Una vez más llega el fin de año y con él el cierre fiscal, por ello le facilitamos algunas recomendaciones que le pueden permitir ahorrar en el Impuesto sobre Sociedades.

En el documento adjunto encontrará algunos recordatorios así como consejos sobre:

  • El diferimiento de rentas
  • Entidades patrimoniales
  • Operaciones con precio aplazado
  • Amortizaciones
  • Valoración de existencias
  • Gastos no deducibles
  • Gastos financieros
  • Valoración de elementos patrimoniales
  • Reducción de rentas de activos intangibles
  • Reserva de capitalización
  • Exención sobre dividendos y rentas
  • Compensación de bases imponibles negativas
  • Deducción por inversiones culturales


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