{"id":17913,"date":"2024-05-16T09:53:10","date_gmt":"2024-05-16T07:53:10","guid":{"rendered":"https:\/\/www.cudosconsultors.com\/?p=17913"},"modified":"2024-05-16T09:54:43","modified_gmt":"2024-05-16T07:54:43","slug":"tipo_is","status":"publish","type":"post","link":"https:\/\/www.cudosconsultors.com\/zh-hans\/tipo_is\/","title":{"rendered":"Tipo en el IS y paga extra para el socio"},"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=\"1771\" title=\"home\" src=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home.jpg\" alt class=\"img-responsive wp-image-17915\" srcset=\"https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home-200x177.jpg 200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home-400x354.jpg 400w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home-600x531.jpg 600w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home-800x708.jpg 800w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home-1200x1063.jpg 1200w, https:\/\/www.cudosconsultors.com\/wp-content\/uploads\/2024\/05\/home.jpg 2000w\" sizes=\"(max-width: 640px) 100vw, 2000px\" \/><\/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>Tipo en el IS y paga extra para el socio<\/h2><div class=\"reading-box-description fusion-reading-box-additional\">16\/05\/2024<\/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>Usted es socio trabajador de su empresa y desea percibir un extra mediante un bonus salarial o un dividendo. Pues bien, a la hora de elegir entre una de las dos opciones, tenga en cuenta tanto su nivel de rentas como el tipo de gravamen de su empresa.<\/p>\n<p><strong>\u00bfMayor salario o dividendo?<\/strong><br \/>\n<strong>Retribuci\u00f3n extra:<\/strong> A la hora de percibir una retribuci\u00f3n extra, tenga en cuenta que la tributaci\u00f3n a la que tendr\u00e1n que hacer frente usted y su empresa ser\u00e1 diferente seg\u00fan c\u00f3mo la cobre.<\/p>\n<ul>\n<li><strong>Salario.<\/strong> Si percibe un mayor salario, para usted ser\u00e1 un mayor ingreso computable en la base general de su IRPF (por eso tributar\u00e1 a un tipo que puede llegar a ser de hasta el 47%, seg\u00fan la comunidad aut\u00f3noma). Su empresa, por su parte, tendr\u00e1 un mayor gasto deducible, por lo que se ahorrar\u00e1 un 15, un 23 o un 25% de la suma satisfecha \u2013seg\u00fan cu\u00e1l sea su tipo de gravamen en el impuesto sobre sociedades\u2013.<\/li>\n<li><strong>Dividendo.<\/strong> En cuanto al dividendo, no ser\u00e1 gasto para la sociedad, y usted tendr\u00e1 que tributar por \u00e9l en el IRPF como renta del ahorro, con un tipo impositivo entre el 19 y el 28%.<\/li>\n<\/ul>\n<p><strong>C\u00e1lculo:<\/strong> Seg\u00fan lo indicado, para escoger la opci\u00f3n que m\u00e1s le conviene deber\u00e1 considerar tanto su nivel de ingresos (y, por tanto, su tipo marginal en el IRPF) como el tipo de gravamen que tenga su empresa, y calcular cu\u00e1l es la tributaci\u00f3n global en cada caso. <strong>\u00a1Atenci\u00f3n!<\/strong> En general, cuando el socio declara rentas bajas en la base general de su IRPF, lo mejor es percibir un mayor salario, y cuando percibe rentas altas, cobrar un dividendo. No obstante, puede variar seg\u00fan sea el tipo de gravamen de la empresa.<\/p>\n<p><strong>Varios tipos del IS:<\/strong> Recuerde que, actualmente, y aunque el tipo de gravamen general es del 25%, las empresas con una cifra de negocios inferior al mill\u00f3n de euros tributan al 23% y las empresas de reciente constituci\u00f3n y emergentes pueden tributar entre dos y cuatro a\u00f1os seguidos a un tipo de s\u00f3lo 15%. <strong>\u00a1Atenci\u00f3n!<\/strong> Este aspecto tambi\u00e9n debe tenerse en cuenta a la hora de escoger la opci\u00f3n m\u00e1s conveniente.<\/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":17915,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"class_list":["post-17913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-zh"],"_links":{"self":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/17913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=17913"}],"version-history":[{"count":3,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/17913\/revisions"}],"predecessor-version":[{"id":17927,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/posts\/17913\/revisions\/17927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media\/17915"}],"wp:attachment":[{"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=17913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=17913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cudosconsultors.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=17913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}