¿Qué sociedad debo crear?

A la hora de emprender un proyecto empresarial, en primer lugar, debemos decidir qué forma societaria dar a la empresa.

Una vez tomada la decisión, si ésta se corresponde con la creación de una sociedad con personalidad jurídica (S.L. o S.A.), tendremos que saber que las entidades de reducida dimensión (cifra de negocios < 10 millones de euros) tienen una serie de beneficios fiscales.

En Navarra éstos difieren de los aplicables en territorio común, pasando a destacar las principales diferencias:

  1. TIPO REDUCIDO:         

Micropymes (cifra de negocios < 1 millón de euros) tributan al 19%.

Pequeñas empresas (cifra de negocios < 10 millones de euros) tributan al 23%.

Recordamos que en el Estado el tipo general es el 25%.

  1. LIBERTAD DE AMORTIZACIÓN:   para los elementos del inmovilizado material cuyo valor unitario no exceda de 1.800 euros.
  2. AMORTIZACIÓN ACELERADA:     las pequeñas empresas podrán multiplicar por 1,5 los coeficientes máximos de amortización.

Si tienes alguna duda al respecto y quieres que te asesoremos, puedes contactar con nosotros en la dirección de correo asesor@dacoasesores.com o en el teléfono 628 091 334

Un saludo.

Daniel Cabezón Otamendi

Asesor Fiscal y Contable en DaCO Asesores

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