{"id":22414,"date":"2026-04-16T09:44:06","date_gmt":"2026-04-16T07:44:06","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=22414"},"modified":"2026-04-16T09:44:06","modified_gmt":"2026-04-16T07:44:06","slug":"tipos_impuesto_sociedades","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/en\/tipos_impuesto_sociedades\/","title":{"rendered":"Tipos aplicables a los pagos a cuenta del Impuesto sobre 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=\"2000\" height=\"2000\" title=\"edifici_web\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/04\/edifici_web.jpg\" alt class=\"img-responsive wp-image-22419\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/04\/edifici_web-200x200.jpg 200w, 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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>Tipos aplicables a los pagos a cuenta del Impuesto sobre Sociedades<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">16\/04\/2026<\/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 data-start=\"0\" data-end=\"365\">Los tipos aplicables a los pagos a cuenta del Impuesto sobre Sociedades (mod. 202) para este ejercicio 2026 son los que se detallan a continuaci\u00f3n, si bien estos tipos aplicables a las sociedades tambi\u00e9n han experimentado variaciones, en funci\u00f3n de la cifra de negocios y la tipolog\u00eda de sociedad (en particular, las patrimoniales).<\/p>\n<p data-start=\"367\" data-end=\"568\">En concreto, los tipos aplicables (reiteramos que para 2026; en a\u00f1os sucesivos volver\u00e1n a cambiar en funci\u00f3n de las variaciones de los tipos aplicables al Impuesto sobre Sociedades) son los siguientes:<\/p>\n<ul>\n<li data-start=\"570\" data-end=\"699\">ART\u00cdCULO 40.2 LIS (pago calculado sobre la cuota l\u00edquida antes de descontar los pagos a cuenta del ejercicio anterior) = 18%.<\/li>\n<li data-start=\"701\" data-end=\"849\">ART\u00cdCULO 40.3 LIS (pago calculado sobre la base imponible del propio ejercicio, referida a los tres, nueve y once meses del ejercicio en curso).<\/li>\n<\/ul>\n<p data-start=\"851\" data-end=\"903\"><strong data-start=\"851\" data-end=\"903\">Tipo de gravamen para calcular el pago a cuenta:<\/strong><\/p>\n<ol data-start=\"905\" data-end=\"1397\" data-is-last-node=\"\" data-is-only-node=\"\">\n<li data-section-id=\"7xq8qh\" data-start=\"905\" data-end=\"1093\"><strong data-start=\"908\" data-end=\"925\">Microempresas<\/strong> (cifra de negocios inferior a 1 mill\u00f3n de euros) = porcentaje progresivo\n<ul data-start=\"1004\" data-end=\"1093\">\n<li data-section-id=\"1m9v02x\" data-start=\"1004\" data-end=\"1046\">Hasta 50.000 \u20ac de base imponible = 13%<\/li>\n<li data-section-id=\"15hgvmk\" data-start=\"1050\" data-end=\"1093\">Exceso (sobre el importe anterior) = 15%.<\/li>\n<\/ul>\n<\/li>\n<li data-section-id=\"3v8dye\" data-start=\"1095\" data-end=\"1191\"><strong data-start=\"1098\" data-end=\"1132\">Empresas de reducida dimensi\u00f3n<\/strong> (cifra de negocios inferior a 10 millones de euros) = 16%.<\/li>\n<li data-section-id=\"13lr6bl\" data-start=\"1193\" data-end=\"1271\"><strong data-start=\"1196\" data-end=\"1224\">Sociedades patrimoniales<\/strong> (que mantienen el tipo general del 25%) = 17%.<\/li>\n<li data-section-id=\"1te32xm\" data-start=\"1273\" data-end=\"1397\" data-is-last-node=\"\"><strong data-start=\"1276\" data-end=\"1296\">Grandes empresas<\/strong> \u2014a efectos del Impuesto sobre Sociedades\u2014 (cifra de negocios superior a 10 millones de euros) = 24%.<\/li>\n<\/ol>\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":22419,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85,84],"tags":[],"class_list":["post-22414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en","category-news"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/22414","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=22414"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/22414\/revisions"}],"predecessor-version":[{"id":22429,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/posts\/22414\/revisions\/22429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media\/22419"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/media?parent=22414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/categories?post=22414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/en\/wp-json\/wp\/v2\/tags?post=22414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}