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Noticias

El Consejo de Ministros aprobó el pasado 30 de septiembre un Real Decreto-Ley en el que se introducen medidas tributarias dirigidas a la reducción del déficit público. Como se ha venido anunciando, se incrementa el importe de los pagos fraccionados para determinadas entidades. Así, para aquellas que facturen más de 10 millones de euros, se fija un pago fraccionado mínimo del 23 por ciento del resultado contable positivo, y para las entidades de crédito y las que se dediquen a la explotación de yacimientos de hidrocarburos, el pago fraccionado mínimo será del 25 por ciento del resultado contable positivo.

La medida se establece con carácter indefinido y resulta de aplicación a partir del próximo pago fraccionado, el correspondiente al mes de octubre, cuyo plazo de presentación comienza mañana.

 

 

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7 Comments

  • Marta González Álvaro
    Marta González Álvaro - 10/7/2016 - In response to #103
    #106

    Si tiene perdidas a compensar el pago sigue siendo el 23% del resultado positivo del año?, pagas y luego te devuelven?

    Buenos días Pascual, la base de cálculo del pago mínimo para empresas cuyo periodo impositivo coincida con el año natural, será el resultado contable de la cuenta de PPyGG de los  3, 9 y 11 primeros meses del año. Por tanto las bases imponibles negativas no se tendrán en cuenta para el cálculo de este pago mínimo. Por tanto, si la empresa tiene BIN que absorban la totalidad de los beneficios generados en el ejercicio, su liquidacion de IS a presentar en el mes de julio, tendrá una base imponible por importe 0, por lo que la liquidacion resultará a devolver por el importe equivalente a los pagos fraccionados realizados. 

  • Mercedes Luque Aragón
    Mercedes Luque Aragón - 10/17/2016 - In response to #109
    #110

    Buenos días Roberto, les aconsejamos que utilicen el foro para resolver este tipo de dudas: http://www.aedaf.es/es/foro

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