{"id":3217,"date":"2025-06-08T07:52:01","date_gmt":"2025-06-08T07:52:01","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=3217"},"modified":"2025-06-08T07:52:02","modified_gmt":"2025-06-08T07:52:02","slug":"kogda-srok-podachi-godovogo-otcheta","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/kogda-srok-podachi-godovogo-otcheta\/","title":{"rendered":"\u00bfCu\u00e1ndo finaliza el plazo para presentar el informe anual de 2024?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3217\" class=\"elementor elementor-3217\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a27002 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a27002\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5cd6d2b\" data-id=\"5cd6d2b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7131b6 elementor-widget elementor-widget-heading\" data-id=\"a7131b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo finaliza el plazo para presentar el informe anual correspondiente a 2024 si el ejercicio econ\u00f3mico es el a\u00f1o natural?\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-720f431 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"720f431\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71df4dc\" data-id=\"71df4dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e4d657 elementor-widget elementor-widget-text-editor\" data-id=\"2e4d657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En general, el plazo para presentar el informe anual es el siguiente <strong>6 meses<\/strong> a partir del final del ejercicio social. El ejercicio econ\u00f3mico de la empresa se especifica en sus estatutos.<\/span><\/p><p><strong><i>Ejemplo<\/i><\/strong><\/p><p><i><span style=\"font-weight: 400;\">El ejercicio econ\u00f3mico de la empresa, seg\u00fan los estatutos, comienza el 01.01 y termina el 31.12. Esto significa que el final del ejercicio econ\u00f3mico ser\u00e1 el 31.12.2024 y que usted y su contable tienen que presentar el informe anual antes del 31.12.2024. <strong>30.06.2025<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e73d68 elementor-widget elementor-widget-spacer\" data-id=\"6e73d68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-237792f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"237792f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b9b537\" data-id=\"8b9b537\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70a0d3d elementor-widget elementor-widget-heading\" data-id=\"70a0d3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1l es el plazo para presentar un informe anual si el ejercicio econ\u00f3mico es distinto del a\u00f1o natural?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26e13bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26e13bb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc7ea7e\" data-id=\"fc7ea7e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5299130 elementor-widget elementor-widget-text-editor\" data-id=\"5299130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En este caso, el plazo de presentaci\u00f3n seguir\u00e1 siendo de 6 meses a partir del final del ejercicio econ\u00f3mico.<\/span><\/p><p><strong><i>Ejemplo<\/i><\/strong><\/p><p><i><span style=\"font-weight: 400;\">El ejercicio social de la empresa, seg\u00fan los estatutos, comienza el 01.07 y finaliza el 30.06. Esto significa que el final del ejercicio social ser\u00e1 el 30.06.2024 y que deber\u00e1 presentar el informe anual junto con su contable antes del 30.06.2024. <strong>31.12.2024<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37e3ad4 elementor-widget elementor-widget-spacer\" data-id=\"37e3ad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3ca60f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3ca60f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dd6186d\" data-id=\"dd6186d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c3c6083 elementor-widget elementor-widget-heading\" data-id=\"c3c6083\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1l es el plazo para presentar un informe anual si la empresa no se constituy\u00f3 hasta principios de 2024?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e9fb3fe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e9fb3fe\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-064cfb0\" data-id=\"064cfb0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2dc9008 elementor-widget elementor-widget-text-editor\" data-id=\"2dc9008\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si la empresa se constituy\u00f3 antes del 30.06.2024, el plazo para presentar el informe anual ser\u00e1 de 6 meses a partir del final del ejercicio social, es decir, si el ejercicio social coincide con el a\u00f1o natural, el 30.06.2025.<\/span><\/p><p><i><span style=\"font-weight: 400;\"><strong>Ejemplo<\/strong>\u00a0<\/span><\/i><\/p><p><i><span style=\"font-weight: 400;\">La empresa se constituy\u00f3 el 15.02.2024. El ejercicio social va del 01.01 al 31.12. Esto significa que el fin del ejercicio social ser\u00e1 el 31.12.2024 y usted y su contable tienen que presentar el informe antes del 31.12.2024. <strong>30.06.2025<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffc7346 elementor-widget elementor-widget-spacer\" data-id=\"ffc7346\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db5a562 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db5a562\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91f800b\" data-id=\"91f800b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9fae394 elementor-widget elementor-widget-heading\" data-id=\"9fae394\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo finaliza el plazo para presentar el informe anual si la empresa se constituy\u00f3 en el segundo semestre de 2024?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b1b51d7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1b51d7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1356243\" data-id=\"1356243\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e81ae68 elementor-widget elementor-widget-text-editor\" data-id=\"e81ae68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Si la empresa se constituy\u00f3 despu\u00e9s del 30.06.2024, el plazo para presentar el informe anual ser\u00e1 de 6 meses a partir del final del ejercicio social, es decir, si el ejercicio social coincide con el a\u00f1o natural - 30.06.2026.<\/span><\/p><p><strong><i>Ejemplo<\/i><\/strong><\/p><p><i><span style=\"font-weight: 400;\">La empresa se constituy\u00f3 el 01.07.2024. El ejercicio social coincide con el a\u00f1o natural. Esto significa que la empresa tiene derecho a incluir el per\u00edodo comprendido entre el 01.07.2024 en el per\u00edodo del a\u00f1o completo siguiente, es decir, combin\u00e1ndolo con 2025. El per\u00edodo de actividad del primer informe anual ser\u00eda entonces del 01.07.2024 al 31.12.2025, y usted y su contable tienen que presentar el informe antes del 31.12.2025. <strong>30.06.2026<\/strong>.<\/span><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u041a\u043e\u0433\u0434\u0430 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0442\u0447\u0451\u0442\u0430 \u0437\u0430 2024 \u0433\u043e\u0434, \u0435\u0441\u043b\u0438 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0433\u043e\u0434 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0439? \u0412 \u043e\u0431\u0449\u0435\u043c \u0441\u043b\u0443\u0447\u0430\u0435 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0442\u0447\u0451\u0442\u0430 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 6 \u043c\u0435\u0441\u044f\u0446\u0435\u0432 \u0441 \u043c\u043e\u043c\u0435\u043d\u0442\u0430 \u043e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u044f \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430. \u0425\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0433\u043e\u0434 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0443\u043a\u0430\u0437\u0430\u043d \u0432 \u0443\u0441\u0442\u0430\u0432\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438. \u041f\u0440\u0438\u043c\u0435\u0440 \u0425\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0433\u043e\u0434 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f, \u0441\u043e\u0433\u043b\u0430\u0441\u043d\u043e \u0443\u0441\u0442\u0430\u0432\u0443, \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442\u0441\u044f 01.01 \u0438 \u0437\u0430\u043a\u0430\u043d\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f 31.12. \u042d\u0442\u043e \u043e\u0437\u043d\u0430\u0447\u0430\u0435\u0442, \u0447\u0442\u043e \u043a\u043e\u043d\u0435\u0446 \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430 \u0431\u0443\u0434\u0435\u0442 31.12.2024 \u0438 \u0432\u0430\u043c [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3229,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3217","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041a\u043e\u0433\u0434\u0430 \u0441\u0440\u043e\u043a \u043f\u043e\u0434\u0430\u0447\u0438 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u043e\u0442\u0447\u0451\u0442\u0430 \u0437\u0430 2024 \u0433\u043e\u0434? 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