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:
First off I want to say fantastic 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 have had a difficult time clearing
my mind in getting my ideas out. I truly do enjoy writing however it just seems like the first 10 to 15 minutes
are wasted simply just trying to figure out how to begin.
Any suggestions or tips? Many thanks!
Our sydney Property conveyancers conveyancing
services are unrivaled.
sydney property conveyancers CONVEYANCING – Accredited Realty Conveyancers.
We’re conveyancers, powered by lawyers.
Here is my web site; melbourne conveyancing group michelle
We give top quality fixed price melbourne conveyancing pty ltd st albans solutions.
I don’t know if it’s just me or if perhaps everyone else experiencing issues with your blog.
It appears like some of the text within your posts are running
off the screen. Can somebody else please provide feedback and let me know if
this is happening to them as well? This might be a problem with my internet browser because I’ve had this happen previously.
Thank you
Heya this is somewhat 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 expertise so I wanted to
get advice from someone with experience. Any help would be greatly
appreciated!
It is 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 wish to suggest you few interesting things or advice.
Maybe you can write next articles referring to this
article. I desire to read even more things about it!
We’re conveyancers, powered by lawyers.
Feel free to visit my web blog: melbourne conveyancing costs
Obtain a Fixed Professional Charges Conveyancing Quote.
Look at my web page conveyancer Cost sydney
Thanks for sharing such a nice idea, paragraph is fastidious,
thats why i have read it entirely
I relish, lead to I discovered just what I used
to be taking a look for. You’ve ended my 4 day long hunt!
God Bless you man. Have a great day. Bye
Visit my web page :: We buy ugly houses
I must thank you for the efforts you’ve put in writing this
blog. I’m hoping to see the same high-grade content from you later on as well.
In truth, your creative writing abilities has encouraged me
to get my own, personal blog now 😉
I am reaally impressed woth your writing abilities and also with the format for
your weblog. Is his a paid topic orr did youu modify it yourself?
Anyway stay up the nice high quality writing, it is rare to see a great blog like this one nowadays..
Also visit my blog :: rak buku
We’re conveyancers, powered by legal representatives.
my site; melbourne conveyancing group michelle
I’ve read several excellent stuff here. Certainly price bookmarking for revisiting.
I wonder how so much effort you set to create this type of great informative site.
I every time emailed this weblog post page to all my
associates, because if like to read it after that my links will too.
Hello, I enjoy reading through your post. I like to
write a little comment to support you.
Conveyancer Cost sydney CONVEYANCING – Accredited Realty Conveyancers.
best conveyancer sydney CONVEYANCING – Certified Real Estate Conveyancers.
I’d like to find out more? I’d like to find out
more details.
Howdy are using WordPress for your blog platform? I’m new to the blog world but I’m trying
to get started and set up my own. Do you require any coding expertise to make your own blog?
Any help would be greatly appreciated!
Everyone loves it when people get together and share ideas.
Great site, continue the good work!
This design is incredible! You most certainly know
how to keep a reader entertained. Between your wit and
your videos, I was almost moved to start my own blog (well, almost…HaHa!) Wonderful job.
I really loved what you had to say, and more than that, how you presented it.
Too cool!
Greetings! Very useful advice in this particular post!
It is the little changes that will make the greatest changes.
Thanks for sharing!
I think this is among the most vital information for
me. And i’m happy reading your article. However wanna remark on few normal issues, The web site style is
wonderful, the articles is actually excellent : D.
Good activity, cheers
We offer top quality fixed price melbourne conveyancing st albans services.
Hi! This is my first visit to your blog! We are
a collection of volunteers and starting a new initiative in a community
in the same niche. Your blog provided us valuable information to work on. You have done a marvellous job!
Hello there! This is my 1st comment here so I just wanted to give a
quick shout out and tell you I truly enjoy reading through your blog posts.
Can you suggest any other blogs/websites/forums that cover the
same topics? Many thanks!
What’s up to every body, it’s my first visit
of this webpage; this weblog carries remarkable and really excellent information designed for readers.
You really make it seem so easy with your presentation but I find this topic to be actually something that I think I
would never understand. It seems too complicated and extremely broad for me.
I’m looking forward for your next post, I’ll try to get the hang of it!
Hey there would you mind letting me know which web host you’re using?
I’ve loaded your blog in 3 different web browsers and I must say this blog loads a lot faster
then most. Can you suggest a good hosting provider at a honest price?
Thanks, I appreciate it!
That is very interesting, You’re a very professional blogger.
We’re conveyancers, powered by legal representatives.
Also visit my web blog: Melbourne conveyancing group michelle
Hi! Someone in my Facebook group shared this website
with us so I came to give it a look. I’m definitely loving the information. I’m book-marking and will be tweeting this to my followers!
Terrific blog and excellent design.
I have read so many posts on the topic of the blogger lovers but this paragraph
is actually a fastidious paragraph, keep it up.
We’re conveyancers, powered by lawyers.
my web blog: conveyancing melbourne costs
Attractive section of content. I just stumbled upon your website
and in accession capital to assert that I acquire in fact enjoyed account your blog posts.
Anyway I will be subscribing to your augment and even I achievement you access consistently quickly.
We give quality set price melbourne conveyancing st
albans (Virginia) services.
Your mode of telling the whole thing in this article is truly nice
This is my first time go to see at here and i am truly happy to read everthing at single place.
Our conveyancers sydney inner west conveyancing
solutions are unrivaled.
Nice post. I learn something totally new and challenging on websites I
stumbleupon every day. It’s always helpful to
read through content from other authors and practice
a little something from their sites.
Also visit my website; sell your house fast
Get a Fixed Professional Costs Conveyancing Quote.
Also visit my web-site: north sydney conveyancer
education foundation of palm beach county and health department covid vaccine
and mag audi and p health care and education stimulus program and health officer.
Awesome blog! Do you have any helpful hints for aspiring writers?
I’m hoping to start my own blog soon but I’m a little lost on everything.
Would you propose starting with a free platform like WordPress
or go for a paid option? There are so many options out
there that I’m totally confused .. Any recommendations?
Bless you!
Our good conveyancer sydney conveyancing
services are unrivaled.
Our good conveyancer sydney conveyancing services are second
to none.
Terrific post however , I was wanting to know
if you could write a litte more on this subject?
I’d be very grateful if you could elaborate a little
bit further. Thanks!
I do accept as true with all of the ideas
you’ve introduced to your post. They’re really convincing and can certainly work.
Nonetheless, the posts are very quick for novices.
May you please prolong them a bit from next time?
Thank you for the post.