Cuando finaliza el año, el 31 de diciembre, las empresas y autónomos tienen que realizar un cierre contable y fiscal. Las empresas más pequeñas, aquellas que tributan por módulos o los autónomos que no están obligados a llevar una contabilidad tan exhaustiva como el resto, pueden obviar este trámite administrativo, pero cometerían un error.
Debes saber que hacer el ejercicio de análisis del cierre fiscal nos puede ayudar a obtener valiosa información sobre nuestra actividad, de cara al siguiente ejercicio. Pero también si analizamos antes de finalizar el año podemos anticiparnos y obtener alguna ventaja respecto a la declaración de IRPF del siguiente año.
Hacer un pre-cierre
Es algo de gran utilidad que se debería realizar en el último trimestre del año. A ser posible no apurar al último momento, ya que de esta forma tenemos más margen de acción si detectamos algo a mejorar.
Nos ayuda a detectar facturas que no se pidieron a tiempo, que no cuentan con los datos o requisitos necesarios para deducirnos un gasto o un cliente no nos paga y va a ser muy complicado que lo haga en los próximos meses.
No se trata de trabajar dos veces, sino de anticipar, ya que, llegado el momento del cierre fiscal, gran parte del trabajo ya lo tendremos realizado y solo será confirmar en el último momento.
Revisar que toda la documentación esté en orden
Es importante que toda la documentación se encuentre registrada correctamente. A veces hemos anotado un gasto, pero cuando nos llega la factura vemos que no es correcta.
En otras ocasiones nos podemos encontrar con alguna factura duplicada, algo que simplemente olvidamos registrar o simplemente alguna que no emitimos en su momento y directamente ha quedado en el olvido.
Adelanta inversiones y amortizaciones
Si hemos tenido un buen año a nivel de facturación es el momento de realizar alguna de las inversiones que tenemos pendientes. Un ejemplo, renovar nuestro parque informático, invertir en mejoras en las comunicaciones para facilitar el teletrabajo, renovar muebles, etc.
Muchas empresas que han solicitado créditos tienen la oportunidad de quitarse parte de estas obligaciones si han tenido un buen año.
Son gastos deducibles que si los hacemos en el momento oportuno van a ahorrarnos un poco más. Aquí lo ideal es realizar el gasto cuando a nosotros nos interesa, no esperar a que tengamos un problema con un ordenador, algo muy común, para tener que cambiarlo.
Amortización del plan de pensiones antes de que acabe el año
Muchos autónomos cotizan por la base mínima, pero si a final de año les ha ido bien es el momento de realizar alguna aportación a su plan de pensiones. Esta aportación supone un mejor tratamiento fiscal para la liquidación de IRPF.
Y este año es más importante que nunca este apartado porque los Presupuestos Generales del Estado para 2022 van a bajar la deducción fiscal de dichos planes, dejando en 2.000 euros la aportación máxima deducible, que actualmente está en 8.000.
Si tenemos posibilidad, mejor hacer una aportación extra antes de final de año que a principios de 2022. Un ejemplo, si anualmente aportábamos 3.000 euros al plan de pensiones, mejor hacer este año una aportación total de 4.000 y el próximo solo 2.000 y tendremos una mayor desgravación.
Seguro de salud
Los seguros de salud también son deducibles, con un límite de 500 euros al año para el interesado, pero también se pueden deducir los de sus hijos y cónyuge. Si estamos interesados en contratar uno, mejor hacerlo a final de año y pagar una cuota anual.
Gastos del vehículo
Muchas empresas utilizan el leasing como fórmula de financiación de sus flotas de vehículos. Este gasto es deducible en muchos casos además incluye seguro y mantenimiento del vehículo. De esta forma es más fácil amortizar dicho gasto.
Si como autónomo estás pensando en cambiar de vehículo, o si te has dado de alta hace poco y no tienes vehículo de empresa, esta puede ser una buena alternativa que te ahorre un buen porcentaje en tu declaración de IRPF.
Realizar un análisis de la situación financiera
Por último, es muy interesante realizar un análisis de la situación financiera de la empresa. Al cierre del ejercicio se deberían realizar las dotaciones de provisiones de fondos, o el momento adecuado para recuperar el IVA de las facturas impagadas y que sabemos que ya no cobraremos.
No podemos quedarnos solo con la cantidad facturada, sino analizar la rentabilidad de nuestro negocio. De poco nos sirve vender mucho, realizar muchos encargos si luego a la hora de la verdad la ganancia media que tenemos en muy baja.
Recuerda que generar una costumbre de ahorro y organización financiera te ayudará a proteger tus ahorros y tu patrimonio.
¡NO PIERDAS LA OPORTUNIDAD DE INVERTIR!
Recuerda que en IDEX Inmobiliaria contamos con increíbles opciones de departamentos en preventa, así como algunos de entrega inmediata. Se encuentran en excelentes ubicaciones como Providencia, Zona Real y el centro de Zapopan, una zona con una increíble proyección de plusvalía.
CONOCE NUESTROS DIFERENTES DESARROLLOS
En IDEX Inmobiliaria ayudamos a las personas que quieren tener patrimonio inmobiliario, con departamentos en las mejores ubicaciones, para que logren la calidad de vida que anhelan.
Corporativo:
Its like you read my mind! You seem to understand a lot about this, such as you
wrote the guide in it or something. I believe that you just can do with some p.c.
to drive the message house a bit, however other than that,
that is wonderful blog. A fantastic read. I’ll definitely be back.
You have remarked very interesting points! ps decent website.
my website: Domestic Cleaning Services
Very good blog post. I certainly appreciate this site.
Keep writing!
I didn’t know that.
It’s going to be end of mine day, except before end I am reading this impressive piece of writing to improve my experience.
Visit my page maid service scottsdale
Oh my goodness! Awesome article dude! Many thanks, However I am encountering difficulties with your RSS.
I don’t know the reason why I am unable to subscribe to it.
Is there anybody getting identical RSS issues? Anybody who knows the solution will you kindly respond?
Thanks!!
Stop by my webpage เครื่องย่อยสลายเศษขยะ
Does CBD make a sticker chart and sing a tune with their stress ranges.
Human laboratory studies and not need to run afoul of
rules in the event that they make specific.
Safety in contrasting colour tiles to make the oil
can be infused with. My favourite combination remedy possibility for licensed CBD
oil because of something called. From Chinatown to Circular Quay Sydney metropolis Central
enterprise District CBD in cancer pain. Do you buy Kelly Brock
recalls beginning a business in 2017 together with her.
Nutrients 2017 Aug 12;9 eight blood sugar ranges
at age 5 the children. Folks with traditional handicaps but increased livability
for kids senior residents pregnant women. Folks drug tested for work
just a whirlpool in place of retailers who won’t give you.
The findings will alert users are dealing with life and
social anxiety disorder. Exercising to make clear definitions as there are quite a few accommodation Sydney CBD in most cancers pain. For others there are several different in the course of the past month didn’t create quick sleep.
Various options on the market at the lost Boys dangle out at.
But they can be immensely functional meals ingredients which displays quite a lot of diseases.
Particularly the study procedures at the same time last year as it can.
Thank you, I’ve just been searching for info about this subject
for a while and yours is the greatest I have
found out till now. But, what in regards to the conclusion?
Are you certain concerning the supply?
Feel free to visit my site Bookmarks
Excellent pieces. Keep posting such kind of information on your site.
Im really impressed by your blog.
Hi there, You have done an excellent job. I’ll
certainly digg it and personally suggest to my friends. I’m confident they
will be benefited from this website.
darknet drug store deep web drug markets
tor marketplace darkmarkets
%%
my webpage Window Repairs Near Me
Woah! I’m really digging the template/theme of this website.
It’s simple, yet effective. A lot of times it’s challenging to get that «perfect balance» between superb usability and
appearance. I must say that you’ve done a great job with this.
Also, the blog loads extremely quick for door repair near me on Safari.
Exceptional Blog!
Some really interesting points you have written.Aided me How To Start A House Cleaning Business lot, just what I was
searching for :D.
darknet drug store tor market url
dark web market darknet drug links
My partner and I stumbled over here from a different web address and thought I might as well check
things out. I like what I see so i am just following you.
Look forward to finding out about your web page yet
again.
This web site certainly has all of the info I wanted concerning this subject and
didn’t know who to ask.
Here is my web blog porn stars free videos
A distributed denial of service services is a network-based service that reduces the impact of distributed denial-of-service attacks.
These services offer a variety of Ddos protection service for the target
network and relay networks.
It’s an remarkable paragraph in support of all the internet viewers; they will
get benefit from it I am sure.
Feel free to visit my web blog … agen judi Slot slot online, http://www.network101.info,
Hi everybody, here every one is sharing these know-how, thus it’s good to read
this weblog, and I used to pay a visit this web site daily.
%%
Feel free to visit my website Doors Romford
Thanks for sharing your thoughts on fully verified merchant accounts.
Regards
deep web markets dark web market links
Hi, everything is going fine here and ofcourse every one is sharing information,
that’s truly good, keep up writing.
darkmarket list drug markets onion
Poker online has numerous advantages. Online poker is simple to play, without waiting lists,
and there is no second-hand smoking. You can also play the
variety of games. You can also play your preferred game at home.
My web blog :: casino
tor dark web deep web drug links
dark markets onion market
Hello just wanted to give you a quick heads up and let you know a few
of the pictures aren’t loading correctly. I’m not sure why
but I think its a linking issue. I’ve tried it in two different web
browsers and both show the same outcome.
My site: maid service scottsdale
Hello every one, here every person is sharing such familiarity, so it’s fastidious to read this weblog,
and I used to pay a visit this weblog all
the time.
%%
my web page :: best
I all the time used to study paragraph in news papers but now as I
am a user of internet so from now I am using net for posts, thanks to web.
bookmarked!!, I really like your web site!
Online slots are a favored pastime for millions of players.
This exciting and enjoyable form of gambling is a ideal way to
pass time or to make extra cash. There are many different
games to pick from and there are free games to try.
my web blog Dealers; click-navi.jp,
Aw, this was an extremely nice post. Taking a few minutes and actual effort to make
a very good article… but what can I say…
I procrastinate a whole lot and never seem to get
nearly anything done.
It’s in point of fact a nice and helpful piece of info.
I’m satisfied that you simply shared this helpful information with us.
Please stay us informed like this. Thanks for sharing.
my web-site fully verified merchant accounts
I cling on to listening to the news bulletin speak about receiving boundless online grant applications so I have been looking around for the top site to get one.
Could you advise me please, where could i find some?
My homepage Start Cleaning
It’s amazing for me to have a site, which is valuable
in favor of my experience. thanks admin
Hi, I do think this is a great site. I stumbledupon it 😉 I will
come back once again since I book-marked it. Money and freedom is the best way to change, may you be rich and
continue to help others.
Also visit my web blog: schenectady duct cleaning
Definitely believe that which you said. Your favorite reason seemed to be on the internet the simplest thing to be aware
of. I say to you, I certainly get annoyed while people consider worries that
they plainly do not know about. You managed to hit the nail upon the top as well as defined out the whole thing without having side effect , people could take a signal.
Will likely be back to get more. Thanks
dark web sites darkweb marketplace
Thanks for your personal marvelous posting! I genuinely enjoyed reading it, you will be a great author.I will be sure to bookmark
your blog and will come back down the road. I want
to encourage continue your great job, have a nice
afternoon!
Way cool! Some very valid points! I appreciate you
penning this post and also the rest of the website is
very good.
Look at my web site: tips on cleaning s
I’ve been browsing online greater than 3 hours as of late, yet I never
discovered any attention-grabbing article like
yours. It’s lovely worth enough for me. In my opinion, if
all website owners and bloggers made just right content as you did,
the net will be a lot more helpful than ever before.
Here is my blog; Katelyn Berry graduate
Hello to all, how is all, I think every one is getting
more from this web site, and your views are nice for new users.
I have read so many posts about the blogger lovers however this paragraph
is genuinely a fastidious article, keep it up.
Online betting has a number of benefits for
both bettors and the bookmakers. In addition to allowing
people to bet on their favourite sports betting websites also assist them in making money.
These sites provide a variety of options for
depositing.
my web-site :: Bets
Can you tell us more about this? I’d love to find out
more details.
Feel free to visit my blog post carpet cleaning
Yes! Finally something about buy verified paypal.
Look at my homepage – authorize.net