{"id":4320,"date":"2025-01-16T14:50:01","date_gmt":"2025-01-16T12:50:01","guid":{"rendered":"https:\/\/www.assistgrup.com\/?p=4320"},"modified":"2025-01-16T14:50:01","modified_gmt":"2025-01-16T12:50:01","slug":"pagos-a-cuenta-del-is","status":"publish","type":"post","link":"https:\/\/www.assistgrup.com\/es\/pagos-a-cuenta-del-is\/","title":{"rendered":"Pagos a cuenta del IS"},"content":{"rendered":"<input class=\"fooboxshare_post_id\" type=\"hidden\" value=\"4320\"\/><div class=\"wp-block-image\">\n<figure class=\"alignleft size-full is-resized\"><a href=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/01\/3-3.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"665\" src=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/01\/3-3.jpg\" alt=\"\" class=\"wp-image-4321\" style=\"width:338px;height:auto\" srcset=\"https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/01\/3-3.jpg 1000w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/01\/3-3-300x200.jpg 300w, https:\/\/www.assistgrup.com\/wp-content\/uploads\/2025\/01\/3-3-768x511.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>Si su empresa factura menos de seis millones de euros al a\u00f1o, durante el mes de febrero puede modificar la forma de calcular los pagos a cuenta.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si su empresa factura menos de seis millones de euros al a\u00f1o, al calcular sus pagos fraccionados del Impuesto sobre Sociedades (IS) debe aplicar por defecto la \u201cmodalidad de cuotas\u201d y pagar el 18% de la cuota a ingresar del \u00faltimo ejercicio cuyo plazo de declaraci\u00f3n est\u00e9 vencido. De esta forma, si el ejercicio de su empresa coincide con el a\u00f1o natural:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En el pago a cuenta de abril deber\u00e1 tomar como referencia la cuota a ingresar del IS de 2023.<\/li>\n\n\n\n<li>En cambio, en los pagos a cuenta de octubre y diciembre deber\u00e1 tomar la del IS de 2024.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">No obstante, si prev\u00e9 que en el ejercicio 2025 sus beneficios van a ser inferiores, durante el mes de febrero puede optar por calcular los pagos a cuenta seg\u00fan el \u201csistema de bases\u201d, en cuyo caso podr\u00e1 calcular los pagos fraccionados seg\u00fan los beneficios acumulados del ejercicio en curso. As\u00ed evitar\u00e1 que la aplicaci\u00f3n del sistema de cuotas le obligue a realizar pagos a cuenta demasiado elevados y despu\u00e9s, en su declaraci\u00f3n, tener que solicitar devoluci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Nuestros asesores verificar\u00e1n si en su caso el c\u00e1lculo de los pagos a cuenta seg\u00fan el sistema de bases es m\u00e1s beneficioso, y le indicar\u00e1n la forma de optar por esta forma de c\u00e1lculo.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si su empresa factura menos de seis millones de euros al a\u00f1o, durante el mes de febrero puede modificar la forma de calcular los pagos a cuenta. Si su empresa factura menos de seis millones de euros al a\u00f1o, al calcular sus pagos fraccionados del Impuesto sobre Sociedades (IS) debe aplicar por defecto la \u201cmodalidad [&hellip;]<\/p>\n","protected":false},"author":956,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[1],"tags":[],"class_list":["post-4320","post","type-post","status-publish","format-standard","category-noticias","entry","has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pagos a cuenta del IS | Assistgrup<\/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:\/\/www.assistgrup.com\/es\/pagos-a-cuenta-del-is\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pagos a cuenta del IS | Assistgrup\" \/>\n<meta property=\"og:description\" content=\"Si su empresa factura menos de seis millones de euros al a\u00f1o, durante el mes de febrero puede modificar la forma de calcular los pagos a cuenta. 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