{"id":18852,"date":"2023-11-29T00:00:00","date_gmt":"2023-11-29T00:00:00","guid":{"rendered":"https:\/\/www.cinc.com\/tributacio-de-cistelles-regals-i-sopars-de-nadal-dempresa-tot-el-que-heu-de-saber\/"},"modified":"2023-12-21T11:35:34","modified_gmt":"2023-12-21T11:35:34","slug":"tributacio-de-cistelles-regals-i-sopars-de-nadal-dempresa-tot-el-que-heu-de-saber","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/tributacio-de-cistelles-regals-i-sopars-de-nadal-dempresa-tot-el-que-heu-de-saber\/","title":{"rendered":"Tributaci\u00f3 de cistelles, regals i sopars de Nadal d&#8217;empresa: tot el que heu de saber"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n<div>\n\t\t\tLes cistelles de Nadal i els obsequis i sopars d&#39;empreses continuen constituint avui dia usos i costums de moltes companyies. En aquesta tradici&oacute; no nom&eacute;s hi participen empresaris i treballadors, sin&oacute; tamb&eacute; Hisenda, ja que tenen la consideraci&oacute; de partida dedu&iuml;ble als efectes de l&#39;impost de societats.<\/div>\n<div>\n\t\t\t&nbsp;<\/div>\n<div>\n\t\t\tTot seguit, expliquem les claus de la tributaci&oacute; d&#39;aquestes despeses.<\/div>\n<\/p><\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tEs pot deduir el sopar o el dinar de Nadal d&#39;empresa?<\/h2>\n<hr \/><\/div>\n<div>\n\t\tEn aquest sup&ograve;sit, cal plantejar dues q&uuml;estions: Es pot deduir l&#39;IVA de la factura? &Eacute;s dedu&iuml;ble com a despesa a l&#39;impost sobre societats?<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tPel que fa a l&#39;IVA, no podran ser objecte de deducci&oacute; les quotes suportades per autoconsum, arrendament o utilitzaci&oacute;, entre d&#39;altres, dels b&eacute;ns i serveis seg&uuml;ents:<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<ul>\n<li>\n\t\t\tEls aliments, les begudes i el tabac.<\/li>\n<li>\n\t\t\tEls b&eacute;ns o serveis destinats a atencions a clients, assalariats o terceres persones. No tindran aquesta consideraci&oacute;:<\/li>\n<li>\n\t\t\tEls serveis de despla&ccedil;ament o viatges, hostaleria i restauraci&oacute;, llevat que limport daquests tingu&eacute;s la consideraci&oacute; de despesa fiscalment dedu&iuml;ble a efectes de limpost sobre la Renda de les Persones F&iacute;siques o de l&#39;Impost sobre Societats.<\/li>\n<\/ul>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\t\tQuins impostos afecten sobre els costos de les cistelles i regals de Nadal?<\/h2>\n<hr \/><\/div>\n<div>\n\t\tAquelles institucions que des de fa anys hagin convertit el detall de les cistelles nadalenques en una de les seves tradicions, podran deduir el seu IS sempre que corroborin el que s&#39;ha esmentat. Per contra, si la continu&iuml;tat d&#39;aquest regal no &eacute;s perllongada, les organitzacions no poden deduir aquestes despeses. Aquests documents falsificats davant d&#39;una inspecci&oacute; d&#39;Hisenda suposarien una infracci&oacute; greu. Aix&iacute; mateix, s&#39;ha de revisar que aquesta despesa no hagi estat comptabilitzada com a un personal a les n&ograve;mines.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEls treballadors han d&#39;assegurar-se de tot all&ograve; que inclogui la seva n&ograve;mina i, posteriorment, en el certificat de retencions a fi de facilitar la confecci&oacute; de la declaraci&oacute; de l&#39;IRPF. Tamb&eacute; es pot consultar si apareixen reflectides a les dades que aporta l&#39;Ag&egrave;ncia Tribut&agrave;ria per emplenar la declaraci&oacute;.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tEn el cas de la loteria de Nadal lliurada a clients i\/o prove&iuml;dors, &eacute;s dedu&iuml;ble si es pot demostrar la despesa per relacions p&uacute;bliques. Per tant, &eacute;s fonamental documentar els lliuraments daquesta loteria.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<\/div>\n<div style=\"text-align: center;\">\n<h2 class=\"h2Noticia\">\n\t\tExcepcions: les mostres gratu&iuml;tes i els objectes publicitaris de valor esc&agrave;s<\/h2>\n<hr \/>\n<\/div>\n<div style=\"text-align: justify;\">\n\tLa llei de l&#39;IVA estableix que les mostres gratu&iuml;tes juntament amb els objectes publicitaris l&#39;import dels quals superi els 200&euro; durant un any natural a un mateix destinatari, seran dedu&iuml;bles sempre que portin de manera visible el nom de l&#39;empresari que el comercialitzi o que ofereixi determinades prestacions de serveis. S&#39;aconsella que la factura del prove&iuml;dor inclogui la serigrafia.<\/div>\n<div style=\"text-align: justify;\">\n\t&nbsp;<\/div>\n<div style=\"text-align: justify;\">\n\tPer ampliar informaci&oacute; o aclarir dubtes, no dubtis en <a href=\"https:\/\/www.cinc.com\/ca\/contacte\/contacte\">contactar<\/a> amb el Departament Fiscal de CINC Assessoria.<\/div>\n<div style=\"text-align: justify;\">\n\t&nbsp;<\/div>\n<div style=\"text-align: justify;\">\n\t&nbsp;<\/div>\n","protected":false},"excerpt":{"rendered":"<div style=\"text-align: justify;\">\n<div>\n\t\tLes cistelles de Nadal i els obsequis i sopars d&#39;empreses continuen constituint avui dia usos i costums de moltes companyies. En aquesta tradici&oacute; no nom&eacute;s hi participen empresaris i treballadors, sin&oacute; tamb&eacute; Hisenda, ja que tenen la consideraci&oacute; de partida dedu&iuml;ble als efectes de l&#39;impost de societats.<\/div>\n<div>\n\t\t&nbsp;<\/div>\n<div>\n\t\tTot seguit, expliquem les claus de la tributaci&oacute; d&#39;aquestes despeses.<\/div>\n<\/div>\n<p>\n\t&nbsp;<\/p>\n","protected":false},"author":1,"featured_media":19244,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-18852","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg",1113,361,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260-150x150.jpg",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260-300x97.jpg",300,97,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260-768x249.jpg",768,249,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260-1024x332.jpg",960,311,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg",1113,361,false],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg",1113,361,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg",300,97,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg",400,130,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/2023\/12\/1260.jpg",600,195,false]},"uagb_author_info":{"display_name":"Pol","author_link":"https:\/\/www.cinc.com\/ca\/author\/pol\/"},"uagb_comment_info":0,"uagb_excerpt":"Les cistelles de Nadal i els obsequis i sopars d&#39;empreses continuen constituint avui dia usos i costums de moltes companyies. En aquesta tradici&oacute; no nom&eacute;s hi participen empresaris i treballadors, sin&oacute; tamb&eacute; Hisenda, ja que tenen la consideraci&oacute; de partida dedu&iuml;ble als efectes de l&#39;impost de societats. &nbsp; Tot seguit, expliquem les claus de la&hellip;","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/18852","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=18852"}],"version-history":[{"count":1,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/18852\/revisions"}],"predecessor-version":[{"id":18948,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/18852\/revisions\/18948"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/19244"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=18852"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=18852"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=18852"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}