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:
Very good information. Lucky me I discovered your blog by chance (stumbleupon).
I’ve saved as a favorite for later!
Hi there everyone, it’s my first pay a quick visit at this site,
and paragraph is really fruitful in support of me, keep up posting these articles.
Hi to all, how is all, I think every one is getting more from this web
page, and your views are pleasant in support of new
people.
Thanks for every other fantastic article. The place else
may just anyone get that kind of info in such a perfect means of writing?
I’ve a presentation next week, and I am at the search for such info.
I used to be suggested this blog by my cousin. I am no longer positive whether this post is
written by him as nobody else recognize such specific about my difficulty.
You are wonderful! Thank you!
I think this is one of the most vital info for me. And i’m glad reading
your article. But wanna remark on some general things, The web site style is wonderful, the articles is really excellent : D.
Good job, cheers
Do you have any video of that? I’d like to find out
more details.
This is very interesting, You’re a very skilled
blogger. I’ve joined your rss feed and look forward to seeking more of your fantastic post.
Also, I have shared your site in my social networks!
I for all time emailed this web site post page to all my friends, for the reason that if like
to read it then my contacts will too.
You really make it appear so easy along with your presentation however I find this matter to be actually one
thing which I feel I would never understand. It sort of feels too complex and extremely extensive for me.
I am having a look forward for your subsequent put up, I’ll try to get the grasp of it!
Keep this going please, great job!
Article writing is also a excitement, if you know afterward you can write if not it is difficult to
write.
Hey there just wanted to give you a quick heads up.
The words in your article seem to be running off the screen in Chrome.
I’m not sure if this is a format issue or something to do with web browser compatibility
but I thought I’d post to let you know. The design look great
though! Hope you get the problem fixed soon. Kudos
Neat blog! Is your theme custom made or did you download it
from somewhere? A design like yours with a few simple tweeks would really make my blog jump out.
Please let me know where you got your design. Appreciate it
I know this if off topic but I’m looking into starting my own weblog and
was wondering what all is needed to get setup? I’m assuming having a
blog like yours would cost a pretty penny? I’m not very internet smart so
I’m not 100% certain. Any suggestions or advice would be greatly appreciated.
Cheers
Excellent post. I was checking continuously this blog and I’m impressed!
Very useful info particularly the last part 🙂 I care for such information a lot.
I was seeking this certain info for a long time. Thank you and best of
luck.
Definitely believe that that you stated. Your favorite justification appeared
to be at the net the easiest thing to bear in mind of.
I say to you, I definitely get annoyed at the
same time as other folks think about issues that they just do not understand about.
You controlled to hit the nail upon the highest and
defined out the entire thing with no need side-effects , people
could take a signal. Will probably be back to get more.
Thank you
Pretty section of content. I just stumbled upon your
web site and in accession capital to assert that I get in fact enjoyed account your blog posts.
Any way I will be subscribing to your feeds and even I achievement you access consistently quickly.
Wow, awesome blog layout! How long have you been blogging for?
you make blogging look easy. The overall look of your web site
is fantastic, let alone the content!
Hi everyone, it’s my first pay a visit at this web page, and piece of writing is genuinely fruitful in support
of me, keep up posting these types of articles.
Hi I am so excited I found your webpage, I really found you by error,
while I was looking on Yahoo for something else, Regardless I am here now and would just like to say thanks a lot for a remarkable post
and a all round exciting blog (I also love the theme/design), I don’t have time to read through it all at the minute but
I have saved it and also included your RSS feeds, so when I have time I will be back to read a lot more, Please
do keep up the excellent work.
Having read this I believed it was very informative. I appreciate you taking the time and energy to put this short article together.
I once again find myself personally spending a significant amount
of time both reading and leaving comments.
But so what, it was still worth it!
You made some really good points there. I checked on the
internet for additional information about the issue and found most individuals will go along with your views on this web site.
continuously i used to read smaller articles or reviews which also clear their motive, and that is also happening with this article which I am reading here.
Heya i’m for the primary time here. I found this board and I find It really helpful & it helped me out much.
I hope to give one thing again and aid others like you aided me.
First of all I want to say excellent blog! I had a quick question which I’d like to ask if you don’t mind.
I was interested to know how you center yourself and clear your head prior
to writing. I’ve had trouble clearing my thoughts in getting my ideas out.
I truly do enjoy writing but it just seems like the first 10 to 15 minutes are wasted
just trying to figure out how to begin. Any suggestions or hints?
Thank you!
Howdy! Quick question that’s totally off topic. Do you know how to make your site mobile friendly?
My site looks weird when viewing from my iphone4. I’m trying to find a theme or plugin that might be able to fix
this issue. If you have any suggestions, please share.
With thanks!
Great post.
I know this site presents quality based posts and additional information,
is there any other website which presents these kinds of data in quality?
Thanks in support of sharing such a nice opinion, article is pleasant, thats
why i have read it entirely
Hi there, this weekend is pleasant for me, because this moment i am reading
this fantastic informative article here at my residence.
In fact when someone doesn’t be aware of after that its up to other
visitors that they will help, so here it happens.
I love your blog.. very nice colors & theme. Did you design this website yourself or did you hire someone to do it for
you? Plz answer back as I’m looking to construct my own blog and would like to find out where u got this from.
many thanks
The other day, while I was at work, my cousin stole my apple ipad and tested
to see if it can survive a forty foot drop, just so she
can be a youtube sensation. My apple ipad is now broken and she has 83 views.
I know this is totally off topic but I had to share it with
someone!
Have you ever thought about adding a little bit more than just your articles?
I mean, what you say is fundamental and all. But just imagine if you added some great photos or video clips to give your posts
more, «pop»! Your content is excellent but
with images and videos, this site could definitely be one of the best in its niche.
Fantastic blog!
After looking at a number of the articles on your blog,
I truly appreciate your way of blogging. I book marked it to my bookmark site list and will be checking back soon. Take a look at my website
too and tell me how you feel.
I loved as much as you’ll receive carried out right here.
The sketch is attractive, your authored material stylish. nonetheless,
you command get bought an impatience over that you wish be delivering the following.
unwell unquestionably come more formerly again since exactly the same nearly very often inside case you shield this hike.
Hello there! I know this is kind of off topic but
I was wondering if you knew where I could get a captcha plugin for my comment form?
I’m using the same blog platform as yours and I’m having problems finding one?
Thanks a lot!
Heya i am for the first time here. I came across this board and I find It really useful & it helped me out a lot.
I hope to give something back and help others like you aided me.
Hi, i think that i saw you visited my website thus i came
to “return the favorâ€.I’m trying to find
things to enhance my web site!I suppose its ok to use some
of your ideas!!
That is a really good tip particularly to those new to the
blogosphere. Short but very precise info… Appreciate your sharing this one.
A must read article!
Howdy this is kinda of off topic but I was wondering if blogs use
WYSIWYG editors or if you have to manually code with
HTML. I’m starting a blog soon but have no coding know-how so I wanted to get advice from
someone with experience. Any help would be greatly appreciated!
Incredible quest there. What happened after? Thanks!
Greetings! I know this is kinda off topic but I was wondering
which blog platform are you using for this site? I’m getting fed up of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform.
I would be great if you could point me in the direction of a good platform.
Howdy, I do believe your website could be having internet browser compatibility
problems. When I take a look at your site in Safari, it looks fine however, if
opening in I.E., it’s got some overlapping issues. I simply wanted to give
you a quick heads up! Aside from that, wonderful blog!
Fantastic beat ! I wish to apprentice while you amend your web site, how can i subscribe
for a blog website? The account helped me a acceptable
deal. I had been a little bit acquainted of this your broadcast
offered bright clear idea
If you are going for most excellent contents like myself, just go to see this web page everyday
for the reason that it gives feature contents, thanks
Hi, I do think this is an excellent site. I stumbledupon it
😉 I will revisit once again since i have bookmarked it.
Money and freedom is the greatest way to change, may you be rich and continue to help other people.
Does your site have a contact page? I’m having problems locating it but, I’d like to shoot you an e-mail.
I’ve got some creative ideas for your blog you might be interested in hearing.
Either way, great website and I look forward to seeing it improve over time.
Thank you for another magnificent post. Where else could anyone get that type of
info in such an ideal manner of writing? I’ve a presentation subsequent
week, and I am on the search for such information.