{"id":14971,"date":"2023-02-16T10:01:58","date_gmt":"2023-02-16T09:01:58","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=14971"},"modified":"2023-02-16T10:01:58","modified_gmt":"2023-02-16T09:01:58","slug":"pagos_cuenta","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/pagos_cuenta\/","title":{"rendered":"Sistema de pagos a cuenta del Impuesto de Sociedades"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-stretch\" style=\"width:calc( 100% + ) !important;max-width:calc( 100% + ) !important;margin-left: calc(- \/ 2 );margin-right: calc(- \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-center fusion-content-layout-column\" style=\"background-position:center top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;background-color:#002169;border-width: 0px 0 0px 50px;border-color:#002169;border-style:solid;padding: 0px 0px 0px 0px;\"><div ><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-zoomin\" style=\"max-width:400px;\"><img decoding=\"async\" width=\"733\" height=\"733\" title=\"febrero\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/febrero.jpg\" alt class=\"img-responsive wp-image-14983\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/febrero-200x200.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/febrero-400x400.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/febrero-600x600.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2023\/02\/febrero.jpg 733w\" sizes=\"(max-width: 640px) 100vw, 733px\" \/><\/span><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-0{width:100% !important;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-0 > .fusion-column-wrapper {padding-top : 0px !important;padding-right : 0px !important;margin-right : calc( 0.013333333333333 * calc( 100% - no ) );padding-bottom : 0px !important;padding-left : 0px !important;margin-left : no;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-0{width:40% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : calc( 0 * calc( 100% - no ) );margin-left : no;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-0{width:100% !important;order : 0;}.fusion-builder-column-0 > .fusion-column-wrapper {margin-right : no;margin-left : no;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-1{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_3 1_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 30px 0px 0px 0px;\"><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1 fusion-animated\" data-animationType=\"fadeInLeft\" data-animationDuration=\"0.3\" data-animationOffset=\"top-into-view\" style=\"margin-top:30px;margin-bottom:30px;\"><div class=\"reading-box\" style=\"background-color:#ffffff;border-width:5px;border-color:#ffffff;border-left-width:5px;border-left-color:var(--primary_color);border-style:solid;\"><h2>Sistema de pagos a cuenta del Impuesto de Sociedades<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">16\/02\/2023<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 30px !important;padding-right : 0px !important;margin-right : 5.76%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 5.76%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-1{width:33.333333333333% !important;order : 0;}.fusion-builder-column-1 > .fusion-column-wrapper {margin-right : 5.76%;margin-left : 5.76%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-1{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-1 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;margin-left : 1.92%;}}<\/style><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_2_3 2_3 fusion-flex-column\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 75px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p><strong>Durante este mes de febrero se puede escoger el sistema de pagos a cuenta del Impuesto sobre Sociedades para 2023.<\/strong><\/p>\n<p>Si en 2022 el volumen de operaciones de su empresa no super\u00f3 los seis millones de euros, durante este mes de febrero podr\u00e1 presentar el modelo 036 y escoger la modalidad de c\u00e1lculo de los pagos a cuenta del Impuesto sobre Sociedades para el a\u00f1o 2023 (si no comunica nada, por lo general podr\u00e1 aplicar el mismo sistema que el a\u00f1o pasado).<\/p>\n<p>A la hora de decidir qu\u00e9 modalidad le conviene, recuerde:<\/p>\n<ul>\n<li><strong>Sistema de cuotas<\/strong>. Si opta por el sistema de cuotas, en los pagos a cuenta de abril, octubre y diciembre deber\u00e1 satisfacer un 18% del importe de la cuota a ingresar de la \u00faltima declaraci\u00f3n del Impuesto sobre Sociedades que ha presentado.<\/li>\n<li><strong>Sistema de bases<\/strong>. Si opta por el sistema de bases, al calcular los pagos a cuenta, en general, deber\u00e1 aplicar un tipo del 17 % sobre la base imponible acumulada del ejercicio en curso y podr\u00e1 deducir del resultado obtenido las retenciones y los ingresos a cuenta soportados y los pagos fraccionados previamente realizados.<\/li>\n<\/ul>\n<p>Si su empresa factur\u00f3 m\u00e1s de seis millones de euros en 2021, en 2022 tuvo que aplicar el sistema de bases de forma obligatoria. Pues bien, si debido a la crisis econ\u00f3mica su cifra de negocios de 2022 ha disminuido por debajo de este importe, salvo que solicite lo contrario, en 2023 podr\u00e1 aplicar el sistema de cuotas. Por tanto, si desea continuar aplicando el sistema de bases en 2023 (como en los a\u00f1os anteriores), deber\u00e1 comunicarlo a Hacienda durante este mes de febrero mediante el modelo 036.<\/p>\n<\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;margin-top : 0px;margin-bottom : 20px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 75px !important;padding-right : 0px !important;margin-right : 2.88%;padding-bottom : 0px !important;padding-left : 0px !important;margin-left : 2.88%;}@media only screen and (max-width:1024px) {.fusion-body .fusion-builder-column-2{width:66.666666666667% !important;order : 0;}.fusion-builder-column-2 > .fusion-column-wrapper {margin-right : 2.88%;margin-left : 2.88%;}}@media only screen and (max-width:640px) {.fusion-body .fusion-builder-column-2{width:100% !important;order : 0;margin-top : 0px;margin-bottom : 0px;}.fusion-builder-column-2 > .fusion-column-wrapper {padding-top : 0px !important;margin-right : 1.92%;padding-bottom : 0px !important;margin-left : 1.92%;}}<\/style><\/div><\/div><style type=\"text\/css\">.fusion-body .fusion-flex-container.fusion-builder-row-2{ padding-top : 0px;margin-top : 0px;padding-right : 0px;padding-bottom : 0px;margin-bottom : 0px;padding-left : 0px;}<\/style><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":14983,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[],"class_list":["post-14971","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/14971","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/comments?post=14971"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/14971\/revisions"}],"predecessor-version":[{"id":14992,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/14971\/revisions\/14992"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/14983"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=14971"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=14971"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=14971"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}