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:
Usually I don’t read article on blogs, but I wish to say that this write-up
very pressured me to try and do it! Your writing taste has been amazed
me. Thank you, very nice article.
Do you have a spam problem on this blog; I also am a blogger, and I was wondering your situation; we have developed some nice methods and we are looking to trade solutions with others,
why not shoot me an email if interested.
Magnificent beat ! I would like to apprentice while you amend your website, how
can i subscribe for a blog web site? The account helped me a acceptable deal.
I had been tiny bit acquainted of this your broadcast provided bright clear
idea
Incredible! This blog looks exactly like my old one! It’s on a completely different subject but it has
pretty much the same page layout and design. Superb choice of
colors!
Your style is unique in comparison to other
people I’ve read stuff from. Thank you for posting when you’ve got the opportunity, Guess
I will just book mark this blog.
It’s a shame you don’t have a donate button!
I’d certainly donate to this outstanding blog!
I guess for now i’ll settle for bookmarking and adding your
RSS feed to my Google account. I look forward to new updates and will talk about this blog with my Facebook group.
Talk soon!
I want to to thank you for this good read!! I absolutely loved every little
bit of it. I have you bookmarked to look at new things you post…
Hello there, I discovered your web site via Google while looking for a related matter,
your web site got here up, it seems to be good. I have
bookmarked it in my google bookmarks.
Hi there, just was alert to your weblog thru Google, and
located that it is really informative. I am going to watch out for brussels.
I’ll appreciate when you continue this in future. Lots of other people
can be benefited out of your writing. Cheers!
For hottest news you have to pay a quick visit world-wide-web and
on world-wide-web I found this web site as a most excellent web page for latest updates.
Very quickly this web page will be famous amid all blogging and site-building visitors, due
to it’s nice content
My family all the time say that I am killing my time here at net, except
I know I am getting knowledge everyday by reading such fastidious posts.
Excellent post. Keep posting such kind of info on your page.
Im really impressed by it.
Hello there, You’ve performed a fantastic job. I’ll
definitely digg it and for my part recommend to my friends.
I am confident they will be benefited from this website.
Genuinely no matter if someone doesn’t know
then its up to other users that they will assist, so here it takes place.
Hi there just wanted to give you a quick heads up. The words in your post seem to be running off the screen in Chrome.
I’m not sure if this is a formatting issue or something to do with browser compatibility but I figured I’d
post to let you know. The design look great though!
Hope you get the issue solved soon. Thanks
This paragraph provides clear idea designed for the new viewers of blogging, that actually how to do blogging.
Today, while I was at work, my sister stole my iphone and tested to see if it
can survive a 25 foot drop, just so she can be a youtube sensation. My apple ipad is
now broken and she has 83 views. I know this is completely off
topic but I had to share it with someone!
Helpful info. Lucky me I discovered your site unintentionally, and I
am shocked why this coincidence didn’t came about earlier!
I bookmarked it.
What’s up everyone, it’s my first go to see at this web site, and post
is truly fruitful in favor of me, keep up posting these
content.
Right away I am going away to do my breakfast, later than having my breakfast coming yet again to read more news.
I’m really impressed with your writing skills and also with the format
on your weblog. Is this a paid topic or did you customize it
your self? Either way keep up the excellent quality writing, it is uncommon to peer a
great weblog like this one today..
Thanks for sharing your thoughts on judi slot uang asli. Regards
Truly when someone doesn’t understand afterward its up to other viewers that they will help, so
here it takes place.
What i don’t realize is actually how you are not really much more well-favored than you might be now.
You’re so intelligent. You understand thus considerably in terms of this topic, produced me in my view
believe it from a lot of various angles. Its like women and men don’t seem to be interested until it’s one thing to
accomplish with Woman gaga! Your personal stuffs excellent.
At all times care for it up!
Informative article, exactly what I needed.
Hey there! I’ve been reading your web site for a while now and finally got the courage
to go ahead and give you a shout out from Austin Tx!
Just wanted to tell you keep up the great work!
I love it when individuals get together and share ideas.
Great site, stick with it!
Ahaa, its good dialogue concerning this post at this place at this
web site, I have read all that, so at this time me also commenting at this place.
I have been surfing online more than 2 hours today, yet I never found any interesting article
like yours. It’s pretty worth enough for me. In my view,
if all website owners and bloggers made good content as you did, the
net will be much more useful than ever before.
Thanks a lot for sharing this with all people you really recognise what
you are talking approximately! Bookmarked.
Please also talk over with my website =). We will have a hyperlink exchange arrangement among us
Thanks for your marvelous posting! I definitely enjoyed reading it, you happen to be a great
author. I will remember to bookmark your blog and will come back in the future.
I want to encourage that you continue your great work,
have a nice evening!
Very great post. I just stumbled upon your weblog and wished to mention that I’ve really enjoyed surfing around your weblog posts.
In any case I’ll be subscribing for your feed and I am hoping you write once more very soon!
Really when someone doesn’t know afterward its up to
other visitors that they will help, so here it occurs.
Very descriptive post, I liked that bit. Will there be a part 2?
If some one desires expert view regarding running a blog after that i propose him/her
to visit this web site, Keep up the nice job.
Its like you read my thoughts! You appear to understand so much
about this, such as you wrote the e-book in it
or something. I think that you simply can do with a few p.c.
to pressure the message house a little bit, however instead of
that, this is great blog. A fantastic read. I will
definitely be back.
I will right away snatch your rss as I can not find your email subscription link or newsletter service.
Do you’ve any? Kindly permit me understand in order that
I may just subscribe. Thanks.
Hey There. I found your blog using msn. This is an extremely well written article.
I will make sure to bookmark it and come back to
read more of your useful information. Thanks for the post.
I’ll certainly comeback.
Hey there! Would you mind if I share your blog with my zynga group?
There’s a lot of people that I think would really appreciate your content.
Please let me know. Thank you
I do believe all the ideas you’ve presented for your post.
They’re very convincing and will definitely work. Still, the posts are too short for beginners.
Could you please prolong them a little from subsequent time?
Thanks for the post.
Howdy 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 expertise so I wanted to get advice
from someone with experience. Any help would be
greatly appreciated!
I do agree with all the ideas you have presented to your post.
They are really convincing and can definitely work.
Still, the posts are too short for novices. May you please prolong them a little from subsequent
time? Thanks for the post.
Thank you, I’ve just been looking for info approximately this
subject for a while and yours is the greatest I have found
out so far. But, what concerning the bottom line?
Are you positive about the source?
I was recommended this web site by means of my cousin. I’m not certain whether this
post is written by means of him as no one else know such designated approximately my problem.
You are incredible! Thank you!
It’s very effortless to find out any matter on web as compared to textbooks, as I found
this piece of writing at this web page.
I’m not that much of a internet reader to be honest but
your blogs really nice, keep it up! I’ll go ahead and bookmark your site to come back later on. All the best
It’s going to be end of mine day, however before finish
I am reading this great post to increase my experience.
Thank you for the auspicious writeup. It if truth be told used to be a amusement account it.
Look advanced to more delivered agreeable from you!
By the way, how can we keep up a correspondence?
Hello! I could have sworn I’ve visited this site before but after browsing through
some of the articles I realized it’s new to me. Regardless, I’m certainly pleased I came across it and I’ll
be book-marking it and checking back frequently!
You are so cool! I do not think I have read anything like this before.
So good to find someone with a few original thoughts on this topic.
Seriously.. thank you for starting this up. This website is one thing that is
required on the internet, someone with a bit of originality!
Have you ever thought about publishing an ebook or guest
authoring on other websites? I have a blog based upon on the same topics you discuss and would love
to have you share some stories/information. I know my readers would value your
work. If you are even remotely interested, feel free to shoot me
an e mail.