{"id":21867,"date":"2026-01-13T09:55:31","date_gmt":"2026-01-13T08:55:31","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=21867"},"modified":"2026-01-13T09:55:31","modified_gmt":"2026-01-13T08:55:31","slug":"impuesto_sociedades","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/es\/impuesto_sociedades\/","title":{"rendered":"Cuadro resumen de tipos impositivos y reserva de capitalizaci\u00f3n 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=\"1008\" height=\"784\" title=\"impuesto\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/01\/impuesto.jpg\" alt class=\"img-responsive wp-image-21876\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/01\/impuesto-200x156.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/01\/impuesto-400x311.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/01\/impuesto-600x467.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/01\/impuesto-800x622.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2026\/01\/impuesto.jpg 1008w\" sizes=\"(max-width: 640px) 100vw, 1008px\" \/><\/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>Cuadro resumen de tipos impositivos y reserva de capitalizaci\u00f3n del Impuesto sobre Sociedades<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">13\/01\/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=\"448\">A ra\u00edz de la modificaci\u00f3n de los art\u00edculos 25 de la LIS (reserva de capitalizaci\u00f3n), 29 de la LIS (tipo de gravamen) y de la inclusi\u00f3n de la Disposici\u00f3n Transitoria 44.\u00aa (evoluci\u00f3n de los tipos en los pr\u00f3ximos a\u00f1os), publicamos los citados tipos de gravamen para microempresas (facturaci\u00f3n inferior a 1.000.000 de euros), empresas de reducida dimensi\u00f3n (facturaci\u00f3n superior a 1.000.000 de euros e inferior a 10.000.000 de euros) y el tipo general.<\/p>\n<p data-start=\"450\" data-end=\"720\">Asimismo, incluimos en el cuadro adjunto las nuevas cifras relativas al porcentaje aplicable a la reserva de capitalizaci\u00f3n y a la deducci\u00f3n m\u00e1xima sobre la base imponible, que depender\u00e1 ahora de diversos factores (crecimiento de la plantilla media y cifra de negocios).<\/p>\n<p data-start=\"722\" data-end=\"835\" data-is-last-node=\"\" data-is-only-node=\"\">Para cualquier duda o ampliaci\u00f3n de informaci\u00f3n, pueden consultar con el Departamento Fiscal de <strong>Cud\u00f3s Consultors<\/strong>.<\/p>\n<table style=\"height: 423px;\" width=\"1084\">\n<tbody>\n<tr>\n<td width=\"73\"><\/td>\n<td colspan=\"5\" width=\"690\">Tipo impositivo<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">Ejercicio<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">Cifra de negocios (X)<\/td>\n<td style=\"text-align: center;\" colspan=\"2\" rowspan=\"2\">X &lt; 1.000.000 \u20ac<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">1.000.000 &lt; X &lt; 10.000.000<\/td>\n<td style=\"text-align: center;\">X &gt; 10.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Entidades patrimoniales<\/td>\n<\/tr>\n<tr>\n<td>2024<\/td>\n<td style=\"text-align: center;\">&#8212;<\/td>\n<td style=\"text-align: center;\" colspan=\"2\">23<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2025<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">Base Imponible (BI)<\/td>\n<td style=\"text-align: center;\">0 a 50.000<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">24<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Resta<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2026<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">Base Imponible (BI)<\/td>\n<td style=\"text-align: center;\">0 a 50.000<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">23<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Resta<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2027<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">Base Imponible (BI)<\/td>\n<td style=\"text-align: center;\">0 a 50.000<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">22<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Resta<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2028<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">Base Imponible (BI)<\/td>\n<td style=\"text-align: center;\">0 a 50.000<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">21<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Resta<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\">2029 i ss.<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">Base Imponible (BI)<\/td>\n<td style=\"text-align: center;\">0 a 50.000<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">20<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Resta<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Cooperativas fiscalmente protegidas: 3 puntos menos sobre el porcentaje seg\u00fan el tipo de sociedad (los resultados extracooperativos no tienen reducci\u00f3n).<\/p>\n<table style=\"height: 482px;\" width=\"1088\">\n<tbody>\n<tr>\n<td width=\"639\"><strong>Reserva de capitalizaci\u00f3n<\/strong><\/td>\n<td width=\"639\"><\/td>\n<td width=\"639\"><\/td>\n<td width=\"639\"><\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><em>Ejercicio<\/em><\/td>\n<td width=\"245\">\n<p style=\"text-align: center;\"><em>% sobre incremento de fondos propios<\/em><\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\"><em>Incr.plant. (ic) a\u00f1o ant.<\/em><\/p>\n<\/td>\n<td width=\"186\">\n<p style=\"text-align: center;\"><em>M\u00e1ximo sobre BI<\/em><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><\/td>\n<td width=\"245\"><\/td>\n<td width=\"138\"><\/td>\n<td width=\"186\"><\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><em>2024<\/em><\/td>\n<td width=\"245\">\n<p style=\"text-align: center;\">15<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<td width=\"186\">\n<p style=\"text-align: center;\">10<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><em>2025 y ss.<\/em><\/td>\n<td width=\"245\">\n<p style=\"text-align: center;\">20<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">&#8211;<\/p>\n<\/td>\n<td width=\"186\"><\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><\/td>\n<td width=\"245\">\n<p style=\"text-align: center;\">23<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">2% &gt; ic &lt; 5%<\/p>\n<\/td>\n<td width=\"186\">\n<p style=\"text-align: center;\">20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><\/td>\n<td width=\"245\">\n<p style=\"text-align: center;\">26,5<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">5% &gt; ic &lt; 10%<\/p>\n<\/td>\n<td width=\"186\">\n<p style=\"text-align: center;\">25 (cifra neg.&lt;1.000.000)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"70\"><\/td>\n<td width=\"245\">\n<p style=\"text-align: center;\">30<\/p>\n<\/td>\n<td width=\"138\">\n<p style=\"text-align: center;\">ic &gt; 10%<\/p>\n<\/td>\n<td width=\"186\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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":21876,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-21867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/21867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/comments?post=21867"}],"version-history":[{"count":2,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/21867\/revisions"}],"predecessor-version":[{"id":21885,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/posts\/21867\/revisions\/21885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media\/21876"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/media?parent=21867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/categories?post=21867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/es\/wp-json\/wp\/v2\/tags?post=21867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}