{"id":7625,"date":"2022-11-09T13:11:03","date_gmt":"2022-11-09T12:11:03","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=7625"},"modified":"2022-11-09T13:11:05","modified_gmt":"2022-11-09T12:11:05","slug":"com-es-comptabilitzen-les-despeses-dexercicis-anteriors","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2022\/11\/09\/com-es-comptabilitzen-les-despeses-dexercicis-anteriors\/","title":{"rendered":"Com es comptabilitzen les despeses d&#8217;exercicis anteriors?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ja sigui perqu\u00e8 la factura mai ens va arribar, perqu\u00e8 es va traspaperar, perqu\u00e8 es va deixar per a m\u00e9s tard l&#8217;anotaci\u00f3 i es va oblidar o per qualsevol altre motiu, no \u00e9s estrany que una vegada tancat l&#8217;exercici apareguin despeses o p\u00e8rdues que no es van arribar a comptabilitzar en el seu moment i ens assaltin els dubtes de com procedir per al seu registre comptable i la seva possible deducci\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En general, no hi ha impediment perqu\u00e8 la seva empresa comptabilitzi i es dedueixi una despesa en un exercici posterior a aquell al qual correspongui. Normalment, Hisenda acceptar\u00e0 la deducci\u00f3 en l&#8217;exercici de comptabilitzaci\u00f3 (encara que es tracti d&#8217;una partida d&#8217;un exercici anterior), i nom\u00e9s en casos excepcionals posar\u00e0 objeccions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Objeccions.<\/strong>&nbsp;De fet, Hisenda nom\u00e9s ser\u00e0 restrictiva si en comptabilitzar la despesa en un exercici posterior la seva empresa tributa menys que si l&#8217;hagu\u00e9s comptabilitzat en l&#8217;exercici correcte. Per exemple:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Hisenda no li permetr\u00e0 comptabilitzar i deduir ara una despesa que correspongui a un exercici ja prescrit.<\/li><li>Tampoc li permetr\u00e0 deduir una amortitzaci\u00f3 si l&#8217;actiu en q\u00fcesti\u00f3 ja ha traspassat la seva vida \u00fatil m\u00e0xima.<\/li><li>Tamb\u00e9 regularitzar\u00e0 la situaci\u00f3 si amb la comptabilitzaci\u00f3 tardana la seva empresa ha aconseguit compensar unes p\u00e8rdues que, si hagu\u00e9s actuat correctament, no podria haver compensat.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">No obstant aix\u00f2, encara que Hisenda no sofreixi cap perjudici i no digui res, tingui en compte que incompleix la normativa comptable (que obliga a comptabilitzar els ingressos i despeses en el moment en el qual es reporten).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atenci\u00f3.<\/strong>&nbsp;La fiscalitat segueix el criteri comptable d&#8217;imputar els ingressos i les despeses segons meritaci\u00f3, amb independ\u00e8ncia de les dates de cobrament i pagament. No obstant aix\u00f2, els contribuents poden sol\u00b7licitar a l&#8217;Administraci\u00f3 Tribut\u00e0ria un m\u00e8tode d&#8217;imputaci\u00f3 temporal diferent, per exemple, el de caixa (la sol\u00b7licitud s&#8217;ha de presentar en els sis mesos abans de la finalitzaci\u00f3 del primer per\u00edode impositiu en qu\u00e8 aquest criteri tingui efectes. Si l&#8217;Administraci\u00f3 no contesta en un termini de sis mesos, s&#8217;ent\u00e9n estimada la sol\u00b7licitud).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Canvis en criteris comptables, errors i estimacions comptables<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D&#8217;especial transcend\u00e8ncia per a l&#8217;empresa, resulten les consideracions sobre els possibles canvis en criteris comptables, errors i estimacions, tots ells s\u00f3n analitzats en la Norma de Registre de Valoraci\u00f3 (NRV) 22a \u00abCanvis en criteris comptables, errors i estimacions comptables\u00bb del Pla General de Comptabilitat (PGC) i NRV 21a del PGC PIME.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segons aquestes NRV, quan es produeixi un&nbsp;<strong>canvi de criteri comptable<\/strong>, s&#8217;aplica de manera retroactiva i el seu efecte es calcula des de l&#8217;exercici m\u00e9s antic per al qual es disposi d&#8217;informaci\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Respecte als&nbsp;<strong>ingressos o despeses corresponents a exercicis anteriors<\/strong>&nbsp;que es derivin d&#8217;aquesta aplicaci\u00f3 motivar\u00e0, en l&#8217;exercici en qu\u00e8 es produeix el canvi de criteri, d&#8217;acord amb la NRV, el&nbsp;<strong>corresponent ajust<\/strong>&nbsp;per l&#8217;efecte acumulat de les variacions dels actius i passius, el qual&nbsp;<strong>s&#8217;imputar\u00e0 directament en el patrimoni net<\/strong>, en concret, en una&nbsp;<strong>partida de reserves<\/strong>&nbsp;tret que afect\u00e9s una despesa o un ingr\u00e9s que es va imputar en els exercicis previs directament en una altra partida del patrimoni net.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aix\u00ed mateix, es&nbsp;<strong>modificaran les xifres afectades en la informaci\u00f3 comparativa<\/strong>&nbsp;dels exercicis als quals l&#8217;afecti el canvi de criteri comptable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atenci\u00f3.<\/strong>&nbsp;En el tancament de l&#8217;exercici cal revisar fets posteriors (NRV 22a del PGC) i verificar si existeixen canvis en les estimacions, errors o canvis de criteri. Recordi que els errors i canvis de criteri tenen un efector retroactiu (c\u00e0rrec o abonament a reserves) mentre que els canvis en les estimacions tenen un efecte prospectiu (efecte en els anys seg\u00fcents).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En l&#8217;<strong>esmena d&#8217;errors relatius a exercicis anteriors<\/strong>&nbsp;la NRV estableix que li s\u00f3n aplicable les mateixes regles que per als canvis de criteris comptables. A aquest efecte, s&#8217;ent\u00e9n per errors les omissions o inexactituds en els comptes anuals d&#8217;exercicis anteriors per no haver utilitzat, o no haver-ho fet adequadament, informaci\u00f3 fiable que estava disponible quan es van formular i que l&#8217;empresa podria haver obtingut i tingut en compte en la formulaci\u00f3 d&#8217;aquests comptes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per tant, per&nbsp;<strong>registrar una despesa d&#8217;un exercici anterior no podem utilitzar el compte del grup 6<\/strong>&nbsp;que correspondria segons la seva naturalesa sin\u00f3 que utilitzarem&nbsp;<strong>el compte 113 de reserves volunt\u00e0ries<\/strong>, que es carregar\u00e0 per l&#8217;import resultant de l&#8217;efecte net deutor dels canvis experimentats per la correcci\u00f3 de l&#8217;error comptable, amb abonament als respectius comptes representatius dels elements patrimonials afectats, incloent-hi els relacionats amb la comptabilitzaci\u00f3 de l&#8217;efecte impositiu de l&#8217;ajust.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Recordi:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Els canvis de criteris comptables s&#8217;apliquen de manera retroactiva considerant el nou criteri com si aquest s&#8217;hagu\u00e9s aplicat sempre. En aquest cas, s&#8217;ha de realitzar un ajust fiscal pels anys anteriors.<\/li><li>Quan es tracta d&#8217;un error comptable, i la despesa es va comptabilitzar en un moment anterior o l&#8217;ingr\u00e9s en un moment posterior a la meritaci\u00f3, s&#8217;ha de regularitzar la situaci\u00f3 mitjan\u00e7ant una complement\u00e0ria. Quan la despesa es comptabilitza en un moment posterior o l&#8217;ingr\u00e9s en un moment anterior a meritaci\u00f3, es pot deixar com est\u00e0, tret que existeixi perjudici econ\u00f2mic per a la hisenda p\u00fablica.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si en tancar els comptes de la seva empresa observa que en anys anteriors va deixar de comptabilitzar alguna despesa, pot computar-la ara en la seva comptabilitat en els seg\u00fcents termes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>No ha de comptabilitzar-la en el compte de p\u00e8rdues i guanys. En tractar-se d&#8217;una partida procedent d&#8217;un exercici anterior, l&#8217;ha de carregar directament contra el compte de reserves.<\/li><li>Pot deduir la despesa en el seu impost sobre societats mitjan\u00e7ant un ajust extracomptable negatiu. Aix\u00f2 s\u00ed, asseguri&#8217;s que aquesta despesa compleix els requisits per a ser considerada fiscalment dedu\u00efble, i que no han passat m\u00e9s de quatre anys des de l&#8217;exercici en el qual s&#8217;hagu\u00e9s hagut d&#8217;imputar.<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer.<\/p>\n","protected":false},"author":1,"featured_media":7626,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-7625","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-ca-2","category-20","description-off"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat i plantejar-nos el dubte de qu\u00e8 n\u2019hem de fer.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/grupsisquella.com\/ca\/2022\/11\/09\/com-es-comptabilitzen-les-despeses-dexercicis-anteriors\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"ca_ES\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Grup Sisquella - Gestionem Confian\u00e7a\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Com es comptabilitzen les despeses d\u2019exercicis anteriors? 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