{"id":5162,"date":"2025-05-22T09:48:11","date_gmt":"2025-05-22T09:48:11","guid":{"rendered":"https:\/\/gemap.es\/?p=5162"},"modified":"2025-05-22T09:48:12","modified_gmt":"2025-05-22T09:48:12","slug":"que-passa-amb-liva-les-retencions-i-limpost-sobre-societats-despres-duna-fusio-per-absorcio-duna-empresa","status":"publish","type":"post","link":"https:\/\/gemap.es\/ca\/que-passa-amb-liva-les-retencions-i-limpost-sobre-societats-despres-duna-fusio-per-absorcio-duna-empresa\/","title":{"rendered":"Qu\u00e8 passa amb l&#8217;IVA, les retencions i l&#8217;impost sobre societats despr\u00e9s d&#8217;una fusi\u00f3 per absorci\u00f3 d&#8217;una empresa?"},"content":{"rendered":"\n<p><strong>Una fusi\u00f3 entre empreses no esborra de cop les obligacions fiscals de l&#8217;absorbida.<\/strong><\/p>\n\n\n\n<p>Encara que desaparegui del Registre Mercantil, Hisenda continua esperant certes declaracions. Fins quan? Qui les presenta?<\/p>\n\n\n\n<p>En aquests temps on les fusions i reorganitzacions estan a l&#8217;ordre del dia, \u00e9s f\u00e0cil perdre de vista alguns serrells administratius que, si no es lliguen b\u00e9, poden acabar donant problemes.<\/p>\n\n\n\n<p>Un d&#8217;ells \u2013i gens menor\u2013 \u00e9s saber qu\u00e8 passa amb les obligacions fiscals d&#8217;una empresa que ha estat absorbida per una altra.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Atenci\u00f3<\/strong>. Quan una societat desapareix jur\u00eddicament perqu\u00e8 ha estat absorbida, aix\u00f2 no significa que Hisenda doni autom\u00e0ticament carpetada a la seva hist\u00f2ria fiscal. Al contrari. Els impostos no entenen desaparicions mercantils.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Autoliquidacions peri\u00f2diques: fins al darrer dia amb efectes<\/h2>\n\n\n\n<p><br>L&#8217;empresa absorbida ha de continuar presentant les seves autoliquidacions peri\u00f2diques (IVA, retencions, pagaments fraccionats\u2026) fins al trimestre o mes en qu\u00e8 s&#8217;inscrigui la fusi\u00f3 al Registre Mercantil.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Atenci\u00f3. <\/strong>No es tracta de la data de l&#8217;acord de fusi\u00f3, ni de quan es va signar l&#8217;escriptura, sin\u00f3 de quan es presenta i s&#8217;inscriu efectivament al Registre.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>Exemple.<\/em><\/strong> Si la inscripci\u00f3 es fa efectiva el 31 de juliol del 2025, toca presentar les declaracions del tercer trimestre: IVA, retencions i fins i tot pagaments fraccionats de l&#8217;IS si correspon. Tot aix\u00f2 fins a la data habitual (20 d&#8217;octubre, en aquest cas).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">I les declaracions informatives?<br><\/h2>\n\n\n\n<p>Encara que l&#8217;empresa absorbida ja no figuri com a tal a l&#8217;hora de declarar, les <strong>declaracions informatives anuals <\/strong>(model 390 d&#8217;IVA, 190 de retencions, 347 d&#8217;operacions amb tercers, etc.) han de presentar-se igualment, reflectint \u00fanicament la part de l&#8217;exercici en qu\u00e8 la societat va existir. Si va estar operativa fins al 31 de juliol, es declara fins a aquesta data. Ni un dia m\u00e9s.<\/p>\n\n\n\n<p>Qui les presenta? La societat absorbent, com a successora universal, pren el relleu. Podeu fer-ho directament oa trav\u00e9s d&#8217;un apoderat amb acc\u00e9s a la presentaci\u00f3 telem\u00e0tica.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Impost sobre societats: s\u00ed, per\u00f2 sense tributar<br><\/h2>\n\n\n\n<p>Un altre punt clau \u00e9s l&#8217;impost sobre societats. Encara que l&#8217;empresa absorbida ja no hi sigui, cal presentar la seva declaraci\u00f3. Ara b\u00e9, si la fusi\u00f3 ha tingut efecte comptable des de l&#8217;1 de gener de l&#8217;any, no hi haur\u00e0 resultats per tributar, ja que les operacions de l&#8217;exercici es consoliden a la matriu.<\/p>\n\n\n\n<p>La data l\u00edmit per presentar aquest IS final ser\u00e0 als sis mesos i 25 dies des de la data dinscripci\u00f3 de la fusi\u00f3. Tornant a l&#8217;exemple anterior: si s&#8217;inscriu el 31 de juliol del 2025, el termini per presentar aquesta \u00faltima declaraci\u00f3 anir\u00e0 de l&#8217;1 al 25 de febrer del 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Atenci\u00f3 al canvi de periodicitat<br><\/h2>\n\n\n\n<p>Un detall que moltes empreses passen per alt: si la suma del volum d?operacions de l?any anterior entre la matriu i l?absorbida supera els 6 milions d?euros, la seva empresa passa a ser considerada \u00abgran empresa\u00bb a efectes tributaris.<\/p>\n\n\n\n<p>Aix\u00f2 implica que, des del trimestre seg\u00fcent al de la fusi\u00f3, haur\u00e0 de declarar mensualment i no cada trimestre. S\u00ed, fins i tot encara que la matriu per si sola no arrib\u00e9s a aquest volum de facturaci\u00f3.<\/p>\n\n\n\n<p><em>En definitiva, encara que la societat absorbida desaparegui del mapa jur\u00eddic, el seu rastre fiscal continua, almenys durant un temps. I \u00e9s la matriu qui ha de respondre per ella: presentar els seus models, assumir les seves obligacions i evitar que una notificaci\u00f3 sorpresa faci malb\u00e9 la reorganitzaci\u00f3.<\/em><\/p>\n\n\n\n<p>Com sempre, si necessiteu que revisem les dates clau, els models aplicables o preparar algun escrit per a l&#8217;AEAT, no dubteu a consultar-nos.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Una fusi\u00f3 entre empreses no esborra de cop les obligacions fiscals de l&#8217;absorbida. Encara que desaparegui del Registre Mercantil, Hisenda continua esperant certes declaracions. Fins quan? Qui les presenta? En aquests temps on les fusions i reorganitzacions estan a l&#8217;ordre del dia, \u00e9s f\u00e0cil perdre de vista alguns serrells administratius que, si no es lliguen [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5159,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[65,38],"tags":[],"class_list":["post-5162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualitat","category-empresas-ca"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Qu\u00e8 passa amb l&#039;IVA, les retencions i l&#039;impost sobre societats despr\u00e9s d&#039;una fusi\u00f3 per absorci\u00f3 d&#039;una empresa? - Gemap<\/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:\/\/gemap.es\/ca\/que-passa-amb-liva-les-retencions-i-limpost-sobre-societats-despres-duna-fusio-per-absorcio-duna-empresa\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu\u00e8 passa amb l&#039;IVA, les retencions i l&#039;impost sobre societats despr\u00e9s d&#039;una fusi\u00f3 per absorci\u00f3 d&#039;una empresa? - Gemap\" \/>\n<meta property=\"og:description\" content=\"Una fusi\u00f3 entre empreses no esborra de cop les obligacions fiscals de l&#8217;absorbida. 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Encara que desaparegui del Registre Mercantil, Hisenda continua esperant certes declaracions. Fins quan? Qui les presenta? 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