Novelties in the Tax on Societies for 2023: it Discovers the new measures and changes
This 2023 brings several important novelties in the Tax on Societies (IS),directed mainly to lean to emergent companies, microempresas, entities in the Balearic Islands and those that invest in energetic saving.
Here we discover you the most stood out measures:
Here we discover you the most stood out measures:
It limits the compensation of negative bases
For the groups that apply the regime of fiscal consolidation, the compensation of bases imponibles refusals will limit to 50% solo during 2023. Besides, they have issued several resolutions and surgeries of the ICAC that affect to the General Plan of Accounting.
Libertad of amortización for the installations of renewable energy
THANKS TO the Royal decree-law 18/2022, the investments in installations for autoconsumo of electrical and thermal energy, that use renewable sources and replace to the no renewable, will be able to amortise freely in 2023. This profit is applicable until 500.000 euros, whenever the half staff maintain during the two following years to the start of the amortización.
Amortización Accelerated for vehicles and recarga electrical
From January of 2023, the investments in electrical and similar vehicles can amortise to the double of the coefficient of amortización linear maximum. Besides, from June of 2023, this measure extends to new infrastructures of recarga of electrical vehicles.
It reduces the type of gravamen
The entities with a minor net entry to 1 million of euros in the anterior period will enjoy of a type of gravamen reduced of 23%.
Deduction by investments in cinematographic productions
The cinematographic productions and Spanish audiovisual series and foreign will see increased the limits of deduction, achieving until 20 million euros for films and 10 millions by episode for series.
Exclusion of retentions in some incomes
From April of 2023, the pertinent incomes of the repayment or transmission of participations in funds or societies of investment will be exentas of retention, to the equal that some interests perceived by societies of values.
If your company is emergent, have incentives
The Law 28/2022 offers a type reduced of 15% for emergent companies during his first period impositivo with base imponible positive and the three following. Also they can request postponements of debt tributaria and exemptions in payments fractionated.
Gravámenes Temporary for specific sectors
They enter gravámenes temporary for the energetic and financial sectors, applicable in 2023 and 2024. These loads are not deductible fiscalmente.
Novelties in the base imponible consolidated
From 2023, only it will consider 50% of the individual negative bases in the base imponible of the fiscal group, with a period of integration of ten years from 2024.
Modifications in the Economic Regime and special Public prosecutor of Canaries
New obligations of statement and register for operations of trade in the Canarian Special Zone, as well as you adjust in the base imponible for operations in the Islands.
Special fiscal regime for the Illes Balears
Among 2023 and 2028, they implement fiscal profits like the reservation for investments and a bonus of 10% for industrial activities, agricultural, graziers and pesqueras, that can augment until 25% with increases of staff.
Update of jurisdictions no cooperative
It publishes a new list of countries and territories considered no cooperative, with effects from August of 2023.
Eases in the domiciliation of payments
From April of 2023, allows domiciliar payments of the IS in accounts of entities no collaborators in the Zone KNOW, facilitating the process through entities collaborators.
Statement of inconstitucionalidad of some precepts
The Constitutional Court annuls several disposals of the Royal decree-law 3/2016, affecting limits to the compensation of negative bases and deductions for big companies.
These modifications are essential for the fiscal and countable planning of companies in 2023, adapting to the new normative and taking advantage of the available profits.
For the groups that apply the regime of fiscal consolidation, the compensation of bases imponibles refusals will limit to 50% solo during 2023. Besides, they have issued several resolutions and surgeries of the ICAC that affect to the General Plan of Accounting.
Libertad of amortización for the installations of renewable energy
THANKS TO the Royal decree-law 18/2022, the investments in installations for autoconsumo of electrical and thermal energy, that use renewable sources and replace to the no renewable, will be able to amortise freely in 2023. This profit is applicable until 500.000 euros, whenever the half staff maintain during the two following years to the start of the amortización.
Amortización Accelerated for vehicles and recarga electrical
From January of 2023, the investments in electrical and similar vehicles can amortise to the double of the coefficient of amortización linear maximum. Besides, from June of 2023, this measure extends to new infrastructures of recarga of electrical vehicles.
It reduces the type of gravamen
The entities with a minor net entry to 1 million of euros in the anterior period will enjoy of a type of gravamen reduced of 23%.
Deduction by investments in cinematographic productions
The cinematographic productions and Spanish audiovisual series and foreign will see increased the limits of deduction, achieving until 20 million euros for films and 10 millions by episode for series.
Exclusion of retentions in some incomes
From April of 2023, the pertinent incomes of the repayment or transmission of participations in funds or societies of investment will be exentas of retention, to the equal that some interests perceived by societies of values.
If your company is emergent, have incentives
The Law 28/2022 offers a type reduced of 15% for emergent companies during his first period impositivo with base imponible positive and the three following. Also they can request postponements of debt tributaria and exemptions in payments fractionated.
Gravámenes Temporary for specific sectors
They enter gravámenes temporary for the energetic and financial sectors, applicable in 2023 and 2024. These loads are not deductible fiscalmente.
Novelties in the base imponible consolidated
From 2023, only it will consider 50% of the individual negative bases in the base imponible of the fiscal group, with a period of integration of ten years from 2024.
Modifications in the Economic Regime and special Public prosecutor of Canaries
New obligations of statement and register for operations of trade in the Canarian Special Zone, as well as you adjust in the base imponible for operations in the Islands.
Special fiscal regime for the Illes Balears
Among 2023 and 2028, they implement fiscal profits like the reservation for investments and a bonus of 10% for industrial activities, agricultural, graziers and pesqueras, that can augment until 25% with increases of staff.
Update of jurisdictions no cooperative
It publishes a new list of countries and territories considered no cooperative, with effects from August of 2023.
Eases in the domiciliation of payments
From April of 2023, allows domiciliar payments of the IS in accounts of entities no collaborators in the Zone KNOW, facilitating the process through entities collaborators.
Statement of inconstitucionalidad of some precepts
The Constitutional Court annuls several disposals of the Royal decree-law 3/2016, affecting limits to the compensation of negative bases and deductions for big companies.
These modifications are essential for the fiscal and countable planning of companies in 2023, adapting to the new normative and taking advantage of the available profits.
