{"id":68,"date":"2015-12-03T13:08:00","date_gmt":"2015-12-03T11:08:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=68"},"modified":"2023-10-10T12:11:44","modified_gmt":"2023-10-10T10:11:44","slug":"com-tributaran-les-societats-civils-al-2016","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/","title":{"rendered":"Com tributaran les societats civils al 2016?"},"content":{"rendered":"\n<p>A partir de l\u20191 de Gener de 2016, les societats civils (SCP) deixaran de tributar com a entitats d\u2019atribuci\u00f3 de rendes. \u00c9s a dir, cada un dels socis deixar\u00e0 de tributar en el seu IRPF personal pels rendiments obtinguts en funci\u00f3 del seu percentatge de participaci\u00f3.<\/p>\n\n\n\n<p>Aix\u00f2 significa que totes les societats civils passaran a tributar per l\u2019Impost de Societats, excepte les agr\u00e0ries, forestals, mineres o professionals, que seguiran tributant com fins ara.<\/p>\n\n\n\n<p>Per tant, les societats civils tindran dues opcions:<\/p>\n\n\n\n<ul>\n<li><strong>Dissoldre i liquidar la societat<\/strong><\/li>\n<\/ul>\n\n\n\n<p>La Llei estableix un r\u00e8gim transitori amb avantatges fiscals, sempre i quan, acordin la seva dissoluci\u00f3 i liquidaci\u00f3 durant el primer semestre del 2016 i la societat civil s\u2019extingeixi en el termini de 6 mesos des de l\u2019adopci\u00f3 de l\u2019acord. Si opten per aquesta opci\u00f3, podran seguir aplicant el r\u00e8gim d\u2019atribuci\u00f3 de rendes fins a la seva liquidaci\u00f3 sense adquirir la condici\u00f3 de contribuent de l\u2019Impost de Societats.<\/p>\n\n\n\n<p>Aquesta opci\u00f3 \u00e9s la m\u00e9s recomanable quan hi hagi un soci treballador majoritari i la resta de socis, generalment familiars, formin part de la societat civil b\u00e0sicament per reduir l\u2019efecte de la pressi\u00f3 fiscal. O b\u00e9, quan els socis tinguin alguna propietat en com\u00fa i hi vulguin desenvolupar una activitat econ\u00f2mica, sota la figura d\u2019una comunitat de bens que no es veu afectada per la nova normativa fiscal.<\/p>\n\n\n\n<ul>\n<li><strong>Transformar-se en un altre tipus de societat<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Es permet canviar el tipus de forma social, com per exemple transformar-se en una societat limitada (SL), sense que afecti a la seva personalitat jur\u00eddica. \u00c9s a dir, la societat continuar\u00e0 existint sota la nova forma social, sense que es produeixi la dissoluci\u00f3 i liquidaci\u00f3 de la societat.<\/p>\n\n\n\n<p>Aquesta nova forma social implicar\u00e0 un increment de la c\u00e0rrega burocr\u00e0tica. A m\u00e9s a m\u00e9s de tributar per l\u2019Impost de Societats, hauran de portar la comptabilitat ajustada segons el Codi de Comer\u00e7; aix\u00ed com la presentaci\u00f3 dels Comptes Anuals i legalitzaci\u00f3 dels llibres comptables al Registre Mercantil corresponent.<\/p>\n\n\n\n<p>Resumint, el r\u00e8gim actual de les societats civils que desenvolupen una activitat mercantil, desapareix a finals d\u2019any. A partir del 2016, cada societat haur\u00e0 de decidir quina opci\u00f3 escollir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir de l\u20191 de Gener de 2016, les societats civils (SCP) deixaran de tributar com a entitats d\u2019atribuci\u00f3 de rendes. \u00c9s a dir, cada un dels socis deixar\u00e0 de tributar en el seu IRPF personal pels rendiments obtinguts en funci\u00f3 del seu percentatge de participaci\u00f3. Aix\u00f2 significa que totes les societats civils passaran a &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\"> <span class=\"screen-reader-text\">Com tributaran les societats civils al 2016?<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":69,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[15],"tags":[109,110,31],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Com tributaran les societats civils al 2016? - AtBusiness<\/title>\n<meta name=\"description\" content=\"Com tributen les societats civils el 2016\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com tributaran les societats civils al 2016? - AtBusiness\" \/>\n<meta property=\"og:description\" content=\"Com tributen les societats civils el 2016\" \/>\n<meta property=\"og:url\" content=\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\" \/>\n<meta property=\"og:site_name\" content=\"AtBusiness\" \/>\n<meta property=\"article:published_time\" content=\"2015-12-03T11:08:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-10T10:11:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/admin.atbusiness.cat\/wp-content\/uploads\/2023\/10\/238H2-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"eduard.nadal@whads.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"eduard.nadal@whads.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\"},\"author\":{\"name\":\"eduard.nadal@whads.com\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/person\/f6b46b582e5391e0e1a174ae2e158886\"},\"headline\":\"Com tributaran les societats civils al 2016?\",\"datePublished\":\"2015-12-03T11:08:00+00:00\",\"dateModified\":\"2023-10-10T10:11:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\"},\"wordCount\":379,\"publisher\":{\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#organization\"},\"keywords\":[\"impost a les societats\",\"societat civil\",\"societat limitada\"],\"articleSection\":[\"atBusiness\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\",\"url\":\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\",\"name\":\"Com tributaran les societats civils al 2016? - AtBusiness\",\"isPartOf\":{\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#website\"},\"datePublished\":\"2015-12-03T11:08:00+00:00\",\"dateModified\":\"2023-10-10T10:11:44+00:00\",\"description\":\"Com tributen les societats civils el 2016\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#website\",\"url\":\"https:\/\/admin.atbusiness.cat\/ca\/\",\"name\":\"AtBusiness\",\"description\":\"Holded Partner - Assessoria Fiscal-Comptable\",\"publisher\":{\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/admin.atbusiness.cat\/ca\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#organization\",\"name\":\"AtBusiness\",\"url\":\"https:\/\/admin.atbusiness.cat\/ca\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/admin.atbusiness.cat\/wp-content\/uploads\/2023\/10\/at-business.png\",\"contentUrl\":\"https:\/\/admin.atbusiness.cat\/wp-content\/uploads\/2023\/10\/at-business.png\",\"width\":219,\"height\":77,\"caption\":\"AtBusiness\"},\"image\":{\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/person\/f6b46b582e5391e0e1a174ae2e158886\",\"name\":\"eduard.nadal@whads.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1894e8f734287cae5956535114253572?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1894e8f734287cae5956535114253572?s=96&d=mm&r=g\",\"caption\":\"eduard.nadal@whads.com\"},\"sameAs\":[\"https:\/\/admin.atbusiness.cat\"],\"url\":\"https:\/\/admin.atbusiness.cat\/ca\/author\/eduard-nadalwhads-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Com tributaran les societats civils al 2016? - AtBusiness","description":"Com tributen les societats civils el 2016","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/","og_locale":"ca_ES","og_type":"article","og_title":"Com tributaran les societats civils al 2016? - AtBusiness","og_description":"Com tributen les societats civils el 2016","og_url":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/","og_site_name":"AtBusiness","article_published_time":"2015-12-03T11:08:00+00:00","article_modified_time":"2023-10-10T10:11:44+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/admin.atbusiness.cat\/wp-content\/uploads\/2023\/10\/238H2-scaled.jpg","type":"image\/jpeg"}],"author":"eduard.nadal@whads.com","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"eduard.nadal@whads.com","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/#article","isPartOf":{"@id":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/"},"author":{"name":"eduard.nadal@whads.com","@id":"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/person\/f6b46b582e5391e0e1a174ae2e158886"},"headline":"Com tributaran les societats civils al 2016?","datePublished":"2015-12-03T11:08:00+00:00","dateModified":"2023-10-10T10:11:44+00:00","mainEntityOfPage":{"@id":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/"},"wordCount":379,"publisher":{"@id":"https:\/\/admin.atbusiness.cat\/ca\/#organization"},"keywords":["impost a les societats","societat civil","societat limitada"],"articleSection":["atBusiness"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/","url":"https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/","name":"Com tributaran les societats civils al 2016? - AtBusiness","isPartOf":{"@id":"https:\/\/admin.atbusiness.cat\/ca\/#website"},"datePublished":"2015-12-03T11:08:00+00:00","dateModified":"2023-10-10T10:11:44+00:00","description":"Com tributen les societats civils el 2016","inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/admin.atbusiness.cat\/ca\/com-tributaran-les-societats-civils-al-2016\/"]}]},{"@type":"WebSite","@id":"https:\/\/admin.atbusiness.cat\/ca\/#website","url":"https:\/\/admin.atbusiness.cat\/ca\/","name":"AtBusiness","description":"Holded Partner - Assessoria Fiscal-Comptable","publisher":{"@id":"https:\/\/admin.atbusiness.cat\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/admin.atbusiness.cat\/ca\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/admin.atbusiness.cat\/ca\/#organization","name":"AtBusiness","url":"https:\/\/admin.atbusiness.cat\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/admin.atbusiness.cat\/wp-content\/uploads\/2023\/10\/at-business.png","contentUrl":"https:\/\/admin.atbusiness.cat\/wp-content\/uploads\/2023\/10\/at-business.png","width":219,"height":77,"caption":"AtBusiness"},"image":{"@id":"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/person\/f6b46b582e5391e0e1a174ae2e158886","name":"eduard.nadal@whads.com","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/admin.atbusiness.cat\/ca\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1894e8f734287cae5956535114253572?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1894e8f734287cae5956535114253572?s=96&d=mm&r=g","caption":"eduard.nadal@whads.com"},"sameAs":["https:\/\/admin.atbusiness.cat"],"url":"https:\/\/admin.atbusiness.cat\/ca\/author\/eduard-nadalwhads-com\/"}]}},"_links":{"self":[{"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/posts\/68"}],"collection":[{"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/comments?post=68"}],"version-history":[{"count":1,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/posts\/68\/revisions"}],"predecessor-version":[{"id":72,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/posts\/68\/revisions\/72"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/media\/69"}],"wp:attachment":[{"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/media?parent=68"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/categories?post=68"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/admin.atbusiness.cat\/ca\/wp-json\/wp\/v2\/tags?post=68"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}