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:
Excellent beat ! I wish to apprentice while you amend your
site, how can i subscribe for a blog web site?
The account aided me a acceptable deal. I had been tiny bit acquainted of this your broadcast offered bright clear concept
Nice weblog here! Also your website rather a lot up fast!
What web host are you using? Can I am getting your affiliate hyperlink
on your host? I desire my web site loaded up as fast as yours lol
I’d like to find out more? I’d want to find out more details.
Having read this I believed it was rather enlightening.
I appreciate you taking the time and energy to put this information together.
I once again find myself personally spending a significant amount of time both reading and posting comments.
But so what, it was still worth it!
Hey very nice blog!
Thanks for any other wonderful article. The place else could anyone get that kind of information in such an ideal
way of writing? I have a presentation next week, and I am on the search
for such info.
Fantastic beat ! I wish to apprentice while you amend your site, how could i subscribe for a blog web site?
The account aided me a acceptable deal. I had been tiny bit acquainted of this your broadcast offered bright clear
concept
It’s a shame you don’t have a donate button! I’d definitely donate to this brilliant blog!
I guess 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 site
with my Facebook group. Chat soon!
fantastic publish, very informative. I ponder why the other experts of this sector
do not understand this. You must proceed your writing.
I’m sure, you’ve a huge readers’ base already!
In fact no matter if someone doesn’t understand then its
up to other users that they will help, so here it happens.
Its like you read my mind! You appear to know so much about this, like
you wrote the book in it or something. I think that you could do with a few pics
to drive the message home a little bit, but instead of that, this is magnificent blog.
An excellent read. I will definitely be back.
Magnificent site. Lots of helpful information here.
I am sending it to some buddies ans also sharing in delicious.
And certainly, thank you to your sweat!
After I originally left a comment I appear to have clicked the -Notify me when new comments are added-
checkbox and from now on each time a comment is added
I receive 4 emails with the exact same comment. There has
to be a way you are able to remove me from that service?
Thanks a lot!
I think this is among the most significant information for me.
And i am glad reading your article. But should remark on some general things, The web site
style is ideal, the articles is really nice : D. Good job, cheers
I am really enjoying the theme/design of
your website. Do you ever run into any internet browser compatibility problems?
A number of my blog audience have complained about my site not operating
correctly in Explorer but looks great in Chrome. Do you have any advice to help fix this problem?
Hey there! I could have sworn I’ve been to this website before but after
browsing through some of the post I realized it’s new to me.
Anyhow, I’m definitely delighted I found it and I’ll be book-marking and checking
back frequently!
Its not my first time to visit this site, i am browsing this web site dailly and get fastidious facts from
here daily.
I just like the valuable information you provide on your articles.
I’ll bookmark your blog and test again here
frequently. I’m somewhat certain I will learn plenty
of new stuff right here! Best of luck for the following!
You should take part in a contest for one of the greatest websites on the
internet. I most certainly will highly recommend this site!
Usually I do not learn article on blogs, but
I wish to say that this write-up very forced me to take
a look at and do so! Your writing style has been amazed
me. Thanks, very nice post.
Hi, I log on to your new stuff regularly. Your
writing style is witty, keep doing what you’re doing!
I am regular reader, how are you everybody? This post posted at this site is truly good.
My relatives all the time say that I am wasting my time here at web, except I know I am getting knowledge all the time by reading such fastidious articles or reviews.
I am not sure where you are getting your information, but
good topic. I needs to spend some time learning much more or understanding more.
Thanks for magnificent info I was looking for this info for my mission.
Good day! Do you know if they make any plugins to protect against hackers?
I’m kinda paranoid about losing everything I’ve worked
hard on. Any tips?
Budgeting may well be intinidating now, but iin thirty
years, you’ll be gratteful for thee economic diligence you did iin your younger years.
Here is my website; check here
hey there and thank you for your information – I’ve definitely picked
up something new from right here. I did however expertise a
few technical points using this web site, as I experienced to reload the website lots of times previous to
I could get it to load properly. I had been wondering
if your web hosting is OK? Not that I’m complaining, but sluggish loading
instances times will sometimes affect your placement in google
and can damage your high quality score if ads and marketing with Adwords.
Anyway I’m adding this RSS to my email and can look out for a
lot more of your respective intriguing content.
Ensure that you update this again soon.
Good post! We will be linking to this great content on our website.
Keep up the good writing.
I do not even know how I stopped up right here,
but I believed this put up was once good. I don’t understand who you’re however
certainly you’re going to a well-known blogger should you are not already.
Cheers!
I do trust all of the concepts you’ve introduced
in your post. They are very convincing and can definitely work.
Still, the posts are too quick for newbies. May you please prolong
them a little from next time? Thank you for
the post.
Good day! Do you know if they make any plugins to
protect against hackers? I’m kinda paranoid about losing everything I’ve worked hard on. Any tips?
Do you mind if I quote a few of your posts as long as I provide credit and sources back to
your site? My blog is in the exact same area of interest as yours and my visitors would genuinely benefit from some of the information you present here.
Please let me know if this alright with you.
Many thanks!
You have 180 days from the date of the draw to claim your Megga Millions prize.
My web page 파워볼
My brother suggested I might like this website. He was
entirely right. This post truly made my day. You cann’t
imagine just how much time I had spent for this info!
Thanks!
Pretty! This has been a really wonderful article. Thank you for supplying this info.
Hello, Neat post. There’s a problem with your web site in internet explorer,
could test this? IE nonetheless is the marketplace leader and a large
portion of other people will miss your wonderful writing due to this problem.
I always used to study paragraph in news papers but now as I am a user of net so from now I am using net for articles or reviews, thanks
to web.
Thanks for sharing your info. I really appreciate your efforts and I am waiting for your further post thanks once again.
Since the admin of this site is working, no doubt very soon it
will be famous, due to its feature contents.
Usually I do not learn post on blogs, but I wish to say that this write-up
very pressured me to check out and do so! Your writing style
has been surprised me. Thanks, quite nice post.
Hmm it looks like your website ate my first comment (it was super long) so I guess I’ll just sum it up what I had written and say, I’m thoroughly enjoying your blog.
I as well am an aspiring blog writer but I’m still new to
everything. Do you have any suggestions for rookie blog writers?
I’d genuinely appreciate it.
Nice post. I was checking constantly this blog and I am impressed!
Extremely helpful information specifically the last part 🙂 I care for such information much.
I was looking for this certain info for a long time. Thank you and
good luck.
Appreciate the recommendation. Will try it out.
I have been browsing online more than three hours today, yet I never found any interesting article like yours.
It’s pretty worth enough for me. In my view, if all site owners
and bloggers made good content as you did, the internet will be much more useful than ever before.
It’s genuinely very complex in this active life to listen news on Television, thus
I simply use world wide web for that reason, and obtain the hottest
news.
Greetings I am so delighted I found your website,
I really found you by accident, while I was looking on Askjeeve for something
else, Regardless I am here now and would just like to say many thanks for a remarkable post and a all round interesting
blog (I also love the theme/design), I don’t have time to browse it all at the moment 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 awesome b.
I’m amazed, I must say. Seldom do I encounter a blog that’s equally educative and
amusing, and let me tell you, you have hit the nail on the head.
The problem is something too few people are speaking intelligently about.
Now i’m very happy I found this during my hunt for
something regarding this.
Hurrah, that’s what I was looking for, what a
stuff! present here at this website, thanks admin of this website.
I was recommended this blog by my cousin. I’m not
sure whether this post is written by him as nobody else know
such detailed about my difficulty. You are wonderful! Thanks!
If you want to get much from this article then you have to apply such methods to your won web site.