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:
These are genuinely enormous ideas in concerning blogging.
You have touched some pleasant things here. Any way
keep up wrinting.
If you want to grow your experience simply keep visiting this
web site and be updated with the most up-to-date gossip posted
here.
I savour, cause I discovered just what I was taking a
look for. You’ve ended my 4 day long hunt! God Bless you man. Have
a nice day. Bye
Magnificent items from you, man. I’ve be mindful your
stuff previous to and you are just extremely excellent.
I actually like what you have obtained here, certainly like what you are stating and the
way in which in which you are saying it. You make it enjoyable
and you still care for to stay it sensible. I can not wait to read much more from
you. This is actually a terrific web site.
You have made some decent points there. I looked on the web for more information about the issue
and found most people will go along with your views on this site.
I needed to thank you for this great read!! I certainly loved every little bit of it.
I have you book-marked to look at new stuff you post…
This blog was… how do you say it? Relevant!! Finally I have found something that helped
me. Many thanks!
I’m not sure why but this web site is loading incredibly slow
for me. Is anyone else having this issue or is it a problem on my end?
I’ll check back later and see if the problem still exists.
Pretty! This has been an incredibly wonderful article.
Thank you for supplying this information.
Hello! This post couldn’t be written any better! Reading this post
reminds me of my previous room mate! He always
kept talking about this. I will forward this page
to him. Pretty sure he will have a good read. Thank you for sharing!
I’m now not certain where you’re getting your information, but great topic.
I needs to spend some time learning more or understanding more.
Thank you for magnificent info I used to be in search of this information for my mission.
I am sure this piece of writing has touched all the internet visitors, its really really
nice post on building up new weblog.
Hello there! This post couldn’t be written any better!
Looking through this post reminds me of my previous roommate!
He constantly kept preaching about this. I’ll
forward this article to him. Fairly certain he will have a great read.
Thanks for sharing!
It’s a pity you don’t have a donate button! I’d without
a doubt donate to this fantastic blog! I suppose for now
i’ll settle for book-marking and adding your RSS feed to my Google account.
I look forward to new updates and will share this website with
my Facebook group. Chat soon!
Outstanding quest there. What occurred after? Take care!
Wow, awesome blog layout! How long have you been blogging for?
you make blogging look easy. The overall look of your web site is excellent, as well as the content!
Do you have a spam problem on this site; I also am a blogger, and I
was wondering your situation; we have developed
some nice methods and we are looking to exchange techniques with other folks,
why not shoot me an e-mail if interested.
Its like you read my mind! You seem to know a lot about
this, like you wrote the book in it or something.
I think that you can do with some pics to drive the message home
a little bit, but other than that, this is great blog.
A fantastic read. I’ll definitely be back.
Thanks to my father who stated to me concerning this blog, this
blog is in fact awesome.
Somebody essentially lend a hand to make significantly articles I’d
state. This is the very first time I frequented your web page and to this point?
I amazed with the analysis you made to make this actual post extraordinary.
Great job!
Hi, i think that i saw you visited my blog thus i came
to “return the favorâ€.I am attempting to find things to enhance my website!I suppose its ok
to use some of your ideas!!
What’s up, every time i used to check weblog posts here in the early
hours in the morning, for the reason that i like to find out more and more.
Greetings! I know this is kinda off topic however
, I’d figured I’d ask. Would you be interested in trading links or
maybe guest authoring a blog article or vice-versa?
My site goes over a lot of the same subjects as yours
and I believe we could greatly benefit from each other.
If you’re interested feel free to shoot me an email.
I look forward to hearing from you! Great blog by the way!
Marvelous, what a weblog it is! This web site
presents useful data to us, keep it up.
Thanks for the marvelous posting! I quite enjoyed reading
it, you’re a great author. I will make sure to bookmark
your blog and will often come back from now on. I want to encourage you to definitely continue your great writing,
have a nice holiday weekend!
Incredible points. Sound arguments. Keep up the amazing effort.
fantastic publish, very informative. I ponder why the opposite specialists of this sector do not realize this.
You must continue your writing. I am confident, you
have a great readers’ base already!
Hello friends, its fantastic piece of writing on the topic of teachingand fully explained, keep
it up all the time.
Please let me know if you’re looking for a author for your weblog.
You have some really good articles and I feel I would be a good asset.
If you ever want to take some of the load off, I’d
really like to write some content for your blog in exchange for a link back to mine.
Please send me an e-mail if interested. Regards!
I’ll right away clutch your rss feed as I can’t in finding your email subscription link or newsletter service.
Do you’ve any? Kindly permit me realize in order that
I could subscribe. Thanks.
That is very attention-grabbing, You’re an excessively skilled blogger.
I’ve joined your rss feed and look ahead to in the hunt for more of your
magnificent post. Also, I’ve shared your web site in my social networks
What i don’t understood is in reality how you are no longer really a lot more well-preferred than you
might be now. You are very intelligent. You realize thus significantly relating to this subject, produced me for my part believe it from numerous various angles.
Its like men and women aren’t fascinated until it’s one thing to do with
Woman gaga! Your individual stuffs great. Always take care of it up!
Whats up very cool blog!! Man .. Excellent ..
Superb .. I will bookmark your website and take the feeds additionally?
I’m glad to search out a lot of helpful info here within the publish, we’d like work out extra techniques
on this regard, thanks for sharing. . . . . .
Great post. I was checking constantly this blog and I am impressed!
Extremely useful information specifically the last part
🙂 I care for such information a lot. I was looking for this certain information for a long time.
Thank you and good luck.
My brother recommended I would possibly like this blog.
He was once totally right. This publish actually made
my day. You can not consider simply how much time I had spent for this info!
Thank you!
What’s up to every body, it’s my first pay a visit of this blog; this web
site carries amazing and truly good information in favor
of readers.
No matter if some one searches for his vital thing,
thus he/she desires to be available that in detail,
therefore that thing is maintained over
here.
A fascinating discussion is definitely worth comment. I do
think that you need to write more on this subject,
it might not be a taboo matter but typically people
don’t discuss these subjects. To the next! Kind regards!!
Hello! I know this is kinda off topic but I was wondering which blog platform
are you using for this website? I’m getting
fed up of WordPress because I’ve had problems 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.
Fantastic blog! Do you have any tips for aspiring writers?
I’m hoping to start my own website soon but I’m a little lost on everything.
Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m totally overwhelmed ..
Any recommendations? Bless you!
great issues altogether, you simply won a logo new reader.
What may you recommend in regards to your submit that you simply
made a few days ago? Any sure?
I just like the helpful information you provide for your articles.
I’ll bookmark your weblog and check once more right here frequently.
I’m slightly certain I’ll be told a lot of new stuff right here!
Best of luck for the following!
Howdy just wanted to give you a quick heads up.
The text in your content seem to be running off the screen in Opera.
I’m not sure if this is a formatting issue or something
to do with internet browser compatibility but I thought I’d post to let you know.
The style and design look great though! Hope you get the issue solved soon. Cheers
It’s the best time to make some plans for the future and it’s time to be happy.
I’ve read this post and if I could I want to suggest you some interesting things or advice.
Perhaps you could write next articles referring
to this article. I wish to read more things about it!
After I initially commented I appear to have clicked the
-Notify me when new comments are added- checkbox and now every
time a comment is added I recieve 4 emails with the same comment.
There has to be a way you can remove me from that service?
Many thanks!
Wow, superb weblog structure! How lengthy have
you been running a blog for? you made running a blog glance easy.
The whole look of your site is magnificent, as neatly as the content material!
Very quickly this web site will be famous among all blogging and site-building visitors, due to it’s pleasant articles
Hi there, its fastidious post regarding media print, we all understand media is a fantastic source of data.
Hi there, I discovered your site by means of
Google at the same time as looking for a comparable matter,
your web site got here up, it seems great. I’ve bookmarked it in my google bookmarks.
Hi there, simply changed into aware of your
weblog thru Google, and found that it’s really informative.
I am gonna watch out for brussels. I’ll appreciate should you continue this in future.
A lot of people might be benefited out of your writing. Cheers!
Pretty! This was an extremely wonderful article.
Many thanks for supplying this information.