{"id":59919,"date":"2021-06-30T10:15:04","date_gmt":"2021-06-30T10:15:04","guid":{"rendered":"https:\/\/pre.lladogrup.com\/?p=59919"},"modified":"2021-09-10T12:54:53","modified_gmt":"2021-09-10T12:54:53","slug":"regularizar-saldos-contables","status":"publish","type":"post","link":"https:\/\/lladogrup.com\/es\/regularizar-saldos-contables\/","title":{"rendered":"Regularizar saldos contables"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_single_image image=\u00bb59926&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column]<div id=\"ultimate-heading-528369e160f6ba2ee\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-528369e160f6ba2ee uvc-6199 \" data-hspacer=\"no_spacer\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-heading-spacer no_spacer\" style=\"top\"><\/div><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-528369e160f6ba2ee h1'  data-responsive-json-new='{\"font-size\":\"desktop:26px;\",\"line-height\":\"\"}' ><h1 style=\"--font-weight:theme;margin-bottom:20px;\">Regularizar saldos contables<\/h1><\/div><\/div>[vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Si en su contabilidad arrastra desde hace a\u00f1os saldos de proveedores y acreedores pendientes de pago y que no procede el mismo por causas diversas puede regularizarlos, pero observe las particularidades, ya que podr\u00edan tributar en la empresa.<\/strong><\/p>\n<p style=\"text-align: justify;\">Si ahora da de baja dichos saldos:<\/p>\n<ul style=\"text-align: justify;\">\n<li>El hecho de haber pagado menos o no tener que pagarlo, supone un ingreso que deber\u00e1 contabilizar al dar de baja el saldo pendiente de acreedores.<\/li>\n<li>Pero atenci\u00f3n, porque en la contabilidad deber\u00e1 abonarlo directamente contra la cuenta de reservas (cuenta 113).<\/li>\n<li>Paralelamente, como el resultado de la empresa no se ver\u00e1 afectado, deber\u00e1 computar un ajuste positivo en la base imponible de su Impuesto de Sociedades, suponiendo una tributaci\u00f3n en el Impuesto de Sociedades.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Conviene tener en cuenta el plazo de <strong>prescripci\u00f3n fiscal<\/strong> de cuatro a\u00f1os desde que consta en la contabilidad ya que, si los saldos corresponden a un ejercicio prescrito fiscalmente, <strong>no habr\u00eda tributaci\u00f3n en el Impuesto de Sociedades<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Tambi\u00e9n ser\u00eda el caso de haber contabilizado gastos irreales, como es el caso de;<\/p>\n<ul style=\"text-align: justify;\">\n<li>saldos acreedores procedentes de haber contabilizado gastos que nunca existieron;<\/li>\n<li>pagos en \u201cB\u201d existiendo una deuda ficticia al haber pagado un servicio real;<\/li>\n<li>o ventas no declaradas, como es el caso de entrada de dinero contra una cuenta de acreedores, o la cuenta de socios.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Siempre es conveniente tener pruebas de que corresponden a ejercicios prescritos, para que no haya <strong>incidencia fiscal<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Desde <a href=\"http:\/\/www.lladogrup.com\/es\" target=\"_blank\" rel=\"noopener noreferrer\">Llad\u00f3 Grupo Consultor<\/a> le ofrecemos un equipo de profesionales especializados para asesorarlo en cualquier duda sobre la <strong>regularizaci\u00f3n de saldos contables<\/strong>.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"text-centered\"><a href=\"https:\/\/www.lladogrup.com\/es\/contacto\/\" class=\"btn-shortcode dt-btn-l dt-btn default-btn-color default-btn-hover-color default-btn-bg-color default-btn-bg-hover-color anchor-link\" target=\"_blank\" id=\"dt-btn-1\" rel=\"noopener\"><span>\u00bfTIENES ALGUNA DUDA? Cont\u00e1ctanos<\/span><\/a><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<a href=\"https:\/\/www.lladogrup.com\/es\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Llad\u00f3 Grup Consultor<\/strong><\/a><\/p>\n<p><strong>Josep Cid Dacosta<\/strong><\/p>\n<p><strong>Socio<\/strong><strong>-Economista\u00a0\u00a0 <\/strong><\/p>\n<p><strong>\u00c1rea Fiscal<\/strong>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_single_image image=\u00bb59926&#8243; img_size=\u00bbfull\u00bb alignment=\u00bbcenter\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text] Si en su contabilidad arrastra desde hace a\u00f1os saldos de proveedores y acreedores pendientes de pago y que no procede el mismo por causas diversas puede regularizarlos, pero observe las particularidades, ya que podr\u00edan tributar en la empresa. Si ahora da de baja dichos saldos: El hecho de&hellip;<\/p>\n","protected":false},"author":2,"featured_media":59924,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[614,613,622,615,617],"tags":[],"class_list":["post-59919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autonomos","category-clientes","category-fiscal-es","category-gran-empresa-es","category-pymes","category-614","category-613","category-622","category-615","category-617","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Regularizar saldos contables -Llad\u00f3 Grup Consultor-<\/title>\n<meta name=\"description\" content=\"Si en su contabilidad arrastra desde hace a\u00f1os saldos de proveedores y acreedores pendientes de pago y que ...\" \/>\n<meta name=\"robots\" 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