http://es.wikipedia.org/wiki/Impuesto_de_sociedades_(Espa%C3%B1a)
Impuesto de sociedades (España)
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El Impuesto de Sociedades es un tributo perteneciente al sistema tributario español, de carácter periódico, proporcional, directo y personal. Grava la renta de las sociedades y demás entidades jurídicas. Está regulado por el Real Decreto Legislativo 4/2004, de 5 de marzo, por el que se aprueba el Texto refundido de la Ley del Impuesto sobre Sociedades.
Las diferencias entre las dos normativas sobre el impuesto de sociedades que coexisten en España -la que se aplica en los territorios forales del País Vasco y Navarra y la común que está vigente en otras regiones españolas- ha sido motivo de denuncias ante los tribunales por parte de otras comunidades autónomas limítrofes, al considerar estas que la modificación a la baja del tipo del impuesto propicia un ahorro fiscal a las empresas, lo cual puede tener influencia en la localización interjurisdiccional de la actividad empresarial.[3]
En ocasiones, ciertas cantidades que no han tenido reflejo en la contabilidad son consideradas como renta, y por lo tanto, se sujetan a gravamen del impuesto de sociedades. Es el caso, por ejemplo, de las uniones temporales de empresas y de las entidades sometidas al régimen de transparencia fiscal internacional.
La declaración se presentará en el plazo de 25 días naturales siguientes a los seis meses posteriores a la conclusión del período impositivo (cierre del ejercicio social).
Hay pagos fraccionados 3 veces al año. Se presenta en modelo 200 sólo por internet. Hay un modelo simplificado 201 que si se puede presentar en papel y que tiene un programa de ayuda.
Corporation tax (Spain)
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The corporate income tax is a tax belonging to the Spanish tax system, on a regular basis, proportional, direct and personal. Levied on corporate income and other legal entities. It is regulated by Royal Decree 4/2004 of 5 March, approving the revised text of the Income Tax Act.
Index
[Hide] 1 Scope
2 Taxable
Taxpayers 3 3.1 Requirements and Exemptions
3.2 Classification 3.2.1 Legal persons
3.2.2 Entities without legal
3.3.1 Exemptions 3.3 Exempt Entities
3.3.2 Entities partially exempt
4 apportion
5 See also
6 References
[Edit] Scope
It operates throughout the Spanish territory, except for the Basque Country and Navarra (concert by), further comprising the mainland, the Balearic Islands, the Canaries, Ceuta and Melilla, those areas adjacent to the territorial waters over which Spain may exercise the rights granted to you regarding the seabed and subsoil, overlying waters and natural resources, in accordance with Spanish law and international law. The IS in Spain is 30% 1 except in the Basque Country, which has fiscal autonomy, and which is 28% .2 Not so in Navarra, which preserves the type of the rest of the state.
The differences between the two regulations on corporate tax in Spain coexisting implementing provincial territories in the Basque Country and Navarre and is current common in other Spanish regions-has been the subject of complaints to the courts by from other neighboring regions, to consider these modifications to the lower tax rate encourages tax savings to businesses, which can influence the location of the activity interjurisdictional empresarial.3
[Edit] Taxable
The taxable income tax is obtaining income by certain taxable persons (legal persons and other entities without personality). Income means the accounting that determine corporate law.
Sometimes, certain amounts have not been reflected in the accounts are considered income, and therefore, are subject to corporation tax lien. This applies, for example, the joint ventures and entities subject to international tax transparency regime.
[Edit] Taxpayers and exemptions
[Edit] Requirements
Tax liability is determined by the residence in Spanish territory. Be considered Spanish residents in institutions if they fulfill the following requirements:
Which it is incorporated according to Spanish law.
Having its registered office in Spanish territory.
Have the place of effective management in Spanish territory.
For this purpose, it is understood that an entity has its place of effective management in Spanish territory when it lies the direction and control of all its activities.
[Edit] Classification
[Edit] Legal persons
Specifically, are subject to income tax all kinds of entities, whatever their form or name, provided they have legal personality, except civil societies. They include, among others:
Commercial companies: anonymous, limited liability, collective labor, etc.
The corporate state, regional, provincial and local.
Cooperative societies and agricultural processing companies.
The sole proprietorships.
The EIG.
The European economic interest groupings.
Associations, foundations and institutions of all kinds, both public and private.
[Edit] Entities without legal
In addition, the following entities, lacking legal personality:
The mutual funds and investment funds in money market and mutual funds.
The joint ventures.
The venture capital funds.
Pension funds.
Funds mortgage market regulation.
The mortgage securitization funds.
The asset securitization funds.
The investment guarantee funds.
The mountains holders neighborhood communities in common hand.
[Edit] Exemptions
[Edit] Entities exempt
In contrast to the personal income tax exemptions that set by source of income (rents proceeding compensation, benefits, lottery, gambling, etc.), The LIS system set-subjective exemptions apply to taxable entities, not motive source of income entered. Set the following exemptions: (i) the State, the Autonomous Communities and local authorities, (ii) autonomous state agencies and public entities of similar nature of the CCAA and local entities, (iii) the Bank of Spain The Deposit Guarantee Fund and the Investment Guarantee Fund, (iv) public bodies responsible for the management of Social Security, (v) the Institute of Spain and the Royal Academies and former officers integrated into the institutions of the CCAA official language with which pursue comparable to those of the Spanish Royal Academy, and (vi) all other public bodies mentioned in the ninth and tenth additional provision, paragraph 1, of Law 6/1997 of April 14, of Organization and Operations of the Central Government and the public entities of similar nature of the CCAA and local authorities (art. 9.1 LIS).
[Edit] Entities partially exempt
IS will be partially exempt under the terms provided for in Title II of Law 49/2002 of 23 December on the taxation of non-profit organizations and tax incentives for patronage, institutions and non-profit institutions profit to which it applies that title (art. 9.2 LIS). In addition, the LIS provides a list of entities that, under the terms provided in Chapter XV of Title VII LIS, will be partially exempt (entities and nonprofit institutions not covered by art. 9.2 LIS, unions, federations and confederations of cooperatives, professional associations and trade unions, etc.) (art. 9.3 LIS). Also, the exemptions set LIS serving nature of the income derived (remission) .4
[Edit] Temporary Assignment
Allocation of income and expenses in either tax period is based on the accrual principle applies, so that revenues and expenses are allocated to the tax period in which they accrue. If enrollment accounting of income and expenses would occur within one year after the accrual, the temporary assignment is made in the accounting period, with the limit that does not involve taxation than they would have been entitled to have applied the principle accrual.
The return shall be submitted within 25 calendar days following the six months following the conclusion of the tax period (fiscal year end).
There installments three times a year. We present a model 200 only online. 201 There is a simplified model that can occur if paper and having a support program.
[Edit] See also
Corporate tax
Taxation
Economic benefit
Dividend (economy)
IRPF
[Edit] References
1. ↑ Article 28.1 RD-Leg 4/2004, of 5 March, TR of the Law on Corporate Income Tax
2. ↑ Fiscal Pact in the Basque Country
3. ↑ Poncela Ana Carrera (2004). Asturiana Journal of Economics (ed.), "Differential effect of statutory corporate tax: Some estimates from Cantabria." (In Spanish) (pdf). Retrieved on 18-10-2011.
4. ↑ Teller Books, Spanish Law. Volume I. Scope of Public Law: The Citizen and the State
Índice[ocultar] |
[editar] Ámbito de aplicación
Se aplica en todo el territorio español, a excepción de País Vasco y Navarra (concierto mediante), que comprende, además del territorio peninsular, Islas Baleares, Canarias, Ceuta y Melilla, aquellas zonas adyacentes a las aguas territoriales sobre las que España puede ejercer los derechos que le correspondan referentes al suelo y subsuelo marino, aguas suprayacentes y a sus recursos naturales, de acuerdo con la legislación española y el Derecho internacional. El IS en España es del 30%[1] excepto en el País Vasco, que dispone de autonomía fiscal, y donde es del 28%.[2] No sucede lo mismo en Navarra, que conserva el tipo del resto del estado.Las diferencias entre las dos normativas sobre el impuesto de sociedades que coexisten en España -la que se aplica en los territorios forales del País Vasco y Navarra y la común que está vigente en otras regiones españolas- ha sido motivo de denuncias ante los tribunales por parte de otras comunidades autónomas limítrofes, al considerar estas que la modificación a la baja del tipo del impuesto propicia un ahorro fiscal a las empresas, lo cual puede tener influencia en la localización interjurisdiccional de la actividad empresarial.[3]
[editar] Hecho imponible
El hecho imponible del impuesto de sociedades es la obtención de renta por parte de determinados sujetos pasivos (personas jurídicas y otros entes sin personalidad). Se entiende por renta el resultado contable que determine la legislación mercantil.En ocasiones, ciertas cantidades que no han tenido reflejo en la contabilidad son consideradas como renta, y por lo tanto, se sujetan a gravamen del impuesto de sociedades. Es el caso, por ejemplo, de las uniones temporales de empresas y de las entidades sometidas al régimen de transparencia fiscal internacional.
[editar] Sujetos pasivos y exenciones
[editar] Requisitos
La sujeción al Impuesto la determina la residencia en territorio español. Se considerarán residentes en territorio español las entidades en las que concurra alguno de los siguientes requisitos:- Que se hubiesen constituido conforme a las leyes españolas.
- Que tengan su domicilio social en territorio español.
- Que tengan la sede de dirección efectiva en territorio español.
[editar] Clasificación
[editar] Personas jurídicas
Específicamente, están sujetas al Impuesto sobre Sociedades toda clase de entidades, cualquiera que sea su forma o denominación, siempre que tengan personalidad jurídica propia, excepto las sociedades civiles. Se incluyen, entre otras:- Las sociedades mercantiles: anónimas, de responsabilidad limitada, colectivas, laborales, etc.
- Las sociedades estatales, autonómicas, provinciales y locales.
- Las sociedades cooperativas y las sociedades agrarias de transformación.
- Las sociedades unipersonales.
- Las agrupaciones de interés económico.
- Las agrupaciones europeas de interés económico.
- Las asociaciones, fundaciones e instituciones de todo tipo, tanto públicas como privadas.
[editar] Entes sin personalidad jurídica
Además, las siguientes entidades, carentes de personalidad jurídica propia:- Los fondos de inversión mobiliaria y los fondos de inversión en activos del mercado monetario y los fondos de inversión inmobiliaria.
- Las uniones temporales de empresas.
- Los fondos de capital-riesgo.
- Los fondos de pensiones.
- Los fondos de regulación del mercado hipotecario.
- Los fondos de titulización hipotecaria.
- Los fondos de titulización de activos.
- Los fondos de garantía de inversiones.
- Las comunidades titulares de montes vecinales en mano común.
[editar] Exenciones
[editar] Entidades exentas
En contraste con el IRPF, que configura las exenciones según el origen de la renta (rentas procediendo de indemnizaciones, prestaciones, loterías, apuestas, etc.), el LIS configura un sistema de exenciones subjetivas—se aplican a las entidades gravadas, no por motivo de la fuente de las rentas ingresadas. Establece las siguientes exenciones: (i) el Estado, las CCAA y las entidades locales; (ii) los organismos autónomos del Estado y entidades de derecho público de análogo carácter de las CCAA y de las entidades locales; (iii) el Banco de España, los Fondos de garantía de depósitos y los Fondos de garantía de inversiones; (iv) las entidades públicas encargadas de la gestión de la Seguridad Social; (v) el Instituto de España y las Reales Academias oficiales integradas en aquél y las instituciones de las CCAA con lengua oficial propia que tengan fines análogos a los de la Real Academia Española; y (vi) los restantes organismos públicos mencionados en las disposiciones adicionales novena y décima, apartado 1, de la Ley 6/1997, de 14 de abril, de Organización y Funcionamiento de la Administración General del Estado, así como las entidades de derecho público de análogo carácter de las CCAA y de las entidades locales (art. 9.1 LIS).[editar] Entidades parcialmente exentas
Estarán parcialmente exentas del IS, en los términos previstos en el título II de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, las entidades e instituciones sin ánimo de lucro a las que sea de aplicación dicho título (art. 9.2 LIS). Además, el LIS establece una lista de entidades que, en los términos previstos en el capítulo XV del título VII LIS, estarán parcialmente exentos (las entidades e instituciones sin ánimo de lucro no incluidas en el art. 9.2 LIS; las uniones, federaciones y confederaciones de cooperativas; los colegios profesionales y los sindicatos de trabajadores; etc.) (art. 9.3 LIS). Asimismo, el LIS configura exenciones que atienden a la naturaleza de la renta obtenida (remisión).[4][editar] Imputación temporal
La imputación de los ingresos y gastos en uno u otro periodo impositivo se hace en función del principio del devengo aplicable, de manera que los ingresos y gastos se imputan al periodo impositivo en que se devengan. Si la inscripción contable de ingresos y gastos se realizase en un ejercicio posterior al del devengo, la imputación temporal se realiza en el periodo de la contabilización, con el límite de que ello no suponga tributación inferior a la que hubiera correspondido de haber aplicado el principio del devengo.La declaración se presentará en el plazo de 25 días naturales siguientes a los seis meses posteriores a la conclusión del período impositivo (cierre del ejercicio social).
Hay pagos fraccionados 3 veces al año. Se presenta en modelo 200 sólo por internet. Hay un modelo simplificado 201 que si se puede presentar en papel y que tiene un programa de ayuda.
[editar] Véase también
[editar] Referencias
- ↑ Art. 28.1 RD-Leg 4/2004, de 5 de marzo, TR de la Ley sobre el Impuesto de Sociedades
- ↑ Pacto fiscal en el País Vasco
- ↑ Ana Carrera Poncela (2004). Revista Asturiana de Economía (ed.): «Efecto diferencial del impuesto foral de sociedades: Algunos cálculos desde Cantabria.» (en español) (pdf). Consultado el 18-10-2011.
- ↑ Teller Books, Fundamentos de Derecho Español. Volumen I. Ámbito de Derecho Público: el Ciudadano y el Estado
Corporation tax (Spain)
Jump to: navigation, search
The corporate income tax is a tax belonging to the Spanish tax system, on a regular basis, proportional, direct and personal. Levied on corporate income and other legal entities. It is regulated by Royal Decree 4/2004 of 5 March, approving the revised text of the Income Tax Act.
Index
[Hide] 1 Scope
2 Taxable
Taxpayers 3 3.1 Requirements and Exemptions
3.2 Classification 3.2.1 Legal persons
3.2.2 Entities without legal
3.3.1 Exemptions 3.3 Exempt Entities
3.3.2 Entities partially exempt
4 apportion
5 See also
6 References
[Edit] Scope
It operates throughout the Spanish territory, except for the Basque Country and Navarra (concert by), further comprising the mainland, the Balearic Islands, the Canaries, Ceuta and Melilla, those areas adjacent to the territorial waters over which Spain may exercise the rights granted to you regarding the seabed and subsoil, overlying waters and natural resources, in accordance with Spanish law and international law. The IS in Spain is 30% 1 except in the Basque Country, which has fiscal autonomy, and which is 28% .2 Not so in Navarra, which preserves the type of the rest of the state.
The differences between the two regulations on corporate tax in Spain coexisting implementing provincial territories in the Basque Country and Navarre and is current common in other Spanish regions-has been the subject of complaints to the courts by from other neighboring regions, to consider these modifications to the lower tax rate encourages tax savings to businesses, which can influence the location of the activity interjurisdictional empresarial.3
[Edit] Taxable
The taxable income tax is obtaining income by certain taxable persons (legal persons and other entities without personality). Income means the accounting that determine corporate law.
Sometimes, certain amounts have not been reflected in the accounts are considered income, and therefore, are subject to corporation tax lien. This applies, for example, the joint ventures and entities subject to international tax transparency regime.
[Edit] Taxpayers and exemptions
[Edit] Requirements
Tax liability is determined by the residence in Spanish territory. Be considered Spanish residents in institutions if they fulfill the following requirements:
Which it is incorporated according to Spanish law.
Having its registered office in Spanish territory.
Have the place of effective management in Spanish territory.
For this purpose, it is understood that an entity has its place of effective management in Spanish territory when it lies the direction and control of all its activities.
[Edit] Classification
[Edit] Legal persons
Specifically, are subject to income tax all kinds of entities, whatever their form or name, provided they have legal personality, except civil societies. They include, among others:
Commercial companies: anonymous, limited liability, collective labor, etc.
The corporate state, regional, provincial and local.
Cooperative societies and agricultural processing companies.
The sole proprietorships.
The EIG.
The European economic interest groupings.
Associations, foundations and institutions of all kinds, both public and private.
[Edit] Entities without legal
In addition, the following entities, lacking legal personality:
The mutual funds and investment funds in money market and mutual funds.
The joint ventures.
The venture capital funds.
Pension funds.
Funds mortgage market regulation.
The mortgage securitization funds.
The asset securitization funds.
The investment guarantee funds.
The mountains holders neighborhood communities in common hand.
[Edit] Exemptions
[Edit] Entities exempt
In contrast to the personal income tax exemptions that set by source of income (rents proceeding compensation, benefits, lottery, gambling, etc.), The LIS system set-subjective exemptions apply to taxable entities, not motive source of income entered. Set the following exemptions: (i) the State, the Autonomous Communities and local authorities, (ii) autonomous state agencies and public entities of similar nature of the CCAA and local entities, (iii) the Bank of Spain The Deposit Guarantee Fund and the Investment Guarantee Fund, (iv) public bodies responsible for the management of Social Security, (v) the Institute of Spain and the Royal Academies and former officers integrated into the institutions of the CCAA official language with which pursue comparable to those of the Spanish Royal Academy, and (vi) all other public bodies mentioned in the ninth and tenth additional provision, paragraph 1, of Law 6/1997 of April 14, of Organization and Operations of the Central Government and the public entities of similar nature of the CCAA and local authorities (art. 9.1 LIS).
[Edit] Entities partially exempt
IS will be partially exempt under the terms provided for in Title II of Law 49/2002 of 23 December on the taxation of non-profit organizations and tax incentives for patronage, institutions and non-profit institutions profit to which it applies that title (art. 9.2 LIS). In addition, the LIS provides a list of entities that, under the terms provided in Chapter XV of Title VII LIS, will be partially exempt (entities and nonprofit institutions not covered by art. 9.2 LIS, unions, federations and confederations of cooperatives, professional associations and trade unions, etc.) (art. 9.3 LIS). Also, the exemptions set LIS serving nature of the income derived (remission) .4
[Edit] Temporary Assignment
Allocation of income and expenses in either tax period is based on the accrual principle applies, so that revenues and expenses are allocated to the tax period in which they accrue. If enrollment accounting of income and expenses would occur within one year after the accrual, the temporary assignment is made in the accounting period, with the limit that does not involve taxation than they would have been entitled to have applied the principle accrual.
The return shall be submitted within 25 calendar days following the six months following the conclusion of the tax period (fiscal year end).
There installments three times a year. We present a model 200 only online. 201 There is a simplified model that can occur if paper and having a support program.
[Edit] See also
Corporate tax
Taxation
Economic benefit
Dividend (economy)
IRPF
[Edit] References
1. ↑ Article 28.1 RD-Leg 4/2004, of 5 March, TR of the Law on Corporate Income Tax
2. ↑ Fiscal Pact in the Basque Country
3. ↑ Poncela Ana Carrera (2004). Asturiana Journal of Economics (ed.), "Differential effect of statutory corporate tax: Some estimates from Cantabria." (In Spanish) (pdf). Retrieved on 18-10-2011.
4. ↑ Teller Books, Spanish Law. Volume I. Scope of Public Law: The Citizen and the State
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