{"id":19472,"date":"2020-06-04T12:19:58","date_gmt":"2020-06-04T10:19:58","guid":{"rendered":"https:\/\/fefac.cat\/empresarial\/?p=19472"},"modified":"2020-06-04T12:20:02","modified_gmt":"2020-06-04T10:20:02","slug":"novetats-tributacio-oficines-farmacia-buxaderas","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/novetats-tributacio-oficines-farmacia-buxaderas\/","title":{"rendered":"Novetats en mat\u00e8ria tribut\u00e0ria que poden afectar a les oficines de farm\u00e0cia"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">El nostre assessor fiscal <strong><em><span style=\"text-decoration: underline\"><a rel=\"noreferrer noopener\" href=\"https:\/\/fefac.cat\/empresarial\/serveis\/serveis-assessorament-immediat\/serveis-assessorament-immediat-assessoria-fiscal\/\" target=\"_blank\">Buxaderas<\/a><\/span><\/em><\/strong> ens ha fet arribar la seg\u00fcent nota informativa, en relaci\u00f3 a les novetats en mat\u00e8ria tribut\u00e0ria aprovades pel RD-llei 19\/2020, de 26 de maig<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>S\u2019amplia a 4 MESOS el termini de no meritaci\u00f3 d\u2019interessos de demora pels ajornaments especials pe causa de la COVID-19 sol\u00b7licitats en les declaracions tribut\u00e0ries trimestrals del Primer Trimestre 2020.<\/strong><\/li><\/ul>\n\n\n\n<p>Recordem que inicialment aquests ajornaments, concedits per un per\u00edode m\u00e0xim de 6 mesos, tenien fins als tres primers mesos com per\u00edode sense meritaci\u00f3 d\u2019interessos. Amb el nou Real Decret-Llei el per\u00edode de no meritaci\u00f3 d\u2019interessos d\u2019aquests ajornaments especials s\u2019allarga fins a 4 mesos.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Respecte a l\u2019Impost de Societats no s\u2019altera el termini per la seva autoliquidaci\u00f3,<\/strong> de manera que seguir\u00e0 sent de 25 dies naturals seg\u00fcents als 6 mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu, de manera que les societats que tenen el tancament de l\u2019exercici social coincidint amb l\u2019any natural, aquest termini finalitzar\u00e0 el 25 de juliol de 2020.<\/li><\/ul>\n\n\n\n<p>No obstant aix\u00f2, el REAL DECRET-LLEI 19\/2020 introdueix la <strong>novetat que si a 25 de juliol de 2020 l\u2019entitat no ha aprovat els comptes anuals, la declaraci\u00f3 de l\u2019impost es far\u00e0 amb les \u201ccomptes anuals disponibles\u201d amb la comptabilitat portada segons Codi de Comer\u00e7.<\/strong><\/p>\n\n\n\n<p>Si finalment els comptes aprovats s\u00f3n diferents a els utilitzats per la confecci\u00f3 de la declaraci\u00f3 de l\u2019Impost de Societats, l\u2019entitat presentar\u00e0 una nova declaraci\u00f3, amb termini per fer-ho fins a 30 de novembre 2020, com a m\u00e0xim, i amb meritaci\u00f3 d\u2019interessos de demora.<\/p>\n\n\n\n<p>Tamb\u00e9 informem que a la <strong>RESOLUCI\u00d3 DE 20 DE MAIG DE 2020, per la qual &nbsp;es prorroga l\u2019estat d\u2019alarma<\/strong>, s\u2019adopta la seg\u00fcent mesura:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>A partir del dia <strong><u>1 de juny de 2020<\/u><\/strong> s\u2019aixeca la suspensi\u00f3 dels terminis administratius acordats a l&#8217;aprovar-se l\u2019estat d\u2019alarma (dia 14 de mar\u00e7) i, per tant, i amb efectes <strong><u>1 de juny<\/u><\/strong> el c\u00f2mput dels terminis administratius es reprendr\u00e0 a partir d\u2019aquesta data.<\/li><\/ul>\n\n\n\n<p><strong>Barcelona, 2 de juny 2020.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El nostre assessor fiscal Buxaderas ens ha fet arribar la seg\u00fcent nota informativa, en relaci\u00f3 a les novetats en mat\u00e8ria tribut\u00e0ria aprovades pel RD-llei 19\/2020, de 26 de maig<\/p>\n","protected":false},"author":2313,"featured_media":11166,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[2245,2066,10,11,12,13,2252,14,15,36],"tags":[305,470,560,618,619,2223,2244],"class_list":["post-19472","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-categoria-actualitat","category-empresarials","category-fefac","category-afb","category-afet","category-altres-informacions-caracter-legal","category-afell","category-agfe","category-fiscal","tag-fiscal","tag-buxaderas","tag-impost-sobre-societats","tag-buxaderas-advocats","tag-fiscalitat","tag-coronavirus","tag-covid-19"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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