Como todos los años por estas fechas, acudimos a la jornada Cierre Fiscal 2021 y Novedades Tributarias organizada por BSK y Navarra Capital. A continuación pasamos a detallar algunas de ellas en los principales impuestos: IRPF e Impuesto sobre Sociedades.
IRPF:
- Reducción de 6 a 3 meses la antigüedad en los saldos de dudoso cobro para poder deducirlos como gasto en los rendimientos de capital inmobiliario.
- Los pequeños arrendadores (hasta 10 inmuebles) pueden deducir como gasto la rebaja de renta entre enero y marzo de 2021.
- Se reducen a 2.000 euros el límite en las aportaciones a los sistemas de previsión social. Las aportaciones empresariales a planes de pensiones de empleo fijan su límite en 5.000 euros. Existe sobre la mesa un Proyecto de Ley Foral para 2022 que reduciría los primeros a 1.500 euros y aumentaría los segundos a 8.500 euros.
- En 2022 se deflacta la tarifa el 2% en la base liquidable general. Asimismo, se incrementan un 5% las deducciones por mínimo personal y familiar.
- Se consolida la deducción del 100% de las cuotas a la Seguridad Social a cargo del empleador en los contratos de cuidado de descendientes, ascendientes y discapacitados.
SOCIEDADES:
- Reducción de 6 a 3 meses la antigüedad exigida para deducir las pérdidas por deterioro de créditos comerciales en 2020 y 2021 para pequeñas empresas.
- Los Jeep y las Pick Up se consideran turismo a efectos de limitaciones en deducibilidad de gastos.
- Supresión de la deducción por creación de empleo.
- Deducción del 30% de los gastos e inversiones en transformación digital e implantación de comercio electrónico en pequeñas empresas en 2020 y 2021, con base máxima de 5.000 euros y sin límite de cuota.
- Se consideran exentas las ayudas para la solvencia empresarial del Gobierno de Navarra.
Como siempre, desde DaCO Asesores os podemos asesorar en todo lo relativo a la materia tratada en este artículo. Podéis contactar con nosotros en la dirección de correo asesor@dacoasesores.com o en el teléfono 628 091 334.
Un saludo.
Daniel Cabezón Otamendi
DaCO Asesores.
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