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:
My spouse and I stumbled over here coming from a different website and thought I
may as well check things out. I like what I see so i am just
following you. Look forward to looking into your
web page yet again.
My web site; Write My essay
This is really interesting, You’re a very skilled blogger.
I have joined your rss feed and look forward to seeking more of your excellent post.
Also, I have shared your website in my social networks!
Good article. I certainly appreciate this website.
Continue the good work!
Nice post. I learn something new and challenging
on blogs I stumbleupon every day. It’s always exciting to read articles from other writers and use something from their web
sites.
This paragraph provides clear idea in favor of the new viewers of blogging, that really how to
do running a blog.
my homepage – wholesale new release dvds
I’m truly enjoying the design and layout of your site.
It’s a very easy on the eyes which makes it much more pleasant for me to come here and
visit more often. Did you hire out a designer to create
your theme? Outstanding work!
My spouse and I stumbled over here by a different website and
thought I might as well check things out. I like what I
see so now i’m following you. Look forward to checking out your web page for a second time.
I think the admin of this web page is in fact working hard
for his web page, since here every stuff is quality based material.
https://stromectoltrust.com/# stromectol 3 mg tablets price
It’s a shame you don’t have a donate button! I’d most certainly donate to
this outstanding blog! I guess for now i’ll settle for book-marking and adding
your RSS feed to my Google account. I look forward to fresh updates and will
share this blog with my Facebook group. Chat soon!
There are many things to think about when replacing your windows.
What are the advantages of each material? How much will it cost?
How do you select the right one for your home?
Here are some tips.
my blog; glass Window replacement
There are many benefits for double glazing in Watford.
Double glazing in Watford can enhance the appearance of your home and increase its security.
If you have old windows that are draughty and leaky, you can benefit from Double Glazing Repairs Watford glazing.
Finding a private ADHD diagnosis in Scotland is not difficult.
You just need to know where to find one in your neighborhood.
Here are the top things to consider when searching for a private adhd assessment Scotland
physician.
Bermain slot demo gratis online Agen pragmatic play
no deposit terpercaya di Indonesia adalah kewajiban bagi para pemain judi slot in Indonesia.
Bermain slot demo gratis agen pragmatic play no deposit ini memberikan keuntungan menarik.
Hello there I am so happy I found your web site, I really
found you by error, while I was browsing on Yahoo for something else,
Nonetheless I am here now and would just like to say cheers for a incredible post and a all round interesting blog (I also love the theme/design),
I don’t have time to go through it all at the minute but I
have bookmarked it and also added your RSS feeds, so when I
have time I will be back to read more, Please do keep up the great
job.
Many famous women are admirers of their own work. These women are on YouTube
and Instagram as well as TikTok. Some of them have 10 million or more followers.
Review my website; Top onlyfans pages
What i do not realize is in reality how you
are no longer actually much more well-preferred than you may be now.
You’re so intelligent. You realize therefore significantly in terms of this topic, produced me individually
consider it from a lot of numerous angles. Its like men and women aren’t fascinated
until it’s something to accomplish with Woman gaga! Your personal stuffs excellent.
At all times handle it up!
My website – Fastweb Scholarships
Online gambling is no exception to the rule. The internet is a
great source of information. Online game operators are offering more bonuses and file spins, as players are discovering
the fun and excitement of online Situs Slot games.
Although some people don’t know what sexdolls are, they are a popular website
for part-time adult sites and a popular pastime for some.
There are two kinds of dolls – male and female and they each have their own duties.
Look at my web site :: sexdoll sales (Janelle)
whoah this blog is wonderful i really like reading your posts.
Keep up the good work! You know, many persons are searching round for this info, you can aid them greatly.
The best pitch deck consultant is an investor. You can gain a lot by listening to their comments
and improving your pitch deck. Your investor is your most
effective Pitch Deck Team-deck advisor.
However, not all of their comments can be helpful.
Hi there, I found your blog by means of Google whilst looking for a comparable topic, your web site got here
up, it appears great. I have bookmarked it in my google bookmarks.
Feel free to visit my blog post: facebook sex
For those who are unsure about what repairs
to sash windows involve, here’s a few details. Learn about the most common issues and how to secure draught-proofing sash Window repairs windows, and what to expect from the replacement.
In 1990s, Pragmatic masuk Indonesia, berlaku memasuki klasik game slot judi online, dan dilihat satu kembali dengan Para bandar.
By the year 2000, there were many online casino games, and a few of them were classified as menarik.
Hi to every one, it’s genuinely a fastidious for me to go to see this web site,
it consists of important Information.
Feel free to visit my web page: fake blood
If you desire to improve your experience only keep visiting this website and be
updated with the newest gossip posted here.
full Spectrum cbd for sale Spectrum CBD oil products are marketed as a great
choice for CBD users. You can pick from a wide range of strengths, ranging in strength from 500mg to 6000 mg.
They are produced using naturally extracted terpenes that are extremely efficient.
Hello Dear, are you actually visiting this site daily, if so after that you will without doubt get pleasant experience.
My blog post … zombie makeup
Gambling online is no exception to the rule. The internet is a valuable source
of information.
Stop by my homepage :: judi Slot gacor
A crypto payment gateway no kyc transaction payment gateway is a good option for small-scale businesses that are not KYC members.
These companies specialize in integrating cryptocurrency payment with their products or
services.
Local window front Door fitters near me can perform renovations for windows
of any style, including the historic ones. These professionals take care
of every aspect of the window remodeling process including planning, measuring, and installing.
The Association for Cannabinoid Industry will offer a live,
online session on Tuesday, September 28, for those looking to expand their business into the UK
market.
Here is my web blog – Cbd Bedfordshire
Hey this is kinda of off topic but I was wanting to know if blogs use WYSIWYG editors or if you have to manually code with
HTML. I’m starting a blog soon but have no coding experience so I wanted to get guidance from someone with experience.
Any help would be greatly appreciated!
my web blog; iogsport alternatif
You can|could definitely|certainly see your enthusiasm|expertise|skills in the|within the paintings|work you
write. The arena|The world|The sector hopes for more|even more
passionate writers like you|such as you who aren’t|are not afraid to mention|to say how they
believe. Always|All the time|At all times go after|follow your heart.|You are a very smart|intelligent|capable|bright|clever person|individual!|Hey|Hey there|Hi|Hello, I think your blog|website|site might be having browser compatibility issues.
When I look at your blog|blog site|website
in Firefox|Safari|Ie|Chrome|Opera, 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, great|awesome|amazing|very good|superb|terrific|wonderful|fantastic|excellent blog!|Appreciating|Admiring the
hard work|dedication|time and energy|persistence|commitment|time and effort
you put into your site|website|blog and in depth|detailed information you
present|provide|offer. It’s awesome|great|good|nice to come across a blog every once
in a while that isn’t the same out of date|unwanted|outdated|old
rehashed material|information. Wonderful|Fantastic|Excellent|Great read!
I’ve saved|bookmarked your site and I’m including|adding your RSS feeds to my Google
account.|Thanks for one’s|for ones|for your|for your personal|for
a|for the|on your marvelous posting! I actually|seriously|quite|definitely|really|genuinely|truly|certainly enjoyed reading it, you could
be|you are|you can be|you might be|you’re|you will be|you may be|you
happen to be a great author.I will make sure to|ensure that I|be sure to|always|make certain to|be
sure to|remember to bookmark your blog and will|and definitely will|and will eventually|and will often|and may come back from now
on|down the road|in the future|very soon|someday|later in life|at some point|in the foreseeable
future|sometime soon|later on. I want to encourage |you to ultimately|that
you|yourself to|you to definitely|you to|one to|you continue your great job|posts|writing|work, have a nice day|morning|weekend|holiday weekend|afternoon|evening!|Hi|What’s up|Hi there|Hello to every body, it’s my first visit|go
to see|pay a visit|pay a quick visit of this blog|weblog|webpage|website|web site; this blog|weblog|webpage|website|web site contains|consists of|includes|carries awesome|remarkable|amazing and really|actually|in fact|truly|genuinely
good|fine|excellent stuff|information|data|material for|designed for|in favor of|in support of readers|visitors.|Hello.This
article|post was extremely|really interesting|motivating|fascinating|remarkable, especially|particularly since|because I was searching|looking|browsing|investigating for
thoughts on this subject|issue|matter|topic last Thursday|Monday|Wednesday|Tuesday|Friday|Saturday|Sunday|week|couple of days.
Also visit my web blog – Bookmarks
If you’re thinking about replacing your windows you’re probably asking yourself a few questions.
What are the benefits of each type of material?
What will it cost? How do you choose the best material for your
home? Here are a few tips.
My blog; glass window replacement
There are numerous kinds of Japanese real dolls.
Orient Industry, for example manufactures Sumie, one of the
most popular sexually explicit dolls around the world.
The reason for the cost is evident it is because the sex dolls are costly to
purchase.
If you’re in search of locksmith services for your vehicle there are a few things to know.
There are several ways to free a key stuck in a nearest car locksmith lock.
While this is the most popular method, you can damage the key and lock by trying to pull
it out.
Near me UPVC Window Repair Near Me repair can help keep
your home dry. There are some common problems that occur with
the windows, including capillary action. This happens when the hinges and sashes of windows aren’t fitted properly.
Although the UK food industry is young, it is still one of the fastest-growing
and most profitable markets for this type. There are
delicious foods available at prices less than PS42.
My blog cbd Edibles birmingham (forum.urbizedge.com)
You actually make it seem really easy with your presentation however I find this matter to be really something which I feel I might never understand.
It seems too complex and very extensive for me. I’m having a look ahead to your subsequent post, I will try to get the cling of it!
my web page: fans only twitter
If you’re looking for an option for windows that will improve
the look of your house and lower your energy bills, aluminium windows are an excellent choice.
my site – Bifold Doors Watford
There are a variety of choices for those who require repair work to their double glazing.
The most straightforward option is to replace the entire window.
Alternatively, you can have the frame repaired by replacing the glass.
Visit my site :: Upvc windows near me
The Ghost alarms is a small, weather-proof immobiliser that can be fitted anywhere in the car,
such as the boot or the glovebox. It is also possible to attach it
to the harness of your vehicle.
Yes, I understand Google and Yahoo! always be biggest, most robust search engine and directory on the world!
Forget about people today! Why?
Also visit my blog post :: Link Building Services
Installing a crypto Gateway Without kyc payment module can allow you to connect your online marketplace and store
to the world’s market for digital currencies. The module
should be connected to your point of sale exchanges, allowing customers
to purchase cryptocurrency.
There are many resources for locating an expert
for your front Replace upvc door Lock replacement project.
Contact your neighbors and ask for recommendations. Some of them may have already used a contractor
in your neighborhood.
According to a survey, New Yorkers are among
the top buyers of $2,000 to $3000 love dolls. This year, New
York was among the top sellers of love dolls in all US
cities. Love dolls from Los Angeles, Chicago, and Dallas were close behind.
Take a look at my web page … Sexdoll sales
The primary role of load balancing servers is to distribute
traffic between the web server resources. Load balancing software
and hardware intercept requests and forward them to the appropriate
server node according to the load.
Hi I am so glad I found your blog, I really found you by error, while I was
browsing on Yahoo for something else, Anyways
I am here now and would just like best Onlyfans to follow say thanks for
a marvelous post and a all round interesting blog (I
also love the theme/design), I don’t have time to read it
all at the moment but I have book-marked it and also added
your RSS feeds, so when I have time I will be back to read much more, Please do keep
up the fantastic work.
Good info. Lucky me I found your blog by chance (stumbleupon).
I have bookmarked it for later!