{"id":3102,"date":"2024-03-22T11:00:30","date_gmt":"2024-03-22T11:00:30","guid":{"rendered":"https:\/\/giropunt.cat\/?p=3102"},"modified":"2024-04-09T12:50:21","modified_gmt":"2024-04-09T12:50:21","slug":"estalvi-financer-derivat-de-la-llibertat-damortitzacio","status":"publish","type":"post","link":"https:\/\/giropunt.cat\/es\/estalvi-financer-derivat-de-la-llibertat-damortitzacio\/","title":{"rendered":"Ahorro financiero derivado de la libertad de amortizaci\u00f3n"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3102\" class=\"elementor elementor-3102\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-404523b9 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"404523b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f8df77 elementor-invisible elementor-widget elementor-widget-button\" data-id=\"63f8df77\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/giropunt.cat\/es\/noticies\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-left\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M272 157.1v197.8c0 10.7-13 16.1-20.5 8.5l-98.3-98.9c-4.7-4.7-4.7-12.2 0-16.9l98.3-98.9c7.5-7.7 20.5-2.3 20.5 8.4zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Volver atr\u00e1s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1541abb8 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1541abb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ahorro financiero derivado de la libertad de amortizaci\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62e372f6 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"62e372f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La llibertat d'amortitzaci\u00f3 suposa estalvis financers importants, ja que permet demorar el pagament de l'Impost sobre Societats. Calculeu l'estalvi que podeu obtenir en el vostre cas concret.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-486cc6b9 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"486cc6b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-625f0717 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-child\" data-id=\"625f0717\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13a59690 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"13a59690\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1002\" height=\"714\" src=\"https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/03\/28554841856.jpg\" class=\"attachment-full size-full wp-image-903\" alt=\"\" srcset=\"https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/03\/28554841856.jpg 1002w, https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/03\/28554841856-300x214.jpg 300w, https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/03\/28554841856-768x547.jpg 768w, https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/03\/28554841856-18x12.jpg 18w\" sizes=\"(max-width: 1002px) 100vw, 1002px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de415b9 elementor-widget elementor-widget-text-editor\" data-id=\"de415b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Llibertat d&#8217;amortitzaci\u00f3 amb creaci\u00f3 de llocs de treball<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dc6585 elementor-widget elementor-widget-text-editor\" data-id=\"5dc6585\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les empreses de dimensions redu\u00efdes \u2013les que van facturar menys de 10 milions d\u2019euros en l\u2019exercici anterior\u2013 gaudeixen de l\u2019incentiu de llibertat d\u2019amortitzaci\u00f3:<\/p><ul type=\"disc\"><li>La inversi\u00f3 ha de realitzar-se en actius nous de l\u2019actiu fix material o d\u2019inversions immobili\u00e0ries.<\/li><li>L\u2019amortitzaci\u00f3 lliure \u00e9s de fins a 120.000 euros per cada treballador d\u2019augment de plantilla mitjana durant els 24 mesos seg\u00fcents a l\u2019inici de l\u2019exercici de la compra, respecte a l\u2019exercici anterior.<\/li><li>A m\u00e9s, cal que aquest augment es mantingui durant 24 mesos m\u00e9s; \u00e9s a dir, en el vostre cas.<\/li><\/ul><p>Si finalment l\u2019augment de plantilla no ha estat l\u2019esperat i l\u2019empresa ha aplicat una amortitzaci\u00f3 lliure superior a la correcta, haureu de retornar la quota ingressada de menys en l\u2019exercici de l\u2019incompliment, m\u00e9s els interessos de demora. \u00c9s a dir, no \u00e9s necessari presentar una declaraci\u00f3 complement\u00e0ria.\u00a0<\/p><p>De la mateixa manera, si l\u2019amortitzaci\u00f3 lliure aplicada \u00e9s inferior a la que podria haver-se aplicat (perqu\u00e8 l\u2019augment de plantilla ha estat superior a l\u2019esperat i encara hi ha marge per aplicar llibertat d\u2019amortitzaci\u00f3), la llibertat tamb\u00e9 pot aplicar-se en exercicis posteriors. Encara que el que \u00e9s habitual \u00e9s aplicar-la el mateix any de la compra, no \u00e9s obligatori fer-ho. L\u2019empresa t\u00e9 la llibertat d\u2019amortitzar els actius com vulgui!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ccd766 elementor-widget elementor-widget-text-editor\" data-id=\"2ccd766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>B\u00e9ns de valor esc\u00e0s<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b1d6f5 elementor-widget elementor-widget-text-editor\" data-id=\"3b1d6f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Totes les empreses (i no nom\u00e9s les pimes) poden amortitzar lliurement els b\u00e9ns de valor esc\u00e0s, amb els requisits seg\u00fcents:<\/p><ul type=\"disc\"><li>El valor unitari dels actius beneficiats per aquesta mesura no pot superar els 300 euros.<\/li><li>En cas que s\u2019adquireixin diversos actius, la quantia que podr\u00e0 amortitzar-se de cop t\u00e9 com a l\u00edmit anual els 25.000 euros.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3438c3 elementor-widget elementor-widget-text-editor\" data-id=\"b3438c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Altres sup\u00f2sits de llibertat d&#8217;amortitzaci\u00f3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b89744c elementor-widget elementor-widget-text-editor\" data-id=\"b89744c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tamb\u00e9 gaudeixen de llibertat d\u2019amortitzaci\u00f3, complint els requisits previstos per a cada cas concret, els actius seg\u00fcents:<\/p><ul type=\"disc\"><li>Les inversions de les Societats Laborals realitzades dins dels cinc primers anys des que obtenen aquesta qualificaci\u00f3.<\/li><li>Inversions en actius miners.<\/li><li>Inversions en actius materials i intangibles afectes a activitats d\u2019R+D i despeses d\u2019R+D activades.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b4440d elementor-widget elementor-widget-text-editor\" data-id=\"5b4440d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sense inscripci\u00f3 comptable<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e5b6cd elementor-widget elementor-widget-text-editor\" data-id=\"3e5b6cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La llibertat d\u2019amortitzaci\u00f3 s\u2019aplica mitjan\u00e7ant ajustament extracomptable. L\u2019amortitzaci\u00f3 comptable nom\u00e9s reflecteix la depreciaci\u00f3 econ\u00f2mica de l\u2019actiu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8a3e73 elementor-widget elementor-widget-html\" data-id=\"c8a3e73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe class=\"basic_simulator\" src=\"https:\/\/externo.lefebvre.es\/contenido\/cal-121?identrada=eHRncX1naw%3D%3D\" frameborder=\"0\" height=\"665px\"><\/iframe>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63f52645 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"63f52645\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4095b8d0 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4095b8d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contenido relacionado<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34dab9d elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"34dab9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70c1ad83 elementor-grid-eael-col-3 elementor-grid-tablet-eael-col-2 elementor-grid-mobile-eael-col-1 elementor-widget elementor-widget-eael-post-grid\" data-id=\"70c1ad83\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;eael_post_grid_columns&quot;:&quot;eael-col-3&quot;,&quot;eael_post_grid_columns_tablet&quot;:&quot;eael-col-2&quot;,&quot;eael_post_grid_columns_mobile&quot;:&quot;eael-col-1&quot;}\" data-widget_type=\"eael-post-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"eael-post-grid-70c1ad83\" class=\"eael-post-grid-container\">\n            <div class=\"eael-post-grid eael-post-appender eael-post-appender-70c1ad83 eael-post-grid-style-one\" data-layout-mode=\"grid\"><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-4644 category-noticies tags-mercantil\" data-id=\"4644\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/giropunt.cat\/es\/proteccio-de-dades-en-contractes-entre-empreses\/\" 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