\u20191 de gener de 2016, s\u2019afegeix una disposici\u00f3 addicional catorzena en la Llei 27\/2014, de 27 de novembre, de l\u2019Impost de societats, que queda redactada de la seg\u00fcent forma:<\/p><p>Disposici\u00f3 addicional catorzena. Modificacions en el r\u00e8gim legal dels pagaments fraccionats. <\/p><p><strong>1. Els contribuents l\u2019import net dels quals de la xifra de negocis en els 12 mesos anteriors a la data en qu\u00e8 s\u2019inici\u00ef el per\u00edode impositiu, sigui almenys 10 milions d\u2019euros, hauran de tenir en compte, en relaci\u00f3 amb els pagaments fraccionats que es realitzin en la modalitat prevista en l\u2019apartat 3 de l\u2019article 40 d\u2019aquesta Llei, les seg\u00fcents especialitats:<\/strong><\/p><p>a) La quantitat a ingressar no podr\u00e0 ser inferior, en cap cas, al 23 per cent del resultat positiu del compte de p\u00e8rdues i guanys de l\u2019exercici dels 3, 9 o 11 primers mesos de cada any natural o, per a contribuents el per\u00edode impositiu dels quals no coincideixi amb l\u2019any natural, de l\u2019exercici transcorregut des de l\u2019inici del per\u00edode impositiu fins al dia anterior a l\u2019inici de cada per\u00edode d\u2019ingr\u00e9s del pagament fraccionat, determinat d\u2019acord amb el Codi de Comer\u00e7 i altra normativa comptable de desenvolupament, minorada exclusivament en els pagaments fraccionats realitzats amb anterioritat, corresponents al mateix per\u00edode impositiu. En el cas de contribuents als quals resulti d\u2019aplicaci\u00f3 el tipus de gravamen previst en el par\u00e0graf primer de l\u2019apartat 6 de l\u2019article 29 d\u2019aquesta Llei, el percentatge establert en aquest par\u00e0graf ser\u00e0 del 25 per cent. <\/p><p>Quedar\u00e0 excl\u00f2s del resultat positiu referit, l\u2019import del mateix que es correspongui amb rendes derivades d\u2019operacions de quitaci\u00f3 o espera conseq\u00fc\u00e8ncia d\u2019un acord de creditors del contribuent, incloent-se en aquest resultat aquella part del seu import que s\u2019integri en la base imposable del per\u00edode impositiu. Tamb\u00e9 quedar\u00e0 excl\u00f2s, a aquest efecte, l\u2019import del resultat positiu conseq\u00fc\u00e8ncia d\u2019operacions d\u2019augment de capital o fons propis per compensaci\u00f3 de cr\u00e8dits que no s\u2019integri en la base imposable per aplicaci\u00f3 de l\u2019apartat 2 de l\u2019article 17 d\u2019aquesta Llei. <\/p><p>En el cas d\u2019entitats parcialment exemptes a les quals resulti d\u2019aplicaci\u00f3 el r\u00e8gim fiscal especial establert en el cap\u00edtol XIV del t\u00edtol VII d\u2019aquesta Llei, es prendr\u00e0 com a resultat positiu el corresponent exclusivament a rendes no exemptes. En el cas d\u2019entitats a les quals resulti d\u2019aplicaci\u00f3 la bonificaci\u00f3 establerta en l\u2019article 34 d\u2019aquesta Llei, es prendr\u00e0 com a resultat positiu el corresponent exclusivament a rendes no bonificades. <\/p><p>El que es disposa en aquesta lletra no resultar\u00e0 d\u2019aplicaci\u00f3 a les entitats a les quals es refereixen els apartats 3, 4 i 5 de l\u2019article 29 d\u2019aquesta Llei ni a les referides en la Llei 11\/2009, de 26 d\u2019octubre, per la qual es regulen les Societats An\u00f2nimes Cotitzades d\u2019Inversi\u00f3 en el Mercat Immobiliari.<\/p><p>b) El percentatge a qu\u00e8 es refereix l\u2019\u00faltim par\u00e0graf de l\u2019apartat 3 de l\u2019article 40 d\u2019aquesta Llei ser\u00e0 el resultat de multiplicar per dinou vintens el tipus de gravamen arrodonit per exc\u00e9s.<\/p><p><strong>2. El que es preveu en aquesta disposici\u00f3 no resultar\u00e0 d\u2019aplicaci\u00f3 als pagaments fraccionats el termini de declaraci\u00f3 dels quals hagi comen\u00e7at abans de l\u2019entrada en vigor del Reial decret llei 2\/2016, de 30 de setembre.\u00bb<\/strong><\/p><p>Disposici\u00f3 final segona. Entrada en vigor. <\/p><p>Aquest reial decret llei entrar\u00e0 en vigor el mateix dia de la seva publicaci\u00f3 en el \u00abBolet\u00edn Oficial del Estado\u00bb.<\/p>\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>Reial decret llei 2\/2016, de 30 de setembre, pel qual s&#8217;introdueixen mesures tribut\u00e0ries dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic<\/p>\n","protected":false},"author":1,"featured_media":988991,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[134],"class_list":["post-988990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-deficit-public"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Reial decret llei de mesures tribut\u00e0ries dirigides a la reducci\u00f3 del d\u00e8ficit p\u00fablic - 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