Novedades tributarias 2021-2022

Cabecera Novedades Tributarias 2021- 2022 - Noticias DaCO Asesores

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.


  1. 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.
  2. Los pequeños arrendadores (hasta 10 inmuebles) pueden deducir como gasto la rebaja de renta entre enero y marzo de 2021.
  3. 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.
  4. 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.
  5. 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.



  1. 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.
  2. Los Jeep y las Pick Up se consideran turismo a efectos de limitaciones en deducibilidad de gastos.
  3. Supresión de la deducción por creación de empleo.
  4. 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.
  5. 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 o en el teléfono 628 091 334.


Un saludo.


Daniel Cabezón Otamendi

DaCO Asesores.


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