{"id":26,"date":"2015-04-07T13:13:45","date_gmt":"2015-04-07T13:13:45","guid":{"rendered":"http:\/\/canarieconsulting.com\/blog\/?p=26"},"modified":"2017-11-16T12:26:28","modified_gmt":"2017-11-16T12:26:28","slug":"sistema-tassazione-scp-canarie","status":"publish","type":"post","link":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php","title":{"rendered":"Nuovo sistema di tassazione delle SCP alle Canarie"},"content":{"rendered":"<p>Dal 1 gennaio 2015 la tassazione delle SCP (SOCIEDAD CIVIL PARTICULAR) in Spagna e alle Canarie \u00e8 la seguente:<\/p>\n<p>1) SCP con attivit\u00e0 che pu\u00f2 tributare a &#8220;Modulo&#8221;<\/p>\n<ul>\n<li>i soci pagano trimestralmente secondo quanto previsto dall&#8217;applicazione del &#8220;Modulo&#8221; e alla fine dell&#8217;anno, in sede di dichiarazione dei redditi, pagano le imposte sul reddito delle persone fisiche (IRPF);<\/li>\n<li>la SCP paga le imposte come se fosse una societ\u00e0 mercantile (SL). Tra le spese inserisce l&#8217;imponibile sul quale i soci hanno pagato le imposte secondo il &#8220;Modulo&#8221;.<\/li>\n<\/ul>\n<p style=\"margin-top:25px;\">2) SCP con attivit\u00e0 che NON pu\u00f2 tributare a &#8220;Modulo&#8221;<\/p>\n<ul>\n<li>i soci pagano trimestralmente secondo quanto previsto dal sistema di tassazione diretta e alla fine dell&#8217;anno, in sede di dichiarazione dei redditi, pagano l&#8217;IRPF secondo le aliquote vigenti;<\/li>\n<li>la SCP paga le imposte come se fosse una societ\u00e0 mercantile (SL). Tra le spese inserisce l&#8217;imponibile sul quale i soci hanno pagato le imposte con il sistema della tassazione diretta.<\/li>\n<\/ul>\n<p>Questa modifica rende molto meno conveniente utilizzare una SCP piuttosto che una SL per svolgere la propria attivit\u00e0 perch\u00e9 i soci di una SL che non distribuisce utili non pagano imposte, mentre nel caso di SCP si.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dal 1 gennaio 2015 la tassazione delle SCP (SOCIEDAD CIVIL PARTICULAR) in Spagna e alle Canarie \u00e8 la seguente: 1) SCP con attivit\u00e0 che pu\u00f2 tributare a &#8220;Modulo&#8221; i soci pagano trimestralmente secondo quanto previsto dall&#8217;applicazione del &#8220;Modulo&#8221; e alla fine dell&#8217;anno, in sede di dichiarazione dei redditi, pagano le imposte sul reddito delle persone [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":""},"categories":[1],"tags":[9,10],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nuovo sistema di tassazione delle SCP alle Canarie | CANARIE CONSULTING<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuovo sistema di tassazione delle SCP alle Canarie | CANARIE CONSULTING\" \/>\n<meta property=\"og:description\" content=\"Dal 1 gennaio 2015 la tassazione delle SCP (SOCIEDAD CIVIL PARTICULAR) in Spagna e alle Canarie \u00e8 la seguente: 1) SCP con attivit\u00e0 che pu\u00f2 tributare a &#8220;Modulo&#8221; i soci pagano trimestralmente secondo quanto previsto dall&#8217;applicazione del &#8220;Modulo&#8221; e alla fine dell&#8217;anno, in sede di dichiarazione dei redditi, pagano le imposte sul reddito delle persone [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\" \/>\n<meta property=\"og:site_name\" content=\"CANARIE CONSULTING\" \/>\n<meta property=\"article:published_time\" content=\"2015-04-07T13:13:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-16T12:26:28+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php#article\",\"isPartOf\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#\/schema\/person\/7a306a20d650f1cb92f929f30b85b26e\"},\"headline\":\"Nuovo sistema di tassazione delle SCP alle Canarie\",\"datePublished\":\"2015-04-07T13:13:45+00:00\",\"dateModified\":\"2017-11-16T12:26:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\"},\"wordCount\":194,\"publisher\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#organization\"},\"keywords\":[\"Canarie\",\"Spagna Continentale\"],\"articleSection\":[\"fiscalit\u00e0 canarie\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\",\"url\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\",\"name\":\"Nuovo sistema di tassazione delle SCP alle Canarie | CANARIE CONSULTING\",\"isPartOf\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#website\"},\"datePublished\":\"2015-04-07T13:13:45+00:00\",\"dateModified\":\"2017-11-16T12:26:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/canarieconsulting.com\/blog\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nuovo sistema di tassazione delle SCP alle Canarie\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#website\",\"url\":\"https:\/\/canarieconsulting.com\/blog\/\",\"name\":\"CANARIE CONSULTING\",\"description\":\"Informazioni e News sulla fiscalit\u00e0 delle Isole Canarie\",\"publisher\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/canarieconsulting.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#organization\",\"name\":\"CanarieConsulting.com\",\"url\":\"https:\/\/canarieconsulting.com\/blog\/\",\"sameAs\":[],\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/canarie-tax-consulting.png\",\"contentUrl\":\"https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/canarie-tax-consulting.png\",\"width\":148,\"height\":150,\"caption\":\"CanarieConsulting.com\"},\"image\":{\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#\/schema\/person\/7a306a20d650f1cb92f929f30b85b26e\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/canarieconsulting.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/578b249452ab1400b6e8dbe6d5476216?s=96&d=blank&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/578b249452ab1400b6e8dbe6d5476216?s=96&d=blank&r=g\",\"caption\":\"admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nuovo sistema di tassazione delle SCP alle Canarie | CANARIE CONSULTING","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php","og_locale":"it_IT","og_type":"article","og_title":"Nuovo sistema di tassazione delle SCP alle Canarie | CANARIE CONSULTING","og_description":"Dal 1 gennaio 2015 la tassazione delle SCP (SOCIEDAD CIVIL PARTICULAR) in Spagna e alle Canarie \u00e8 la seguente: 1) SCP con attivit\u00e0 che pu\u00f2 tributare a &#8220;Modulo&#8221; i soci pagano trimestralmente secondo quanto previsto dall&#8217;applicazione del &#8220;Modulo&#8221; e alla fine dell&#8217;anno, in sede di dichiarazione dei redditi, pagano le imposte sul reddito delle persone [&hellip;]","og_url":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php","og_site_name":"CANARIE CONSULTING","article_published_time":"2015-04-07T13:13:45+00:00","article_modified_time":"2017-11-16T12:26:28+00:00","author":"admin","twitter_misc":{"Scritto da":"admin","Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php#article","isPartOf":{"@id":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php"},"author":{"name":"admin","@id":"https:\/\/canarieconsulting.com\/blog\/#\/schema\/person\/7a306a20d650f1cb92f929f30b85b26e"},"headline":"Nuovo sistema di tassazione delle SCP alle Canarie","datePublished":"2015-04-07T13:13:45+00:00","dateModified":"2017-11-16T12:26:28+00:00","mainEntityOfPage":{"@id":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php"},"wordCount":194,"publisher":{"@id":"https:\/\/canarieconsulting.com\/blog\/#organization"},"keywords":["Canarie","Spagna Continentale"],"articleSection":["fiscalit\u00e0 canarie"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php","url":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php","name":"Nuovo sistema di tassazione delle SCP alle Canarie | CANARIE CONSULTING","isPartOf":{"@id":"https:\/\/canarieconsulting.com\/blog\/#website"},"datePublished":"2015-04-07T13:13:45+00:00","dateModified":"2017-11-16T12:26:28+00:00","breadcrumb":{"@id":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/sistema-tassazione-scp-canarie.php#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/canarieconsulting.com\/blog"},{"@type":"ListItem","position":2,"name":"Nuovo sistema di tassazione delle SCP alle Canarie"}]},{"@type":"WebSite","@id":"https:\/\/canarieconsulting.com\/blog\/#website","url":"https:\/\/canarieconsulting.com\/blog\/","name":"CANARIE CONSULTING","description":"Informazioni e News sulla fiscalit\u00e0 delle Isole Canarie","publisher":{"@id":"https:\/\/canarieconsulting.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/canarieconsulting.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/canarieconsulting.com\/blog\/#organization","name":"CanarieConsulting.com","url":"https:\/\/canarieconsulting.com\/blog\/","sameAs":[],"logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/canarieconsulting.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/canarie-tax-consulting.png","contentUrl":"https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/canarie-tax-consulting.png","width":148,"height":150,"caption":"CanarieConsulting.com"},"image":{"@id":"https:\/\/canarieconsulting.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/canarieconsulting.com\/blog\/#\/schema\/person\/7a306a20d650f1cb92f929f30b85b26e","name":"admin","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/canarieconsulting.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/578b249452ab1400b6e8dbe6d5476216?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/578b249452ab1400b6e8dbe6d5476216?s=96&d=blank&r=g","caption":"admin"}}]}},"_links":{"self":[{"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/posts\/26"}],"collection":[{"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/comments?post=26"}],"version-history":[{"count":1,"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/posts\/26\/revisions"}],"predecessor-version":[{"id":27,"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/posts\/26\/revisions\/27"}],"wp:attachment":[{"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/media?parent=26"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/categories?post=26"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/canarieconsulting.com\/blog\/wp-json\/wp\/v2\/tags?post=26"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}