{"id":3672,"date":"2021-12-06T13:45:56","date_gmt":"2021-12-06T13:45:56","guid":{"rendered":"https:\/\/accres.eu\/accres_html\/?p=3672"},"modified":"2021-12-07T12:12:24","modified_gmt":"2021-12-07T12:12:24","slug":"kakie-rashody-mozet-oplachivat-kompanija","status":"publish","type":"post","link":"https:\/\/accres.eu\/es\/kakie-rashody-mozet-oplachivat-kompanija\/","title":{"rendered":"\u00bfQu\u00e9 costes puede pagar la empresa?"},"content":{"rendered":"
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En general, los gastos de una empresa dependen de su tipo de actividad. Si una empresa tiene un restaurante, los gastos de comida son habituales, pero si presta servicios inform\u00e1ticos, no puede tener gastos de comida. Para ser m\u00e1s precisos, esos gastos no se considerar\u00e1n relacionados con la actividad y estar\u00e1n sujetos a impuestos. Pero, \u00bfc\u00f3mo saber qu\u00e9 gastos puede tener una empresa y cu\u00e1les no?<\/span><\/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

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\u00bfQu\u00e9 dice la ley?<\/h3>\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
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El concepto de gastos empresariales se recoge en el apartado 32 de la Ley del Impuesto sobre la Renta.<\/span><\/p>

Los gastos se consideran relacionados con la empresa si<\/span><\/p>

  1. realizadas para generar ingresos imponibles<\/span><\/li>
  2. sirven para mantener o desarrollar la actividad empresarial y la relaci\u00f3n del gasto con la actividad empresarial est\u00e1 claramente justificada,<\/span><\/li>
  3. si se derivan de las disposiciones de la parte 1 del apartado 13 de la Ley de Salud y Seguridad en el Trabajo. Por ejemplo, los costes de primeros auxilios, vigilancia de la salud de los empleados, formaci\u00f3n y an\u00e1lisis de riesgos.<\/span><\/li><\/ol>\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
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    \u00bfC\u00f3mo s\u00e9 si puedo llevar la factura a los gastos de la empresa o no?<\/h3>\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
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    Es decir, para determinar si puede coger cualquier factura a nombre de su empresa y pagarla con cargo a la cuenta de su empresa, tiene que responder a las siguientes preguntas.<\/span><\/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

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    1) \u00bfPodr\u00e9 utilizar esta compra para vender mis servicios o mi producto?<\/strong><\/p>

    Si la respuesta es afirmativa y la relaci\u00f3n entre la compra y el ingreso es directa, entonces dicha factura puede imputarse como gasto a la empresa.<\/span><\/p>

    Ejemplo 1. Usted compra un servicio de publicidad a una agencia de marketing. Esto tiene una correlaci\u00f3n directa con los ingresos de tu empresa, porque al gastar dinero en publicidad, obtendr\u00e1s m\u00e1s contactos de clientes potenciales.<\/span><\/i><\/p>

    Ejemplo 2. Usted paga los servicios de un peluquero con cargo a la cuenta de su empresa. Su l\u00f3gica podr\u00eda ser la siguiente: necesito tener buen aspecto para las reuniones con clientes, por lo que el gasto de la peluquer\u00eda ser\u00e1 un gasto de mi empresa. Lamentablemente, no se trata de una relaci\u00f3n directa, por lo que esos gastos no pueden imputarse a la empresa sin incurrir en impuestos.\u00a0<\/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

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    2) Si la respuesta a la pregunta anterior es negativa, hay que plantearse la siguiente pregunta. \u00bfApoya o desarrolla este gasto las actividades de la empresa?<\/strong><\/p>

    Si la respuesta es afirmativa y la relaci\u00f3n entre la compra y el desarrollo de la empresa o el mantenimiento de las operaciones es directa, entonces dicha factura puede imputarse como gasto a la empresa.<\/span><\/p>

    Ejemplo 1. Ha comprado cursos de formaci\u00f3n en ventas para sus empleados. Existe una correlaci\u00f3n directa con el desarrollo de las actividades. Puede tomar dicha factura como un gasto.<\/span><\/i><\/p>

    Ejemplo 2. Ha comprado cursos de chino, pero no tiene clientes de China ni ha recibido consultas de ese pa\u00eds. En este caso, el v\u00ednculo con el desarrollo del negocio no es directo. No puede asumir esa factura como gasto sin pagar impuestos.<\/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

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    3) Si la respuesta a la pregunta anterior es negativa, responda a la siguiente pregunta. \u00bfEst\u00e1 relacionada esta factura con la salud y la seguridad de sus trabajadores?\u00a0<\/strong><\/p>

    Si la respuesta es afirmativa, dicha factura puede pagarse con cargo a la cuenta de la empresa.<\/span><\/p>

    Si no es as\u00ed, dicha factura no puede pagarse con cargo a la cuenta de la empresa libre de impuestos.<\/span><\/p>

    Ejemplo 1. Env\u00edas a un empleado en viaje de negocios y necesita someterse a una prueba de coronavirus. Puedes pagar esta factura con cargo a la cuenta de la empresa, ya que se trata de un requisito gubernamental sin el cual el empleado no podr\u00e1 desempe\u00f1ar sus funciones.<\/span><\/i><\/p>

    Ejemplo 2. Quiere pagar una operaci\u00f3n de cirug\u00eda pl\u00e1stica con cargo a la cuenta de su empresa. En este caso, la factura de esos servicios no puede pagarse libre de impuestos porque el v\u00ednculo con la salud y la seguridad en el trabajo no es directo.\u00a0<\/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

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    Si la respuesta a las 3 preguntas es negativa, entonces no puede tomar dicha factura como un gasto sin incurrir en impuestos adicionales para su empresa.<\/strong><\/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":"

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[…]<\/p>\n","protected":false},"author":2,"featured_media":3684,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-3672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accres-blog"],"yoast_head":"\n\u041a\u0430\u043a\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u043c\u043e\u0436\u0435\u0442 \u043e\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f? - Accounting Resources<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accres.eu\/es\/kakie-rashody-mozet-oplachivat-kompanija\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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