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:
Link exchange is nothing else however it is just placing the
other person’s website link on your page at appropriate place and other person will also
do similar for you.
I quite like looking through an article that will make people think.
Also, thanks for allowing me to comment!
I think the admin of this website is actually working hard in support of his web page, as here every data is quality based information.
You are so cool! I don’t think I’ve truly read through anything like this before.
So nice to find someone with some genuine thoughts on this topic.
Seriously.. thanks for starting this up.
This site is one thing that is required on the web, someone with a bit of originality!
Woah! I’m really enjoying the template/theme of this website.
It’s simple, yet effective. A lot of times it’s difficult to get that «perfect balance» between usability and visual appeal.
I must say you have done a very good job with this. Also, the blog loads
very quick for me on Internet explorer. Superb Blog!
I read this paragraph fully about the resemblance of hottest and preceding technologies, it’s amazing article.
Aw, this was a really nice post. Spending some time and actual effort to generate a great article…
but what can I say… I put things off a whole lot
and don’t seem to get nearly anything done.
Remortgage equity release calculator australia.
Mortgage Calculator.
It’s remarkable to pay a visit this web site and reading the views of all mates about this piece
of writing, while I am also keen of getting experience.
Hello, I think your website might be having browser compatibility
issues. When I look at your website in Firefox, it looks fine but when opening in Internet Explorer,
it has some overlapping. I just wanted to give you a quick heads up!
Other then that, superb blog!
Greetings from Colorado! I’m bored at work so I decided to
browse your website on my iphone during lunch break.
I love the information you present here and can’t wait to take a look
when I get home. I’m shocked at how fast your blog loaded on my cell
phone .. I’m not even using WIFI, just 3G ..
Anyhow, awesome blog!
Good way of describing, and pleasant post to obtain facts concerning my presentation subject matter, which i am going to deliver in college.
I every time emailed this weblog post page to all my associates,
since if like to read it after that my contacts will too.
Some equity release calculator ireland launch
plans likewise include cash-back.
Inspiring quest there. What happened after? Good luck!
Some equity release plans additionally consist of cash-back.
Also visit my blog post :: Bookmarks
My relatives always say that I am killing my time here at
net, except I know I am getting know-how everyday by reading thes pleasant posts.
That is very interesting, You are an excessively professional blogger.
I’ve joined your rss feed and look ahead to in quest of extra of your fantastic post.
Additionally, I’ve shared your web site in my social networks
Some equity release calculator buy to let release plans additionally consist of cash-back.
Some equity release mortgage calculator ireland release plans also
include cash-back.
I don’t even know the way I stopped up here, however I thought this submit was great.
I do not realize who you are however certainly you’re going
to a famous blogger in case you are not already.
Cheers!
Someone essentially assist to make significantly articles I would state.
This is the very first time I frequented your web page and so far?
I amazed with the research you made to make this particular publish incredible.
Fantastic job!
Hi there! This post could not be written any better!
Reading through this post reminds me of my good old room mate!
He always kept chatting about this. I will forward this post to him.
Fairly certain he will have a good read. Many thanks for sharing!
I don’t even know how I ended up here, but I thought this post was
great. I do not know who you are but certainly you’re going to a famous blogger if you are
not already 😉 Cheers!
Remortgage Calculator. Mortgage Calculator.
my web-site: Bookmarks
I quite like reading through a post that will make people think.
Also, thank you for allowing for me to comment!
Great beat ! I wish to apprentice even as you amend your site, how can i subscribe for a weblog site?
The account aided me a appropriate deal. I have been tiny bit acquainted of this your broadcast provided shiny clear idea
Remortgage equity release calculator hsbc.
Home loan Calculator.
Hello there, I do think your blog could be having web browser compatibility problems.
When I take a look at your web site in Safari, it looks fine however, when opening in I.E., it’s got some overlapping issues.
I just wanted to give you a quick heads up!
Other than that, great site!
great issues altogether, you just won a new reader.
What might you recommend in regards to your submit
that you made a few days ago? Any certain?
What’s up, every time i used to check website posts here early in the
daylight, since i love to gain knowledge of more and more.
My coder is trying to persuade me to move to .net from PHP.
I have always disliked the idea because of the costs. But
he’s tryiong none the less. I’ve been using WordPress on several
websites for about a year and am nervous about switching to another platform.
I have heard great things about blogengine.net.
Is there a way I can transfer all my wordpress posts into
it? Any help would be greatly appreciated!
Very nice post. I just stumbled upon your blog and wanted
to mention that I have really loved browsing your weblog posts.
After all I’ll be subscribing to your feed and I hope you write again very soon!
This post is priceless. How can I find out more?
Howdy I am so glad I found your weblog, I really found you
by mistake, while I was looking on Askjeeve for something else, Nonetheless I am here now
and would just like to say many thanks for a fantastic post and a all round interesting blog (I also
love the theme/design), I don’t have time to look
over it all at the moment but I have saved it and also added your RSS feeds, so when I have time I will be back to read more,
Please do keep up the superb jo.
Excellent way of describing, and fastidious article
to take data on the topic of my presentation subject matter, which i
am going to deliver in college.
Touche. Solid arguments. Keep up the great work.
Normally I do not learn post on blogs, but I would
like to say that this write-up very forced
me to take a look at and do it! Your writing taste
has been surprised me. Thanks, very great article.
Hola! I’ve been reading your blog for a while
now and finally got the courage to go ahead and give you a
shout out from Kingwood Tx! Just wanted to say keep
up the great work!
I am no longer sure where you are getting
your info, but good topic. I needs to spend a while learning much more or figuring
out more. Thank you for fantastic information I was
searching for this info for my mission.
Some equity release calculator aviva launch strategies likewise include
cash-back.
Remortgage bank of ireland equity release calculator.
Mortgage Calculator.
Hello! Do you use Twitter? I’d like to follow you if that would be
okay. I’m absolutely enjoying your blog and look forward
to new posts.
Remortgage Calculator. Home loan equity release calculator ireland.
Your style is really unique compared to other folks I have read stuff from.
Thanks for posting when you’ve got the opportunity, Guess I will just book mark this blog.
excellent points altogether, you just received
a new reader. What could you recommend about your publish that you simply made some days in the past?
Any positive?
Hi there it’s me, I am also visiting this site on a regular basis, this website is genuinely fastidious and the viewers are
actually sharing nice thoughts.
Fine way of telling, and good article to get facts concerning my presentation subject,
which i am going to present in university.
Remortgage Calculator. Home loan equity release calculator buy to let.
It’s really very complex in this busy life to listen news
on Television, therefore I just use the web for that reason, and get the most up-to-date
information.