{"id":5076,"date":"2015-02-20T08:59:12","date_gmt":"2015-02-20T07:59:12","guid":{"rendered":"https:\/\/inclusioaltemporda.cat\/portal\/?p=5076"},"modified":"2016-02-01T09:25:41","modified_gmt":"2016-02-01T08:25:41","slug":"sessio-informativa-sobre-limpost-de-societats-per-entitats","status":"publish","type":"post","link":"https:\/\/inclusioaltemporda.cat\/portal\/sessio-informativa-sobre-limpost-de-societats-per-entitats\/","title":{"rendered":"Sessi\u00f3 informativa sobre l&#8217;impost de societats per entitats"},"content":{"rendered":"<p>A finals de 2014 el Govern de l&#8217;Estat aprovava la <a href=\"http:\/\/xarxanet.org\/economic\/noticies\/aprovada-la-reforma-fiscal-referent-limpost-de-societats\" target=\"_blank\">Llei 27\/2014 de l&#8217;Impost sobre Societats<\/a>. Aquesta llei comporta importants canvis en la gesti\u00f3 de les entitats i associacions sense \u00e0nim de lucre.<\/p>\n<p>La reforma fiscal obligar\u00e0 a totes les entitats a presentar la declaraci\u00f3 de l&#8217;Impost de Societats, amb independ\u00e8ncia del seu volum pressupostari i de si fan alguna activitat econ\u00f2mica o no. Per fer-ho, caldr\u00e0 que la comptabilitat es porti en la modalitat de doble partida, de disposar d&#8217;un certificat digital i fer de forma telem\u00e0tica la tramitaci\u00f3 dels diferents models de l&#8217;Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p>La llei afectar\u00e0 els exercicis iniciats a partir de gener de 2015. Aix\u00f2 vol dir que, malgrat que l\u2019impost no s\u2019haur\u00e0 de presentar fins 2016, les entitats hauran de portar una comptabilitat de partida doble des de 2015 a fi de poder identificar adequadament els ingressos i despeses corresponents a rendes exemptes i no exemptes.<\/p>\n<p>Per tal d\u2019ajudar a les entitats a con\u00e8ixer quins s\u00f3n els principals canvis, com les afectar\u00e0 i qu\u00e8 cal fer al respecte <a href=\"http:\/\/xarxanet.org\/projectes\/noticies\/sessions-informatives-sobre-limpacte-de-limpost-de-societats-les-entitats\" target=\"_blank\">la Direcci\u00f3 General d\u2019Acci\u00f3 C\u00edvica i Comunit\u00e0ria ha previst una s\u00e8rie de 24 sessions informatives<\/a> arreu del territori catal\u00e0. Una d&#8217;aquestes sessions es dur\u00e0 a terme a la comarca, concretament al Casal de la Gent Gran de Figueres. Aquesta est\u00e0 prevista pel dimarts 24 de febrer de 17:45 a 19:45. L&#8217;activitat \u00e9s gratu\u00efta i oberta a tothom per\u00f2 \u00e9s necessari matricular-se pr\u00e8viament a trav\u00e9s d&#8217;aquest enlla\u00e7: <a href=\"http:\/\/www.fundacioesplaigirona.org\/voluntariat\">http:\/\/www.fundacioesplaigirona.org\/voluntariat<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direcci\u00f3 General d&#8217;Acci\u00f3 C\u00edvica organitzar\u00e0 un sessi\u00f3 informativa oberta a associacions al Casal de la Gent Gran de Figueres el proper 24 de febrer<\/p>\n","protected":false},"author":2,"featured_media":5077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[106,33,101,104,1,108,11],"tags":[],"class_list":["post-5076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administracions","category-agenda","category-ciutadania","category-entitats-socials","category-general","category-mitjans-comunicacio","category-taula-inclusio","category-106","category-33","category-101","category-104","category-1","category-108","category-11","description-off"],"_links":{"self":[{"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/posts\/5076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/comments?post=5076"}],"version-history":[{"count":4,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/posts\/5076\/revisions"}],"predecessor-version":[{"id":5080,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/posts\/5076\/revisions\/5080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/media\/5077"}],"wp:attachment":[{"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/media?parent=5076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/categories?post=5076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/inclusioaltemporda.cat\/portal\/wp-json\/wp\/v2\/tags?post=5076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}