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:
Hello There. I found your blog the usage of msn. That is an extremely well written article.
I will make sure to bookmark it and come back to
learn extra of your useful info. Thanks for the post. I’ll certainly
comeback.
If you desire to grow your familiarity simply keep visiting this
website and be updated with the most recent news update posted here.
I’m not that much of a online reader to be honest but your
sites really nice, keep it up! I’ll go ahead and bookmark your website to come back later.
All the best
Simply wish to say your article is as astounding. The
clearness in your post is simply nice and i can assume you’re
an expert on this subject. Fine with your permission let me to grab your feed to keep up to date with forthcoming post.
Thanks a million and please keep up the gratifying work.
I visited various websites except the audio feature for audio songs existing at this web site is really marvelous.
Great post. I was checking continuously this blog and I am inspired!
Very helpful info specially the closing phase :
) I care for such info a lot. I used to be seeking this certain information for
a very lengthy time. Thanks and good luck.
Hello there! I could have sworn I’ve been to this
blog before but after reading through some of the post I realized it’s new to me.
Anyways, I’m definitely happy I found it and I’ll be
book-marking and checking back frequently!
My coder is trying to convince me to move to .net from PHP.
I have always disliked the idea because of the expenses.
But he’s tryiong none the less. I’ve been using WordPress on various websites for about a year and am worried about
switching to another platform. I have heard excellent things about blogengine.net.
Is there a way I can import all my wordpress posts into it?
Any kind of help would be really appreciated!
Spot on with this write-up, I actually believe that
this website needs a great deal more attention. I’ll probably be back again to read through more, thanks for the information!
I like the valuable info you provide in your articles.
I’ll bookmark your blog and check again here frequently. I
am quite sure I will learn many new stuff right here!
Best of luck for the next!
If you are going for finest contents like me, simply pay a visit this
site everyday since it provides quality contents, thanks
Hi there! I know this is kinda off topic but I’d figured I’d
ask. Would you be interested in trading links or maybe guest writing a blog article or vice-versa?
My site covers a lot of the same subjects as yours and I feel 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!
You ought to be a part of a contest for one of the finest websites online.
I’m going to recommend this web site!
Its like you learn my mind! You seem to know so much approximately this, such as you wrote
the book in it or something. I feel that you simply
could do with some p.c. to power the message home a bit, but instead of that, that is excellent blog.
A fantastic read. I will definitely be back.
Howdy very cool website!! Guy .. Excellent .. Wonderful ..
I’ll bookmark your site and take the feeds also? I’m satisfied to search out numerous helpful information here in the
post, we’d like work out extra techniques in this regard, thanks for sharing.
. . . . .
Thank you, I have recently been looking for info approximately this subject for
a while and yours is the best I’ve discovered so far.
However, what about the bottom line? Are you positive in regards to the supply?
This website truly has all of the information I wanted about this subject and didn’t know who to ask.
Genuinely when someone doesn’t know afterward its up to other people that they will help, so
here it takes place.
I’m not sure where you are getting your information, but
good topic. I needs to spend some time learning more or understanding more.
Thanks for fantastic information I was looking for this info for my mission.
My relatives always say that I am killing my time here at net,
except I know I am getting know-how everyday by reading such nice
articles or reviews.
These are genuinely wonderful ideas in about blogging.
You have touched some good factors here. Any way keep up wrinting.
I really like what you guys are usually up too. This type of clever
work and reporting! Keep up the excellent works guys I’ve included you guys to
blogroll.
WOW just what I was looking for. Came here by searching for situs
slot online
Thank you for the good writeup. It in fact was a amusement account it.
Look advanced to far added agreeable from you!
However, how could we communicate?
Inspiring quest there. What occurred after?
Good luck!
I’m curious to find out what blog platform you’re utilizing?
I’m having some minor security issues with my latest website and I’d like to find
something more safeguarded. Do you have any solutions?
Hello! 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 suggestions?
Hi, i believe that i saw you visited my
weblog thus i came to go back the prefer?.I am trying to in finding things
to improve my web site!I guess its ok to make use of a few of
your concepts!!
fantastic issues altogether, you just gained a new reader.
What might you suggest in regards to your publish that you simply made a few days ago?
Any positive?
If you want to improve your familiarity simply keep visiting
this site and be updated with the newest gossip posted here.
I just could not depart your web site prior to suggesting that I actually loved the usual info an individual provide to your visitors?
Is gonna be back ceaselessly in order to check
out new posts
Hello, There’s no doubt that your blog might be having
web browser compatibility issues. When I take a look at your web site in Safari, it looks fine however, if opening in Internet Explorer, it has some overlapping issues.
I simply wanted to give you a quick heads up!
Aside from that, excellent blog!
Hello, i think that i saw you visited my website thus i came to “return the favor”.I am
attempting to find things to enhance my web site!I suppose its
ok to use some of your ideas!!
I used to be able to find good info from your content.
I am genuinely happy to read this web site posts which includes plenty of
valuable facts, thanks for providing these kinds of data.
This piece of writing is truly a good one it assists new web people,
who are wishing for blogging.
Very descriptive post, I loved that bit. Will there be a part 2?
Hey there this is kind of 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 experience so I wanted to get guidance from someone with experience.
Any help would be greatly appreciated!
I savour, result in I found just what I was taking a look for.
You’ve ended my four day long hunt! God Bless you man. Have a nice day.
Bye
I used to be able to find good advice from your blog posts.
Its like you read my thoughts! You seem to understand so much
about this, such as you wrote the guide in it or something.
I believe that you just can do with a few % to pressure the
message house a bit, but other than that, this is wonderful
blog. A great read. I will certainly be back.
I will immediately snatch your rss feed as I can’t
to find your e-mail subscription hyperlink or e-newsletter service.
Do you have any? Please permit me realize so that I may
subscribe. Thanks.
We absolutely love your blog and find most of your post’s to be exactly what I’m looking for.
Do you offer guest writers to write content for yourself?
I wouldn’t mind composing a post or elaborating on most
of the subjects you write related to here. Again, awesome site!
Thanks in support of sharing such a good thinking, piece of
writing is pleasant, thats why i have read it completely
Can I simply just say what a comfort to find a person that
truly knows what they’re discussing on the web. You
certainly realize how to bring an issue to light
and make it important. More and more people should check this
out and understand this side of the story. I was surprised that you are not
more popular given that you most certainly have the gift.
Hello to every , for the reason that I am in fact keen of reading this webpage’s post to be updated regularly.
It contains fastidious material.
Thanks for some other informative blog. Where else may just I get that kind of info written in such
an ideal approach? I have a challenge that I am just now running on, and I have been on the look out for such information.
Hi to all, as I am in fact keen of reading this webpage’s post to
be updated regularly. It carries pleasant material.
Tremendous issues here. I’m very satisfied to see your article.
Thank you so much and I am looking forward to touch you.
Will you kindly drop me a e-mail?
whoah this weblog is great i like studying your articles.
Keep up the great work! You realize, a lot of persons are searching
around for this info, you could help them greatly.