{"id":3612,"date":"2018-11-22T20:05:40","date_gmt":"2018-11-22T20:05:40","guid":{"rendered":"https:\/\/avantges.com\/?p=3612"},"modified":"2024-10-17T10:54:43","modified_gmt":"2024-10-17T08:54:43","slug":"limpot-sur-les-societes-en-espagne","status":"publish","type":"post","link":"https:\/\/avantges.com\/fr\/limpot-sur-les-societes-en-espagne\/","title":{"rendered":"L’imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne"},"content":{"rendered":"

23\/11\/2018.- L’imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne s’applique \u00e0 toutes les entreprises qui r\u00e9sident fiscalement en Espagne, qu’elles aient \u00e9t\u00e9 cr\u00e9\u00e9 directement en Espagne ou que sa domiciliation fiscale et sociale soit l’Espagne.<\/p>\n

Les entreprises bas\u00e9es en Espagne seront impos\u00e9es sur l’ensemble de ses revenus mondiaux, y compris sur les investissements, les b\u00e9n\u00e9fices sociaux et les transferts de fonds.<\/p>\n

Par ailleurs, il faut savoir que l\u2019Espagne n\u2019a pas d\u00e9velopp\u00e9 d\u2019arsenal fiscal comme en France. Il n’y a pas de taxe professionnelle\u00a0; pas de forfaitaire annuelle (IFA); \u00a0pas non plus de taxe d\u2019apprentissage.<\/p>\n

Taux en vigueur de l’imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne<\/strong><\/h2>\n

Depuis l\u2019exercice 2016, le taux g\u00e9n\u00e9ral de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne s\u2019\u00e9l\u00e8ve \u00e0 25%.<\/p>\n

Pour les soci\u00e9t\u00e9s nouvelles l\u2019imposition est r\u00e9duite \u00e0 15% la premi\u00e8re p\u00e9riode b\u00e9n\u00e9ficiaire ainsi que la suivante.<\/p>\n

Obligations de forme: payement de l’imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong><\/h2>\n

Les soci\u00e9t\u00e9s, associations, \u00e9tablissements et organismes qui sont soumis \u00e0 l’imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne doivent rentrer une d\u00e9claration une fois par an.<\/p>\n

Les d\u00e9clarations annuelles doivent \u00eatre pr\u00e9sent\u00e9es et l’imp\u00f4t pay\u00e9 dans les 25 jours suivant les six mois post\u00e9rieurs \u00e0 la cl\u00f4ture de la p\u00e9riode imposable. Si la p\u00e9riode imposable co\u00efncide avec l’ann\u00e9e civile, les d\u00e9clarations annuelles doivent \u00eatre pr\u00e9sent\u00e9es et l’imp\u00f4t pay\u00e9 le 25 juillet.<\/p>\n

Paiements d’acomptes<\/strong><\/h2>\n

Les soci\u00e9t\u00e9s espagnoles sont tenues de payer trois acomptes \u00e0 valoir sur l’imp\u00f4t d\u00e9finitif (aux mois d’avril, d’octobre et de d\u00e9cembre de chaque ann\u00e9e), sur la partie de l’assiette imposable pour la p\u00e9riode correspondant aux trois, neuf et onze premiers mois de chaque ann\u00e9e civile, au taux obtenu en multipliant le taux d’imposition que doit payer la soci\u00e9t\u00e9 par 5\/7 (pour les assujettis redevables du taux g\u00e9n\u00e9ral, l’acompte est de 25%).<\/p>\n

Les paiements d’acomptes (et les retenues \u00e0 la source) sont d\u00e9duits de la d\u00e9claration annuelle de l’exercice correspondant. Si le montant des retenues \u00e0 la source et des acomptes d\u00e9passe le montant de l’imp\u00f4t total, la soci\u00e9t\u00e9 a droit \u00e0 la restitution de l’exc\u00e9dent.<\/p>\n

Por plus d’information, svp cliquez sur notre site ( https:\/\/avantges.com\/fr ) ou cliquez\u00a0 ici<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

23\/11\/2018.- L’imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne s’applique \u00e0 toutes les entreprises qui r\u00e9sident fiscalement en Espagne, qu’elles aient \u00e9t\u00e9 cr\u00e9\u00e9 directement en Espagne ou que sa domiciliation fiscale et sociale soit l’Espagne.<\/p>\n","protected":false},"author":2,"featured_media":3617,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[40,32],"tags":[67],"class_list":["post-3612","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-fr","category-general-fr","tag-impots"],"acf":[],"yoast_head":"\nL'imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne: tout ce qu'il faut savoir<\/title>\n<meta name=\"description\" content=\"L'imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne: D\u00e9couvrez ici comment nous pouvons vous aider avec la fiscalit\u00e9 des entreprises en Espagne.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avantges.com\/fr\/limpot-sur-les-societes-en-espagne\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne: tout ce qu'il faut savoir\" \/>\n<meta property=\"og:description\" content=\"L'imp\u00f4t sur les soci\u00e9t\u00e9s en Espagne: D\u00e9couvrez ici comment nous pouvons vous aider avec la fiscalit\u00e9 des entreprises en Espagne.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/avantges.com\/fr\/limpot-sur-les-societes-en-espagne\/\" \/>\n<meta property=\"og:site_name\" content=\"avantges\" \/>\n<meta property=\"article:published_time\" content=\"2018-11-22T20:05:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-10-17T08:54:43+00:00\" 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