{"id":3119,"date":"2024-03-22T11:07:46","date_gmt":"2024-03-22T11:07:46","guid":{"rendered":"https:\/\/giropunt.cat\/?p=3119"},"modified":"2024-04-09T12:54:08","modified_gmt":"2024-04-09T12:54:08","slug":"calcul-dels-avantatges-financers-de-lamortitzacio-degressiva","status":"publish","type":"post","link":"https:\/\/giropunt.cat\/es\/calcul-dels-avantatges-financers-de-lamortitzacio-degressiva\/","title":{"rendered":"C\u00e1lculo de las ventajas financieras de la amortizaci\u00f3n degresiva"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3119\" class=\"elementor elementor-3119\" 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\">C\u00e1lculo de los beneficios econ\u00f3micos de la depreciaci\u00f3n degressiva<\/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\">Calculeu l'amortitzaci\u00f3 degressiva aplicable a un actiu i verifiqueu quin dels dos sistemes previstos per la llei (el de percentatge constant o el de n\u00fameros d\u00edgits) \u00e9s m\u00e9s adequat en el seu 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>Amortitzaci\u00f3 degressiva<\/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>Els elements de l\u2019immobilitzat material (tret dels edificis, mobiliari i b\u00e9ns) de forma degressiva.<\/p><p>Aquest sistema suposa una major imputaci\u00f3 d\u2019amortitzaci\u00f3 els primers anys d\u2019\u00fas, i una menor imputaci\u00f3 durant els \u00faltims. Hi ha dos sistemes d\u2019amortitzaci\u00f3 degressiva:<\/p><ul type=\"disc\"><li>Aplicaci\u00f3 d\u2019un percentatge constant sobre el valor pendent d\u2019amortitzaci\u00f3.<\/li><li>Hi ha un altre sistema denominat de n\u00fameros d\u00edgits.<\/li><\/ul><p>En ambd\u00f3s casos, el per\u00edode d\u2019amortitzaci\u00f3 pot ser qualsevol dels compromesos entre el per\u00edode m\u00e0xim i el que es dedueix del coeficient d\u2019amortitzaci\u00f3 lineal m\u00e0xim segons taules d\u2019amortitzaci\u00f3 aprovades oficialment.<\/p><p>En el cas de les empreses de dimensions redu\u00efdes, si els actius adquirits s\u00f3n nous, \u00e9s possible aplicar de forma combinada dos incentius fiscals en mat\u00e8ria d\u2019amortitzacions:<\/p><ul type=\"disc\"><li>D\u2019entrada, i pel fet de ser de dimensions redu\u00efdes, pot multiplicar-se per 2 el coeficient m\u00e0xim d\u2019amortitzaci\u00f3 aplicable als actius adquirits.<\/li><li>A m\u00e9s, pot aplicar-se l\u2019amortitzaci\u00f3 pel sistema degressiu. Aquest sistema permet amortitzar m\u00e9s la quantitat els primers anys de vida \u00fatil dels actius (tret que es tracti d\u2019edificis, mobiliari i b\u00e9ns, per als quals no \u00e9s aplicable aquest sistema).<\/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-807d581 elementor-widget elementor-widget-html\" data-id=\"807d581\" 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-56?identrada=eHRncX1naw%3D%3D\" frameborder=\"0\" height=\"1065px\"><\/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 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