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:
Great looking website. Think you did a bunch of your very own coding.
link
I am really impressed with your writing skills as well as with the layout on your weblog.
Is this a paid theme or did you customize it yourself?
Anyway keep up the nice quality writing, it’s rare to see a great blog like this one these days.
Here is my web-site :: new release dvds
Thanks for any other informative site. Where else may just I get that type of information written in such a
perfect method? I have a undertaking that I’m just now operating
on, and I’ve been on the glance out for such info.
Also visit my webpage … 해외스포츠중계
Hey just wanted to give you a quick heads up. The text in your article seem to be running off the screen in Opera.
I’m not sure if this is a formatting issue or something
to do with browser compatibility but I thought
I’d post to let you know. The design and style look great though!
Hope you get the problem fixed soon. Cheers
Here is my web-site – new release dvds
Thanks for every other great post. Where else may anybody get that kind of info in such
an ideal approach of writing? I have a presentation subsequent
week, and I’m at the search for such info.
My web-site post492557891
An impressive share! I have just forwarded this onto a co-worker who had been conducting a little research on this.
And he in fact ordered me lunch due to the fact that I stumbled upon it
for him… lol. So allow me to reword this….
Thanks for the meal!! But yeah, thanks for spending time to talk about this matter here on your web page.
dry herb vaporizer white label
my web-site; pod vape devices OEM
самоходный ножничный подъемник
http://nozhnichnyye-podyemniki-dlya-sklada.ru/
I pay a visit everyday a few sites and sites to read articles, however this web site gives quality based content.
My blog: Marble polishing New York
Über 8000€, kaum mal ein Freispiel, nur am einzahlen und dann auf 5-10€
u. s. w. seitens 0€ bis max.
Here is my web blog; Nine Casino
It’s an remarkable paragraph inn favor of all the online viewers; they
will take advantage from it I am sure.
web site
https://mengotticouture.com/
Luxury Fashion Shopping
Wow, that’s what I was exploring for, what a material! present here
at this weblog, thanks admin of this web page.
A Myers-Briggs Test personality is a questionnaire based on an introspective self-report.
It will help you identify your personal preferences and
can be helpful in career planning.
Feel free to visit my blog post myers–briggs type indicator
You’ve come to the right place If you’re looking to purchase quality Windows and Doors st Albans made of Aluminium.
St Albans Aluminium Windows come in a variety of styles and colors.
They’re built to BS specifications.
Infinite Windows & Doors Ltd offers uPVC windows
across Glass Repairs St Albans Albans, and the
surrounding areas.
An intriguing discussion is worth comment. I do think
that you should write more about this topic, it may not be a taboo matter
but typically folks don’t talk about these topics.
To the next! All the best!!
Top10danhgia.com.vn website chuyên review, đánh giá, xếp hạng các công ty, shop, dịch vụ, sản phẩm…
ở TPHCM 1 cách khách quan và trung thực nhất.
Replacement windows Enfield double glazing is an excellent way to improve the security
and appearance of your home. Double glazing is an excellent method
of increasing your property’s value.
There are a variety of reasons why you should find locksmiths close to
me. These reasons could differ based on the type of service you require.
The cost and quality of the work may vary.
Here are three qualities to be looking for in a company:
Take a look at my site … nearest locksmith
Hi there just wanted to give you a quick heads up. The words in your article seem
to be running off the screen in Firefox. I’m not
sure if this is a formatting issue or something to do with browser compatibility but I figured I’d post
to let you know. The style and design look great though!
Hope you get the issue solved soon. Kudos
My blog … caste
I was suggested this website by my cousin. I’m not sure whether this post is written by him as
no one else know such detailed about my problem. You are incredible!
Thanks!
my page list
It is legal to play poker online However, make
sure you’re of legal age. The majority of poker websites require
players to be at least 18 years of age, or at least the legal drinking age in the jurisdiction you reside in.
Here is my blog post Experience (http://Changrunhg.Com/)
I’m not sure exactly why but this site is loading very slow for me.
Is anyone else having this problem or is it a
problem on my end? I’ll check back later on and see if the problem still exists.
Here is my blog post: where to buy dvds online
Asbestos Settlement-related lawsuits can have massive financial implications.
A number of cases in the past have led to multimillion-dollar settlements to plaintiffs.
You’ve arrived at the right spot if you’re in search of cbd flower Uk flower shops.
In this article, you’ll find out about several companies that offer top-quality flower varieties.
There are many benefits of double glazing window Repair in watford Watford.
Double glazing in Watford will enhance the appearance of your home and make it more secure.
Double glazing is an excellent alternative for windows that are leaking or drafty.
If you’re having problems with your Double Glazed Window Repair-glazed windows you need to know about the
various repair methods available.
You’ve come to the right place to go if you’re locked out of your house and
require a trusted and reliable locksmith in Portsmouth. EA Locksmiths Portsmouth offers a range of services and is capable of helping you in different
ways.
There’s no reason to be concerned if you are
unsure whether Cbd Flowers For Sale flower
can be purchased in the UK. Importing hemp flower, extract or oil is legal.
However there are legal issues to avoid. Find out if hemp flower is legal to import.
The legislation that legalized sports betting iin 2019 enables North
Carolina triobal casinos to offer off-track racing betting along with wagers on other sports.
Feel free to surf to my site: Website link
With havin so much content do you ever run into any problems of
plagorism or copyright infringement? My site has a lot of completely unique content
I’ve either authored myself or outsourced but it looks like a lot of it is popping it up all over the
web without my authorization. Do you know any solutions to help reduce content from being ripped off?
I’d definitely appreciate it.
Feel free to visit my blog post – latest dvd releases uk
I feel this is among the such a lot vital information for me.
And i’m satisfied studying your article. However should commentary on some
basic issues, The website taste is ideal, the articles is really great :
D. Good task, cheers
Here is my website – dvd box sets
Finding a private psychiatry Consultant psychiatrist uk
clinic isn’t easy. It is important to make sure that you are getting the best
care possible, and finding the right doctor to collaborate with is
the first step.
I really like looking through an article that will make people think.
Also, thank you for allowing for me to comment!
Here is my homepage :: wholesale dvds china
Link exchange is nothing else except it is simply placing the other person’s web site link on your
page at proper place and other person will also do same in support
of you.
Awesome post.
Also visit my site 스포츠방송
If you’ve experienced damaged windows in Door Repairs Bromley it’s time to have them
replaced. Replacing them is a simple process. It is simple
to replace older, less energy efficient double glazed units.
Gambling online is governed by various rules and regulations.
In the US, for example, you can’t base gambling
websites in the country where you live however, you can base it elsewhere.
You cannot bet on any kind of betting, including sports betting.
Visit my webpage – gaming
constantly i used to read smaller articles or reviews that as well clear their motive, and that is
also happening with this post which I am reading at
this time. https://regenerative-orthopedics-and-sports-medi.mn.co/posts/24918594
I’ve been exploring for a bit for any high-quality articles or blog posts in this kind of area .
Exploring in Yahoo I at last stumbled upon this site.
Studying this information So i’m satisfied to show
that I’ve a very good uncanny feeling I found out just what I needed.
I most definitely will make certain to don?t overlook this web site and give it a glance
on a continuing basis.
Online slots are a favorite pastime for millions
of players. This exciting and thrilling game can be a great way
for you to have fun and earn extra money. There are a
variety of games to play, and there are
even free games you can play.
Also visit my webpage; bets (partnerprogramm.Immowelt.de)
Thanks for the auspicious writeup. It in truth was a enjoyment account it.
Look complicated to far delivered agreeable from you!
However, how can we keep in touch?
New Yorkers are now able to place bets online on sports
events starting January 8th, 2022. Four major operators
have obtained licenses to operate mobile betting, which will permit them to provide their services in many ways.
My blog post; gambler
Online poker comes with many advantages. It is easy to
play, and there are no waiting lists or second-hand smoking.
You can also play the variety of games. Additionally, you can play your preferred
game from the convenience of your home.
Look into my website best
I’m really impressed with your writing skills and also with the layout on your weblog.
Is this a paid theme or did you customize it yourself?
Anyway keep up the excellent quality writing, it’s rare
to see a nice blog like this one today.
The most obvious benefit of UPVC windows is that they are maintenance-free and are incredibly energy efficient.
They have many advantages however, the best thing about them is their
vast choice of styles and colors.
my web site :: window repairs Watford
Chronic pain is a common condition that is affecting
millions of people across the country each year.
There are many reasons. Prescription painkillers can make it worse.
CBD Gummies offer a viable alternative to chronic pain treatment.
Here is my blog post – Cannabidiol Gummy Near me
If you’re thinking of upgrading your home’s appearance with new doors and windows, you might consider double glazing
in enfield repairs.
This type of glazing is extremely energy efficient and can help
you reduce your utility bills over time.
Due to sturdy ticket sales, the jackpot climbed
beyond earlier estimates to $632.6 million at the time oof the drawing with a cash alternative of
$450.two million.
Also visit myy website Browse around this site
find best licence to perform dogging in australia
licence in below
perform dogging