{"id":4811,"date":"2022-08-23T13:04:22","date_gmt":"2022-08-23T11:04:22","guid":{"rendered":"https:\/\/www.sellaresga.com\/?p=4811"},"modified":"2023-03-01T08:18:26","modified_gmt":"2023-03-01T08:18:26","slug":"deduccions-impost-societats","status":"publish","type":"post","link":"https:\/\/sellaresga.com\/ca\/deduccions-impost-societats\/","title":{"rendered":"Deduccions a l&#8217;impost de societats per a empreses amb treballadors amb discapacitat."},"content":{"rendered":"<p>\u00b7Deducci\u00f3. Si la vostra empresa augmenta la plantilla mitjana de treballadors amb discapacitat, podr\u00e0 aplicar al vostre impost sobre societats una deducci\u00f3 de 9.000 euros per cada persona\/mitjana d\u2019augment (si la discapacitat f\u00edsica o ps\u00edquica \u00e9s igual o superior al 33% i inferior al 65% ) o de 12.000 euros (si l\u2019augment correspon a empleats amb una discapacitat igual o superior al 65%).<\/p>\n<p>\u00b7Ja contractat. Els treballadors amb una discapacitat sobrevinguda o que tinguin un canvi en el grau de discapacitat (per exemple, si abans en tenien una inferior al 65% i passen a tenir-la superior a aquest percentatge) tamb\u00e9 donen dret a la deducci\u00f3.<\/p>\n<p>Si a un treballador li reconeixen un grau de discapacitat del 65% amb efectes des de l\u20191 de setembre del 2022 (abans no tenia cap discapacitat) i no hi ha altres contractacions o cessaments, l\u2019augment de plantilla d\u2019aquest tipus de discapacitats el 2022 ser\u00e0 de 0,3342 persones (1 \u00d7 122\/365 dies).<br \/>\nI si abans d\u2019aquest canvi l\u2019afectat ja tenia una discapacitat de, per exemple, el 52%, el 2022 se l\u2019haur\u00e0 de tenir en compte dins de la plantilla d\u2019empleats amb discapacitat inferior al 65% fins al 31 d\u2019agost del dit any, i superior a partir de la data esmentada.<\/p>\n<p>\u00b7Incompatibilitat. D\u2019altra banda, recordeu que les pimes que augmenten la plantilla mitjana de treballadors i que alhora adquireixen algun actiu nou poden aplicar l\u2019incentiu de llibertat d\u2019amortitzaci\u00f3. Atenci\u00f3! Doncs b\u00e9, aquest incentiu \u00e9s incompatible amb la deducci\u00f3 per augment de plantilla de discapacitats, per la qual cosa, si compleix els requisits per aplicar els dos incentius, verifiqueu quin surt m\u00e9s a compte.<\/p>\n<p>Si les inversions de l\u2019empresa s\u00f3n d\u2019una quantia escassa o s\u2019amortitzen r\u00e0pidament, l\u2019estalvi financer obtingut amb la llibertat d\u2019amortitzaci\u00f3 ser\u00e0 esc\u00e0s, per la qual cosa segurament ser\u00e0 m\u00e9s convenient la deducci\u00f3.<\/p>\n<p>Aix\u00f2 no obstant, si els actius tenen un preu elevat i una vida \u00fatil prolongada (per exemple, immobles), la millor opci\u00f3 pot ser l\u2019amortitzaci\u00f3 lliure (l\u2019estalvi financer per diferir impostos pot superar la deducci\u00f3).<\/p>\n<p>Si necessita m\u00e9s informaci\u00f3 sobre aquest o altres assumptes, no dubtia contactar amb nosaltres a trav\u00e9s del tel\u00e8fon 93 467 44 67 o enviant un correu a info@sellaresga.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00b7Deducci\u00f3. Si la vostra empresa augmenta la plantilla mitjana de treballadors amb discapacitat, podr\u00e0 aplicar al vostre impost sobre societats una deducci\u00f3 de 9.000 euros per cada persona\/mitjana d\u2019augment (si la discapacitat f\u00edsica o ps\u00edquica \u00e9s igual o superior al 33% i inferior al 65% ) o de 12.000 euros (si l\u2019augment correspon a empleats [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6155,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar","entry","has-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deduccions a l&#039;impost de societats per a empreses amb treballadors amb discapacitat. - Sellar\u00e8s Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sellaresga.com\/ca\/deduccions-impost-societats\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deduccions a l&#039;impost de societats per a empreses amb treballadors amb discapacitat. - Sellar\u00e8s Assessors\" \/>\n<meta property=\"og:description\" content=\"\u00b7Deducci\u00f3. 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