{"id":1091,"date":"2023-07-12T16:52:56","date_gmt":"2023-07-12T16:52:56","guid":{"rendered":"https:\/\/www.jurif.com\/?p=1091"},"modified":"2024-07-10T12:28:50","modified_gmt":"2024-07-10T10:28:50","slug":"se-introducen-tipos-de-gravamen-reducidos-en-el-is-para-micropymes-y-empresas-emergentes","status":"publish","type":"post","link":"https:\/\/www.jurif.com\/es\/se-introducen-tipos-de-gravamen-reducidos-en-el-is-para-micropymes-y-empresas-emergentes\/","title":{"rendered":"Se introducen tipos de gravamen reducidos en el IS para micropymes y empresas emergentes"},"content":{"rendered":"<div  class='flex_column av-2jsulv-58d11f9755eafafb84630698b2e057cb av_one_full  avia-builder-el-0  el_before_av_hr  avia-builder-el-first  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljzylptb-a6cf658a3b34440a5784abbc557b73f5\">\n#top .av-special-heading.av-ljzylptb-a6cf658a3b34440a5784abbc557b73f5{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-ljzylptb-a6cf658a3b34440a5784abbc557b73f5 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-ljzylptb-a6cf658a3b34440a5784abbc557b73f5 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-ljzylptb-a6cf658a3b34440a5784abbc557b73f5 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_before_av_textblock  avia-builder-el-first '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Se introducen tipos de gravamen reducidos en el IS para micropymes y empresas emergentes<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-ljzyho8k-e8f99610e7e7df113a1c3df349871d45 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p align=\"justify\">A partir del 1 de enero de 2023, la Ley de Presupuestos Generales del Estado (LPGE) introdujo un nuevo tipo de gravamen del 23% en el Impuesto sobre Sociedades (IS) con vigencia indefinida para los per\u00edodos impositivos que comiencen a partir de esa fecha.<\/p>\n<p align=\"justify\"><b>\u00bfQui\u00e9n puede beneficiarse de esta rebaja?<\/b><\/p>\n<p align=\"justify\">se podr\u00e1n beneficiar de esta rebaja las entidades cuyo importe neto de la cifra de negocios del per\u00edodo impositivo inmediato anterior sea inferior a 1 mill\u00f3n de euros y que no tengan la consideraci\u00f3n de entidad patrimonial.<\/p>\n<p align=\"justify\">La determinaci\u00f3n del importe neto de la cifra de negocios se regir\u00e1 por las disposiciones establecidas en los apartados 2 y 3 del art\u00edculo 101 de la Ley del Impuesto sobre Sociedades (LIS).<\/p>\n<p align=\"justify\"><b>\u00bfCu\u00e1l fue el objetivo de esta modificaci\u00f3n?<\/b><\/p>\n<p align=\"justify\">El objetivo de dicha ley es reducir la carga tributaria de las peque\u00f1as empresas, quienes hasta la fecha ven\u00edan tributando por el 25%.<\/p>\n<\/div><\/section><\/p><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljzz2kvf-75ddae20e070296c48bff89272cbef16\">\n#top .hr.hr-invisible.av-ljzz2kvf-75ddae20e070296c48bff89272cbef16{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-ljzz2kvf-75ddae20e070296c48bff89272cbef16 hr-invisible  avia-builder-el-3  el_after_av_one_full  el_before_av_image '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843\">\n.avia-image-container.av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-ljzykn67-2ff4c9bb4dfd6b7fa00a3435a23a6843 av-styling- avia-align-center  avia-builder-el-4  el_after_av_hr  avia-builder-el-last '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-1092 avia-img-lazy-loading-not-1092 avia_image ' src=\"https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS.png\" alt='' title='jurif-blog-IS'  height=\"940\" width=\"654\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS.png 654w, https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS-209x300.png 209w, https:\/\/www.jurif.com\/wp-content\/uploads\/2023\/07\/jurif-blog-IS-491x705.png 491w\" sizes=\"(max-width: 654px) 100vw, 654px\" \/><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":1092,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tipos reducidos del IS para micropymes - Jurif Advocats Consultors<\/title>\n<meta name=\"description\" content=\"Descubre las novedades en los tipos reducidos del IS para micropymes y empresas emergentes. 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