{"id":7617,"date":"2023-07-08T10:41:48","date_gmt":"2023-07-08T10:41:48","guid":{"rendered":"https:\/\/www.sellaresga.com\/?p=7617"},"modified":"2023-07-08T10:41:49","modified_gmt":"2023-07-08T10:41:49","slug":"compensacio-de-credits-entre-societat-i-soci","status":"publish","type":"post","link":"https:\/\/sellaresga.com\/ca\/compensacio-de-credits-entre-societat-i-soci\/","title":{"rendered":"Compensaci\u00f3 de cr\u00e8dits entre societat i soci"},"content":{"rendered":"\n

En la vida d’una societat, \u00e9s habitual que algun soci li presti diners (o al rev\u00e9s). Si el deute perdura en el temps, es poden generar conflictes comptables o acumular-se imports elevats dif\u00edcils de cobrir.<\/p>\n\n\n\n

\u00c9s molt important que aquestes operacions quedin ben documentades, tant en un contracte de pr\u00e9stec \u2013indicant import i venciment\u2013 com en la comptabilitat, reconeixent el cr\u00e8dit o el deute. <\/p>\n\n\n\n

Tamb\u00e9 ha de tenir en compte que Hisenda controla aquest tipus de moviments, aix\u00ed que, si la comptabilitat reflecteix un saldo permanent a favor de la societat, es podria entendre que el que hi va haver en realitat va ser una retribuci\u00f3 encoberta (un dividend o el pagament d’uns serveis que s’han comptabilitzat com a pr\u00e9stec per evitar la tributaci\u00f3 en l’IRPF). Si el que persisteix \u00e9s un saldo a favor del soci, Hisenda considerar\u00e0 que es va atorgar un pr\u00e9stec a la societat.<\/p>\n\n\n\n

Si hi ha hagut entrades i sortides, el m\u00e9s senzill per reduir aquests saldos \u00e9s compensar o cedir els cr\u00e8dits:<\/p>\n\n\n\n

    \n
  1. Compensaci\u00f3: li expliquem amb un exemple molt simple. Si un soci \u00e9s deutor de la societat per un pr\u00e9stec de 20.000\u20ac i alhora \u00e9s creditor per 9.000 euros (perqu\u00e8 al seu dia va pagar de la seva butxaca factures de l’empresa), aquests saldos poden compensar-se \u00abtancant\u00bb un dels comptes i rebaixant l’altra (quedaran 11.000 euros a favor de la societat).<\/li>\n\n\n\n
  2. Per a situacions complexes amb diversos socis, es pot cedir el cr\u00e8dit. Com qualsevol altre b\u00e9 o dret, un cr\u00e8dit es pot transmetre.<\/li>\n<\/ol>\n\n\n\n

    Com pot veure, aquest tema \u00e9s molt rellevant dins d’una empresa, si desitja rebre m\u00e9s informaci\u00f3 o assessorament, no dubti a posar-se en contacte amb nosaltres\u00a0https:\/\/www.sellaresga.com\/contacte\/<\/a><\/p>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    En la vida d’una societat, \u00e9s habitual que algun soci li presti diners (o al rev\u00e9s). Si el deute perdura en el temps, es poden generar conflictes comptables o acumular-se imports elevats dif\u00edcils de cobrir. \u00c9s molt important que aquestes operacions quedin ben documentades, tant en un contracte de pr\u00e9stec \u2013indicant import i venciment\u2013 com […]<\/p>\n","protected":false},"author":4,"featured_media":7613,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ocean_front_end_style_editor":"no","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","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":"","ocean_custom_header_template":"","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":"","ocean_menu_typo_font_family":"","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":"","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":[178,1],"tags":[183,185,182,214,213,196,217,181,216],"class_list":["post-7617","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacio-ca","category-sin-categorizar","tag-asessoria","tag-assessor-2","tag-assessors-2","tag-compensacio-credits","tag-consultoria-2","tag-empresa-2","tag-empreses-2","tag-sellares-3","tag-soci","entry","has-media"],"acf":[],"yoast_head":"\nCompensaci\u00f3 de cr\u00e8dits entre societat i soci - 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\/compensacio-de-credits-entre-societat-i-soci\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compensaci\u00f3 de cr\u00e8dits entre societat i soci - Sellar\u00e8s Assessors\" \/>\n<meta property=\"og:description\" content=\"En la vida d’una societat, \u00e9s habitual que algun soci li presti diners (o al rev\u00e9s). 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