{"id":28,"date":"2015-04-07T13:15:24","date_gmt":"2015-04-07T13:15:24","guid":{"rendered":"http:\/\/canarieconsulting.com\/blog\/?p=28"},"modified":"2017-11-16T12:26:19","modified_gmt":"2017-11-16T12:26:19","slug":"la-tassazione-delle-societa","status":"publish","type":"post","link":"https:\/\/canarieconsulting.com\/blog\/fiscalita-canarie\/la-tassazione-delle-societa.php","title":{"rendered":"La Tassazione delle Societ\u00e0 alle Canarie"},"content":{"rendered":"<p>Le leggi spagnole, quindi anche quelle delle Canarie, prevedono differenti tipi di imposte a seconda del tipo di societ\u00e0.<\/p>\n<p>La riforma fiscale entrata in vigore nel gennaio 2015 ha stabilito, per il 2016, che le aliquote per i principali tipi siano le seguenti:<\/p>\n<p>aliquota del 25% per le societ\u00e0 a responsabilit\u00e0 limitata;<\/p>\n<p>per le stesse societ\u00e0, aliquota ridotta al 15% per i primi due anni di attivit\u00e0 nel limite di 300 mila euro di utili e del 20% per la parte eccedente;<\/p>\n<p>aliquota del 10% per associazioni e fondazioni;<\/p>\n<p>aliquota del 1% per societ\u00e0 d\u2019investimento mobiliare (SICAV);<\/p>\n<p>aliquota dello 0% per i fondi pensione;<\/p>\n<p>aliquota del 20% per le cooperative.<\/p>\n<p>&nbsp;<\/p>\n<p>Di seguito una tabella riepilogativa completa:<\/p>\n<p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-218\" src=\"http:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/tabella.png\" alt=\"tabella\" width=\"1066\" height=\"686\" srcset=\"https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/tabella.png 1066w, https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/tabella-300x193.png 300w, https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/tabella-768x494.png 768w, https:\/\/canarieconsulting.com\/blog\/wp-content\/uploads\/2015\/04\/tabella-1024x659.png 1024w\" sizes=\"(max-width: 1066px) 100vw, 1066px\" \/><\/p>\n<p>Vediamo ora quali sono le spese deducibili dal reddito delle societ\u00e0.<\/p>\n<p>Innanzitutto, affinch\u00e9 una spesa sia deducibile, deve rispettare alcune caratteristiche generali, quali:<\/p>\n<ul>\n<li>la corrispondente fattura deve essere stata registrata nel libro della contabilit\u00e0;<\/li>\n<\/ul>\n<ul>\n<li>la spesa deve essere inerente all\u2019attivit\u00e0 svolta;<\/li>\n<\/ul>\n<ul>\n<li>deve essere stata sostenuta nell\u2019esercizio di competenza, cio\u00e8 non possiamo dedurre spese del 2015 nel reddito 2016 (tranne in casi eccezionali).<\/li>\n<\/ul>\n<p>Non sono deducibili:<\/p>\n<ul>\n<li>i dividendi corrisposti ai soci;<\/li>\n<\/ul>\n<ul>\n<li>l\u2019imposta sul reddito delle societ\u00e0;<\/li>\n<\/ul>\n<ul>\n<li>gli ammortamenti e gli accantonamenti che eccedono il limite previsto dalla legge;<\/li>\n<\/ul>\n<ul>\n<li>le perdite al gioco;<\/li>\n<\/ul>\n<ul>\n<li>le spese provenienti da \u201cparadisi fiscali\u201d.<\/li>\n<\/ul>\n<p>Le societ\u00e0 il cui esercizio sociale corrisponde con l\u2019anno solare, pagano le imposte entro il termine del 25 luglio attraverso la presentazione del modello 200 o 201 se si vuole frazionare il pagamento.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le leggi spagnole, quindi anche quelle delle Canarie, prevedono differenti tipi di imposte a seconda del tipo di societ\u00e0. La riforma fiscale entrata in vigore nel gennaio 2015 ha stabilito, per il 2016, che le aliquote per i principali tipi siano le seguenti: aliquota del 25% per le societ\u00e0 a responsabilit\u00e0 limitata; per le stesse [&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>La Tassazione delle Societ\u00e0 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\/la-tassazione-delle-societa.php\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Tassazione delle Societ\u00e0 alle Canarie | CANARIE CONSULTING\" \/>\n<meta property=\"og:description\" content=\"Le leggi spagnole, quindi anche quelle delle Canarie, prevedono differenti tipi di imposte a seconda del tipo di societ\u00e0. 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