{"id":8541,"date":"2023-06-07T12:49:47","date_gmt":"2023-06-07T10:49:47","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=8541"},"modified":"2023-06-07T12:49:48","modified_gmt":"2023-06-07T10:49:48","slug":"la-declaracio-de-limpost-sobre-societats-de-lexercici-2022","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2023\/06\/07\/la-declaracio-de-limpost-sobre-societats-de-lexercici-2022\/","title":{"rendered":"La declaraci\u00f3 de l&#8217;impost sobre societats de l&#8217;exercici 2022"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Al BOE del 29 de maig de 2023, i en vigor des de l&#8217;1 de juliol, s&#8217;ha publicat l&#8217;<strong>Ordre HFP\/523\/2023, de 22 de maig<\/strong>, per la qual&nbsp;<strong>s&#8217;aproven els models de declaraci\u00f3 de l&#8217;impost sobre societats (IS) i de l&#8217;impost sobre la renda de no residents (IRNR)<\/strong>&nbsp;corresponent a establiments permanents i a entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes constitu\u00efdes a l&#8217;estranger amb pres\u00e8ncia en territori espanyol, per als&nbsp;<strong>per\u00edodes impositius iniciats entre l&#8217;1 de gener i el 31 de desembre de 2022<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per a aquest exercici 2022, entre altres novetats, hem de tenir en compte la nova tributaci\u00f3 m\u00ednima en l&#8217;IS del 15% a determinats contribuents; la reducci\u00f3 de la bonificaci\u00f3 en quota aplicable a les societats acollides al r\u00e8gim especial d&#8217;arrendament d&#8217;habitatges o la nova deducci\u00f3 per plans de pensions d&#8217;ocupaci\u00f3, sense oblidar-nos del nou c\u00f2mput del nombre m\u00ednim d&#8217;accionistes de les SICAV i r\u00e8gim transitori de dissoluci\u00f3 i liquidaci\u00f3 durant l&#8217;any 2022. Tamb\u00e9 s&#8217;han aprovat mesures fiscals respecte a les empreses emergents (\u00abStart-ups\u00bb), en vigor des del 23 de desembre de 2022, com per exemple la tributaci\u00f3 al tipus del 15% durant un m\u00e0xim de quatre anys, des del primer per\u00edode en el qual la base imposable resulti positiva, fins als tres seg\u00fcents, aix\u00ed com l&#8217;ajornament del pagament dels deutes tributaris.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s, s&#8217;han aprovat diferents resolucions i consultes de l&#8217;ICAC que afecten el Pla General de Comptabilitat (PGC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>NOVETATS CAMPANYA SOCIETATS 2022<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s de les novetats normatives, amb l&#8217;objectiu que l&#8217;Ag\u00e8ncia Tribut\u00e0ria disposi de m\u00e9s informaci\u00f3 per a millorar tant el control com l&#8217;assist\u00e8ncia als contribuents en la seva obligaci\u00f3 d&#8217;autoliquidar-se l&#8217;impost sobre societats, s&#8217;han introdu\u00eft els seg\u00fcents quadres de desglossament en els models 200 i 220:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En el model 200, el&nbsp;<strong>quadre detall \u00abSocis de SICAV en r\u00e8gim especial de dissoluci\u00f3 i liquidaci\u00f3<\/strong>&nbsp;(DT 41a LIS)\u00bb de la p\u00e0gina 2 bis on s&#8217;ha de recollir el NIF de les SICAV en les quals el contribuent participa i que es dissolen, aix\u00ed com el NIF de les institucions d&#8217;inversi\u00f3 col\u00b7lectiva on reinverteix, amb l&#8217;objectiu de poder realitzar avisos sobre el termini de compliment de la reinversi\u00f3 i poder assistir en l&#8217;emplenament del model, permetent emplenar caselles espec\u00edfiques que han estat creades per a l&#8217;aplicaci\u00f3 del que es disposa en la disposici\u00f3 transit\u00f2ria quaranta-unena de la LIS, aix\u00ed com els tipus als quals la SICAV pot tributar.<\/li>\n\n\n\n<li>En el model 200, per als casos en els quals&nbsp;<strong>el contribuent desenvolupi activitats agr\u00edcoles o ramaderes, la incorporaci\u00f3 en la p\u00e0gina 21 del quadre de \u00abComunicaci\u00f3 de l&#8217;import net del volum de negocis\u00bb d&#8217;informaci\u00f3 relativa a aquestes activitats<\/strong>. Aquesta informaci\u00f3 cal incloure-la per a atendre les peticions d&#8217;informaci\u00f3 que es puguin rebre en el marc de l&#8217;aplicaci\u00f3 de les intervencions en forma de pagaments directes i l&#8217;establiment de requisits comuns en el marc del Pla Estrat\u00e8gic de la Pol\u00edtica Agracia Comuna. Per a aix\u00f2, cal establir noves caselles en les quals figurin, de manera espec\u00edfica, els ingressos agraris.<\/li>\n\n\n\n<li>En els models 200 i 220, el&nbsp;<strong>quadre detall \u00abR\u00e8gim especial de vaixells i empreses navilieres a Can\u00e0ries: desglossament de la compensaci\u00f3 de bases imposables negatives\u00bb<\/strong>, amb informaci\u00f3 sobre l&#8217;import de les bases imposables negatives que corresponen al r\u00e8gim especial d&#8217;entitats navilieres de Can\u00e0ries i les que corresponen a la resta d&#8217;activitats, de tal forma que permeti assistir al contribuent en l&#8217;aplicaci\u00f3 de l&#8217;apartat 4 de l&#8217;article 76 de la Llei 19\/1994, de 6 de juliol, amb l&#8217;objectiu que les bases imposables negatives derivades de les activitats que generen el dret a l&#8217;aplicaci\u00f3 del r\u00e8gim especial de vaixells i empreses navilieres a Can\u00e0ries, no puguin ser compensades amb bases imposables positives derivades de la resta de les activitats de l&#8217;entitat, ni de l&#8217;exercici en curs ni en els posteriors.<\/li>\n\n\n\n<li>En els models 200 i 220, els&nbsp;<strong>quadres detall relatius a les deduccions per inversions i despeses realitzades per les autoritats portu\u00e0ries (art. 38 bis LIS), per produccions cinematogr\u00e0fiques estrangeres (art. 36.2 LIS) i per produccions cinematogr\u00e0fiques estrangeres a Can\u00e0ries<\/strong>&nbsp;(art. 36.2 LIS i DA 14a Llei 19\/1994), aix\u00ed com el desglossament de les deduccions pendents generades en anys anteriors per&nbsp;<strong>inversions en territoris d&#8217;\u00c0frica Occidental i despeses de propaganda<\/strong>&nbsp;i publicitat (art. 27 bis Llei 19\/1994) perqu\u00e8 el formulari \u00abSocietats web\u00bb pugui calcular adequadament l&#8217;import de la quota l\u00edquida m\u00ednima d&#8217;acord amb el que es disposa en el nou article 30 bis de la LIS.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FORMULARIS DE SUBMINISTRAMENT D&#8217;INFORMACI\u00d3 DE CORRECCIONS I DEDUCCIONS AL COMPTE DE P\u00c8RDUES I GUANYS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com en exercicis anteriors, es&nbsp;<strong>publiquen els formularis previstos per a subministrar informaci\u00f3<\/strong>&nbsp;en relaci\u00f3 amb determinades correccions i deduccions al compte de p\u00e8rdues i guanys d&#8217;import igual o superior a 50.000 euros (annex III), la mem\u00f2ria anual d&#8217;activitats i projectes executats i investigadors afectats per bonificacions a la Seguretat Social (annex IV) i la reserva per a inversions a Can\u00e0ries (annex V). Aquests formularis, que es troben hostatjats a la seu electr\u00f2nica de l&#8217;AEAT&nbsp;<strong>no han sofert cap modificaci\u00f3<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>MODELS DE DECLARACI\u00d3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Model 200:&nbsp;<\/strong>per a tots els contribuents de l&#8217;impost sobre societats i de l&#8217;impost sobre la renda de no residents obligats a presentar i subscriure la declaraci\u00f3 (establiments permanents i entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes constitu\u00efdes a l&#8217;estranger amb pres\u00e8ncia en territori espanyol).<\/li>\n\n\n\n<li><strong>Model 220<\/strong>: a presentar pels grups fiscals, inclosos els de cooperatives que tributin pel r\u00e8gim fiscal especial de consolidaci\u00f3 fiscal.<\/li>\n\n\n\n<li>Les declaracions que s&#8217;hagin de presentar davant l&#8217;Administraci\u00f3 de l&#8217;Estat per contribuents sotmesos a la&nbsp;<strong>normativa foral<\/strong>&nbsp;poden utilitzar, els models 200 o 220, o b\u00e9 el model aprovat per la normativa foral corresponent.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>FORMA DE PRESENTACI\u00d3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Model 200<\/strong>: la seva presentaci\u00f3 \u00e9s obligat\u00f2ria per via electr\u00f2nica fent \u00fas de certificats electr\u00f2nics reconeguts emesos per a la identificaci\u00f3 i autenticaci\u00f3 del contribuent.<\/li>\n\n\n\n<li><strong>Modelo 220:<\/strong>&nbsp;la seva presentaci\u00f3 \u00e9s obligat\u00f2ria per Internet fent \u00fas de certificats electr\u00f2nics reconeguts per a la identificaci\u00f3 i autenticaci\u00f3 del contribuent.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>DOCUMENTS A INCORPORAR JUNTAMENT AMB LA DECLARACI\u00d3<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El contribuent ha de presentar per via telem\u00e0tica, a trav\u00e9s de la seu electr\u00f2nica de l&#8217;AEAT, els seg\u00fcents documents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contribuents que incloguin rendes positives obtingudes per entitats no residents en aplicaci\u00f3 del r\u00e8gim de transpar\u00e8ncia fiscal internacional: han de presentar, de cada entitat no resident, els seg\u00fcents documents:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Nom o ra\u00f3 social i lloc del domicili social.<\/li>\n\n\n\n<li>Relaci\u00f3 d&#8217;administradors i lloc del seu domicili social.<\/li>\n\n\n\n<li>Balan\u00e7, compte de p\u00e8rdues i guanys i mem\u00f2ria.<\/li>\n\n\n\n<li>Import de la renda positiva que hagi de ser objecte d&#8217;imputaci\u00f3 en la base imposable. Justificaci\u00f3 dels impostos satisfets respecte de la renda positiva inclosa en la base imposable.<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contribuents per l&#8217;impost sobre la renda de no residents: la mem\u00f2ria informativa de les despeses dedu\u00efbles de direcci\u00f3 i generals d&#8217;administraci\u00f3 de la casa matriu que corresponguin a l&#8217;establiment permanent.<\/li>\n\n\n\n<li>Contribuents amb una proposta aprovada de valoraci\u00f3 d&#8217;operacions vinculades: l&#8217;escrit sobre l&#8217;aplicaci\u00f3 de la proposta.<\/li>\n\n\n\n<li>Contribuents acollits a operacions de reestructuraci\u00f3 empresarial:<\/li>\n\n\n\n<li>Identificaci\u00f3 de les entitats participants en l&#8217;operaci\u00f3 i la seva descripci\u00f3.<\/li>\n\n\n\n<li>C\u00f2pia de l&#8217;escriptura p\u00fablica o document equivalent que correspongui a l&#8217;operaci\u00f3.<\/li>\n\n\n\n<li>En el cas que les operacions s&#8217;haguessin realitzat mitjan\u00e7ant una oferta p\u00fablica d&#8217;adquisici\u00f3 d&#8217;accions, tamb\u00e9 s&#8217;ha d&#8217;aportar c\u00f2pia del corresponent fullet informatiu.<\/li>\n\n\n\n<li>Indicaci\u00f3, si \u00e9s el cas, de la no aplicaci\u00f3 del r\u00e8gim fiscal especial de reestructuraci\u00f3 empresarial.<\/li>\n\n\n\n<li>Els contribuents que duguin a terme inversions anticipades que es considerin com a materialitzaci\u00f3 de la reserva per a inversions a Can\u00e0ries, fetes amb c\u00e0rrec a dotacions d&#8217;aquesta reserva, pr\u00e8viament han d&#8217;emplenar el formulari aprovat en l&#8217;annex V.<\/li>\n\n\n\n<li>Quan s&#8217;hagi consignat una correcci\u00f3 al resultat del compte de p\u00e8rdues i guanys, com a disminuci\u00f3, per import igual o superior a 50.000\u202f\u20ac, en l&#8217;apartat denominat \u00abaltres correccions al resultat del compte de p\u00e8rdues i guanys\u00bb el contribuent, pr\u00e8viament a la presentaci\u00f3 de la declaraci\u00f3, ha de descriure la naturalesa de l&#8217;ajust realitzat a trav\u00e9s del formulari que figura com a Annex III de l&#8217;Ordre d&#8217;aprovaci\u00f3 del model.<\/li>\n\n\n\n<li>Se sol\u00b7licita informaci\u00f3 addicional, pr\u00e8viament a la presentaci\u00f3 de la declaraci\u00f3, quan l&#8217;import de qualsevol de les seg\u00fcents deduccions sigui igual o superior a 50.000\u202f\u20ac:\n<ul class=\"wp-block-list\">\n<li>Per reinversi\u00f3 de beneficis extraordinaris: identificaci\u00f3 dels b\u00e9ns transmesos i en els quals es materialitza la inversi\u00f3.<\/li>\n\n\n\n<li>Per activitats de recerca i desenvolupament i innovaci\u00f3 tecnol\u00f2gica: identificaci\u00f3 de les inversions i les despeses que donen dret a aquesta deducci\u00f3.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Les pimes, en els sup\u00f2sits en qu\u00e8 a m\u00e9s del r\u00e8gim de deducci\u00f3 per activitats d&#8217;R+D+I hagin pogut aplicar la bonificaci\u00f3 en la cotitzaci\u00f3 de la Seguretat Social, han d&#8217;emplenar el formulari que figura en l&#8217;Annex IV de l&#8217;Ordre d&#8217;aprovaci\u00f3 del model, i en aquest Annex s&#8217;ha de recollir la mem\u00f2ria anual d&#8217;activitats, projectes executats i investigadors.<\/li>\n\n\n\n<li>Per a la presentaci\u00f3 dels models de declaraci\u00f3 en els sup\u00f2sits en qu\u00e8, d&#8217;acord amb el que es disposa en el Concert Econ\u00f2mic amb la Comunitat Aut\u00f2noma del Pa\u00eds Basc o en el Conveni Econ\u00f2mic entre l&#8217;Estat i la Comunitat Foral de Navarra, el declarant es trobi sotm\u00e8s a la normativa de l&#8217;Estat o el grup fiscal es trobi subjecte al r\u00e8gim de consolidaci\u00f3 fiscal corresponent a l&#8217;Administraci\u00f3 de l&#8217;Estat i hagin de tributar conjuntament a totes dues administracions, estatal i foral, se segueixen les seg\u00fcents regles:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Per a la declaraci\u00f3 a presentar davant l&#8217;Administraci\u00f3 de l&#8217;Estat, la forma i lloc de presentaci\u00f3 s\u00f3n els que corresponguin, segons el model de qu\u00e8 es tracti, dels quals es regulen en aquesta Ordre.<\/li>\n\n\n\n<li>Per a la declaraci\u00f3 a presentar davant les Diputacions Forals del Pa\u00eds Basc o davant la Comunitat Foral de Navarra, la forma i lloc s\u00f3n els que corresponguin d&#8217;acord amb la normativa foral corresponent, i s&#8217;ha d&#8217;efectuar, davant cadascuna d&#8217;aquestes Administracions, l&#8217;ingr\u00e9s o sol\u00b7licitar la devoluci\u00f3 que procedeixi utilitzant els documents d&#8217;ingr\u00e9s i devoluci\u00f3 aprovats per la normativa foral, sense perjudici que, si \u00e9s el cas, es puguin presentar els models de declaraci\u00f3 aprovats en aquesta Ordre.<\/li>\n\n\n\n<li>Si es tracta de grups fiscals, les societats integrants han de presentar electr\u00f2nicament a trav\u00e9s del model 200, al seu torn, la documentaci\u00f3 regulada en l&#8217;article 2.5 d&#8217;aquesta Ordre, davant cadascuna d&#8217;aquestes Administracions tribut\u00e0ries, estatal o foral, d&#8217;acord amb les seves normes de procediment.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>TERMINI I PRESENTACI\u00d3<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Model 200<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En el termini de vint-i-cinc dies naturals seg\u00fcents als sis mesos posteriors a la conclusi\u00f3 del per\u00edode impositiu. Per a entitats amb exercici coincident amb l&#8217;any natural, el termini finalitza&nbsp;<strong>el 25 de juliol de 2023<\/strong>. Si s&#8217;opta per domiciliar el pagament el termini de presentaci\u00f3 \u00e9s&nbsp;<strong>fins al 20 de juliol de 2023<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si el pagament es domicilia en una entitat de cr\u00e8dit col\u00b7laboradora amb l&#8217;AEAT, el termini \u00e9s des de l&#8217;1 de juliol fins al 20 de juliol de 2023, tots dos inclusivament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Els contribuents el termini de declaraci\u00f3 dels quals s&#8217;hagu\u00e9s iniciat amb anterioritat a l&#8217;1 de juliol de 2023, han de presentar la declaraci\u00f3 dins dels vint-i-cinc dies naturals seg\u00fcents a aquesta data, tret que haguessin optat per presentar la declaraci\u00f3 utilitzant el model aprovat per a l&#8217;exercici 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En els vint primers dies naturals dels mesos d&#8217;abril, juliol, octubre i gener, at\u00e8s el trimestre en qu\u00e8 es produeix qualsevol de les seg\u00fcents circumst\u00e0ncies respecte a l&#8217;establiment permanent (EP) (si el termini de declaraci\u00f3 s&#8217;hagu\u00e9s iniciat abans de l&#8217;1 de juliol, han de presentar la declaraci\u00f3 fins al 25 de juliol, tret que hagin optat per utilitzar els models aprovats per a 2021, i en aquest cas els terminis s\u00f3n aquells):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quan conclogui el per\u00edode impositiu pel cessament en l&#8217;activitat d&#8217;un EP.<\/li>\n\n\n\n<li>Es realitzi la desafectaci\u00f3 de la inversi\u00f3 realitzada en l&#8217;EP.<\/li>\n\n\n\n<li>Es produeixi la transmissi\u00f3 de l&#8217;EP.<\/li>\n\n\n\n<li>L&#8217;EP traslladi la seva activitat a l&#8217;estranger o mori el titular de l&#8217;EP<\/li>\n\n\n\n<li>El mateix termini anterior s&#8217;aplica a les entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes constitu\u00efdes a l&#8217;estranger amb pres\u00e8ncia en territori espanyol, en el cas que cessin en la seva activitat, a comptar des d&#8217;aquest cessament.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Model 220<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dins del termini corresponent a la declaraci\u00f3 en r\u00e8gim de tributaci\u00f3 individual de l&#8217;entitat representant del grup fiscal o entitat cap\u00e7alera de grup.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amb la finalitat de poder-li oferir un millor servei,&nbsp;<strong>li preguem que prepari com m\u00e9s aviat millor la documentaci\u00f3 necess\u00e0ria i que sol\u00b7liciti dia i hora<\/strong>&nbsp;per poder-la analitzar conjuntament.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tingui present la seg\u00fcent documentaci\u00f3:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u2714<\/td><td><strong>Comptes anuals 2022<\/strong>: hi tindrem la informaci\u00f3 b\u00e0sica que cal incorporar al model de l&#8217;impost sobre societats.<\/td><\/tr><tr><td>\u2714<\/td><td>Declaracions de l&#8217;impost sobre societats d&#8217;exercicis anteriors: ens donen pistes sobre difer\u00e8ncies entre la base imposable i el resultat comptable que puguin revertir en 2022, bases imposables negatives que puguem compensar, saldo de deduccions no aplicades en el passat que es poden aprofitar ara, etc.<\/td><\/tr><tr><td>\u2714<\/td><td>Declaracions 2022 d&#8217;altres impostos perqu\u00e8 les quadrem amb les magnituds consignades en la declaraci\u00f3 de societats: IVA (resum anual), 190 de retencions, 180 de retencions per arrendament d&#8217;immobles, 193 (resum anual de retencions del capital mobiliari), etc.<\/td><\/tr><tr><td>\u2714<\/td><td>Pagaments fraccionats de 2022.<\/td><\/tr><tr><td>\u2714<\/td><td>Certificats: de retencions sobre arrendaments d&#8217;immobles, sobre rendiments del capital mobiliari percebuts, d&#8217;entitats en r\u00e8gim d&#8217;atribuci\u00f3 de rendes, si \u00e9s que la societat \u00e9s part\u00edcip o comuner o de donatius o donacions efectuades en l&#8217;exercici i de donatius o donacions, etc.<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Per a aquest exercici 2022, entre altres novetats, hem de tenir en compte la nova tributaci\u00f3 m\u00ednima en l&#8217;IS del 15% a determinats contribuents<\/p>\n","protected":false},"author":1,"featured_media":8542,"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-8541","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 - 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