{"id":4828,"date":"2025-04-17T08:52:48","date_gmt":"2025-04-17T08:52:48","guid":{"rendered":"https:\/\/www.crearsociedad.online\/?p=4828"},"modified":"2025-04-17T11:13:41","modified_gmt":"2025-04-17T11:13:41","slug":"deducibilidad-de-pension-vitalicia-empresarial","status":"publish","type":"post","link":"https:\/\/www.crearsociedad.online\/ca\/deducibilidad-de-pension-vitalicia-empresarial\/","title":{"rendered":"Dedu\u00efbilitat de pensi\u00f3 vital\u00edcia empresarial"},"content":{"rendered":"<h1 class=\"wp-block-heading\">Dedu\u00efbilitat de pensi\u00f3 vital\u00edcia empresarial<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">LLa <strong>dedu\u00efbilitat de pensi\u00f3 vital\u00edcia empresarial<\/strong> \u00e9s un aspecte clau per reduir la c\u00e0rrega fiscal en una societat limitada. Aix\u00f2 cobra una rellev\u00e0ncia especial quan es reconeix una retribuci\u00f3 despr\u00e9s de la jubilaci\u00f3 d&#039;administradors. Con\u00e8ixer com s&#039;aplica aquest tractament fiscal permet planificar amb m\u00e9s efic\u00e0cia i aprofitar al m\u00e0xim els beneficis legals disponibles.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Aspectes legals<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Una societat pot modificar els seus estatuts per incloure una pensi\u00f3 vital\u00edcia adre\u00e7ada a administradors que hagin ocupat el c\u00e0rrec durant cinc anys o m\u00e9s i arribin a l&#039;edat de jubilaci\u00f3. Aquest acord ha de figurar per escrit perqu\u00e8 l\u201fAg\u00e8ncia Tribut\u00e0ria ho consideri v\u00e0lid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segons la <a class=\"\">Llei 27\/2014 de l&#039;impost sobre societats<\/a>, dos articles s\u00f3n especialment rellevants:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L&#039;article 10.3 estableix que les despeses s&#039;han de comptabilitzar correctament i correspondre amb obligacions contractuals reals.<\/li>\n\n\n\n<li>L&#039;article 14.1 prohibeix deduir provisions relacionades amb pensions, llevat de condicions molt espec\u00edfiques.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si es tracta d\u201funa relaci\u00f3 entre parts vinculades, \u00e9s essencial justificar que els pagaments s\u201fhan realitzat a preus de mercat. Pots ampliar informaci\u00f3 a la nostra guia sobre <a class=\"\" href=\"https:\/\/www.crearsociedad.online\/ca\/simulacion-fiscal-y-operaciones-vinculadas\/\">simulaci\u00f3 fiscal i operacions vinculades<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Procediment fiscal per deduir una pensi\u00f3 vital\u00edcia empresarial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&#039;empresa pot aplicar la deducci\u00f3 al moment del pagament. No abans. Perqu\u00e8 sigui v\u00e0lida, ha de complir aquests requisits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>El pagament ha d&#039;estar aprovat als estatuts de la societat.<\/li>\n\n\n\n<li>Hi ha d&#039;haver suport documental (actes, contracte, comptabilitat).<\/li>\n\n\n\n<li>El registre comptable s&#039;ha de fer en l&#039;exercici en qu\u00e8 s&#039;efectua el pagament.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tot i que aquestes pensions no pertanyen a un pla de previsi\u00f3 social t\u00edpic, comparteixen elements que la llei permet deduir. Aquest tipus destrat\u00e8gia forma part duna planificaci\u00f3 fiscal eficient. Altres estructures, com les <a class=\"\" href=\"https:\/\/www.crearsociedad.online\/ca\/como-crear-una-holding\/\">societats holding<\/a>, tamb\u00e9 utilitzen aquest enfocament per optimitzar la seva tributaci\u00f3.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Claus finals sobre la dedu\u00efbilitat de pensi\u00f3 vital\u00edcia empresarial<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Una pensi\u00f3 vital\u00edcia ben estructurada pot suposar un estalvi considerable a l&#039;impost sobre societats. L&#039;empresa ha de seguir els passos adequats: acord en estatuts, documentaci\u00f3 clara i registre correcte a la comptabilitat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si est\u00e0s constituint una nova societat i vols que inclogui una retribuci\u00f3 vital\u00edcia per als socis professionals, et podem ajudar des del comen\u00e7ament. El nostre servei de creaci\u00f3 d&#039;empresa nom\u00e9s <a class=\"\" href=\"https:\/\/www.crearsociedad.online\/ca\/servicio\/sociedad-limitada-nueva-empresa\/\">240 \u20ac + IVA<\/a> facilita el proc\u00e9s i permet personalitzar aquests aspectes des del primer dia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T&#039;interessa millorar l&#039;efici\u00e8ncia fiscal de la teva empresa? A <strong><a href=\"https:\/\/www.crearsociedad.online\/ca\/\">Crearsocietat.online<\/a><\/strong> estem preparats per ajudar-te.<\/p>","protected":false},"excerpt":{"rendered":"<p>Descobreix-ho tot sobre la dedu\u00efbilitat de pensi\u00f3 vital\u00edcia empresarial i com pot beneficiar el teu negoci, optimitzant impostos i assegurant el futur dels teus empleats.<\/p>","protected":false},"author":1,"featured_media":5441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[125,117],"tags":[407,406,408,409],"class_list":["post-4828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalidad","category-contabilidad","tag-gasto-deducible","tag-pension-vitalicia","tag-planificacion-fiscal","tag-seguridad-financiera-empresarial"],"_order_key":null,"_payment_method":null,"_payment_method_title":null,"_billing_first_name":null,"_billing_last_name":null,"_billing_address_1":null,"_billing_city":null,"_billing_state":null,"_billing_postcode":null,"_billing_country":null,"_billing_email":null,"_billing_phone":null,"_order_currency":null,"_cart_discount":null,"_cart_discount_tax":null,"_order_shipping":null,"_order_shipping_tax":null,"_order_tax":null,"_order_total":null,"_links":{"self":[{"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/posts\/4828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/comments?post=4828"}],"version-history":[{"count":2,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/posts\/4828\/revisions"}],"predecessor-version":[{"id":5442,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/posts\/4828\/revisions\/5442"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/media\/5441"}],"wp:attachment":[{"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/media?parent=4828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/categories?post=4828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.crearsociedad.online\/ca\/wp-json\/wp\/v2\/tags?post=4828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}