{"id":9048,"date":"2024-09-16T12:04:57","date_gmt":"2024-09-16T10:04:57","guid":{"rendered":"https:\/\/grupsisquella.com\/?p=9048"},"modified":"2024-09-16T12:04:58","modified_gmt":"2024-09-16T10:04:58","slug":"com-es-declara-fiscalment-el-kit-digital","status":"publish","type":"post","link":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/","title":{"rendered":"Com es declara fiscalment el Kit Digital?"},"content":{"rendered":"\n<p><strong>Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa &#8216;Kit Digital&#8217;, \u00e9s important que conegueu com afecta la vostra tributaci\u00f3<\/strong><\/p>\n\n\n\n<p>Com ja sap, el Kit Digital \u00e9s una subvenci\u00f3 dirigida a aut\u00f2noms i empreses de fins a 250 treballadors per a implementar solucions digitals (com la pres\u00e8ncia a Internet, ciberseguretat, comer\u00e7 electr\u00f2nic, entre altres). La quantia de la subvenci\u00f3 dep\u00e8n de la mida de l&#8217;empresa i el nombre de treballadors, oscil\u00b7lant entre 3.000 i 29.000 euros.<\/p>\n\n\n\n<p>El bo digital es pot utilitzar per a diferents solucions digitals, amb un import m\u00e0xim subvencionable que varia segons el tipus d&#8217;empresa i soluci\u00f3 (entre 1.000 i 29.000 euros).<\/p>\n\n\n\n<p>Les solucions s&#8217;han de contractar amb prove\u00efdors autoritzats (&#8220;agents digitalitzadors&#8221;). La subvenci\u00f3 cobreix l&#8217;import corresponent, excepte l&#8217;IVA, que l&#8217;ha d&#8217;abonar la seva empresa.<\/p>\n\n\n\n<p>Per a m\u00e9s informaci\u00f3 i sol\u00b7licitud de la subvenci\u00f3, accedeixi al&nbsp;<a href=\"https:\/\/www.acelerapyme.es\/ca\/kit-digital\" target=\"_blank\" rel=\"noreferrer noopener\">portal&nbsp;<em>Acelera Pyme<\/em><\/a>.<\/p>\n\n\n\n<p><strong>Tributaci\u00f3 de la subvenci\u00f3<\/strong><\/p>\n\n\n\n<p><strong>Imputaci\u00f3 segons la finalitat de la subvenci\u00f3<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Subvenci\u00f3 corrent:<\/strong>\u00a0si l&#8217;ajut es destina a cobrir despeses de l&#8217;exercici, s&#8217;imputa com un major ingr\u00e9s en l&#8217;exercici en el qual es notifiqui la seva concessi\u00f3.<\/li>\n\n\n\n<li><strong>Subvenci\u00f3 de capital:<\/strong>\u00a0quan la subvenci\u00f3 es vincula a l&#8217;adquisici\u00f3 d&#8217;un b\u00e9 patrimonial, la seva imputaci\u00f3 es fa a mesura que s&#8217;amortitzi el b\u00e9 adquirit.<\/li>\n<\/ul>\n\n\n\n<p><strong>Tractament fiscal de l&#8217;immobilitzat<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La subvenci\u00f3 destinada a adquirir immobilitzats (tangibles o intangibles) s&#8217;ha d&#8217;imputar a mesura que s&#8217;amortitzi el b\u00e9.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemple pr\u00e0ctic:<\/strong>&nbsp;si adquireix un programari amb l&#8217;ajuda del Kit Digital:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Registri el programari com una &#8220;Aplicaci\u00f3 inform\u00e0tica&#8221; i comptabilitzi&#8217;l com una subvenci\u00f3 de capital.<\/li>\n\n\n\n<li>Al final de cada exercici, apliqui l&#8217;amortitzaci\u00f3 corresponent (si aplica el coeficient m\u00e0xim, el 33% del valor de la soluci\u00f3) i declari un ingr\u00e9s proporcional.<\/li>\n<\/ul>\n\n\n\n<p><strong>R\u00e8gim d&#8217;estimaci\u00f3 directa simplificada per a aut\u00f2noms<\/strong><\/p>\n\n\n\n<p>Per a aut\u00f2noms sota el r\u00e8gim d&#8217;estimaci\u00f3 directa simplificada en l&#8217;IRPF, el coeficient m\u00e0xim d&#8217;amortitzaci\u00f3 per a aplicacions inform\u00e0tiques \u00e9s del 26% anual. Per tant, si la subvenci\u00f3 es destina a un immobilitzat, l&#8217;ingr\u00e9s s&#8217;ha de declarar a mesura que s&#8217;amortitzi el b\u00e9, no en l&#8217;exercici en qu\u00e8 es rebi l&#8217;ajut.<\/p>\n\n\n\n<p>Us podeu posar en contacte amb aquest despatx professional per qualsevol dubte o aclariment que pugueutenir sobre aquesta q\u00fcesti\u00f3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa &#8216;Kit Digital&#8217;, \u00e9s important que conegueu com afecta la vostra tributaci\u00f3<\/p>\n","protected":false},"author":1,"featured_media":9049,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[20],"tags":[],"class_list":["post-9048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general-ca-2","category-20","description-off"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com es declara fiscalment el Kit Digital? - Grup Sisquella<\/title>\n<meta name=\"description\" content=\"Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa &#039;Kit Digital&#039;, \u00e9s important que conegueu com afecta la vostra tributaci\u00f3\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com es declara fiscalment el Kit Digital? - Grup Sisquella\" \/>\n<meta property=\"og:description\" content=\"Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa &#039;Kit Digital&#039;, \u00e9s important que conegueu com afecta la vostra tributaci\u00f3\" \/>\n<meta property=\"og:url\" content=\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\" \/>\n<meta property=\"og:site_name\" content=\"Grup Sisquella\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-16T10:04:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-16T10:04:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"810\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/grupsisquella.com\/#\/schema\/person\/9e55f2cfd6c9886496d3f27ed27acae5\"},\"headline\":\"Com es declara fiscalment el Kit Digital?\",\"datePublished\":\"2024-09-16T10:04:57+00:00\",\"dateModified\":\"2024-09-16T10:04:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\"},\"wordCount\":384,\"image\":{\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg\",\"articleSection\":[\"General\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\",\"url\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\",\"name\":\"Com es declara fiscalment el Kit Digital? - Grup Sisquella\",\"isPartOf\":{\"@id\":\"https:\/\/grupsisquella.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg\",\"datePublished\":\"2024-09-16T10:04:57+00:00\",\"dateModified\":\"2024-09-16T10:04:58+00:00\",\"author\":{\"@id\":\"https:\/\/grupsisquella.com\/#\/schema\/person\/9e55f2cfd6c9886496d3f27ed27acae5\"},\"description\":\"Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa 'Kit Digital', \u00e9s important que conegueu com afecta la vostra tributaci\u00f3\",\"breadcrumb\":{\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage\",\"url\":\"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg\",\"contentUrl\":\"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg\",\"width\":810,\"height\":450},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/grupsisquella.com\/ca\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Com es declara fiscalment el Kit Digital?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/grupsisquella.com\/#website\",\"url\":\"https:\/\/grupsisquella.com\/\",\"name\":\"Grup Sisquella\",\"description\":\"Gestionem Confian\u00e7a\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/grupsisquella.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/grupsisquella.com\/#\/schema\/person\/9e55f2cfd6c9886496d3f27ed27acae5\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/grupsisquella.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1d04c686d031d550da3831e4d4235fc4535d734a0ee259f9f67388169c68e041?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1d04c686d031d550da3831e4d4235fc4535d734a0ee259f9f67388169c68e041?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\/\/grupsisquella.com\/ca\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Com es declara fiscalment el Kit Digital? - Grup Sisquella","description":"Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa 'Kit Digital', \u00e9s important que conegueu com afecta la vostra tributaci\u00f3","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/","og_locale":"ca_ES","og_type":"article","og_title":"Com es declara fiscalment el Kit Digital? - Grup Sisquella","og_description":"Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa 'Kit Digital', \u00e9s important que conegueu com afecta la vostra tributaci\u00f3","og_url":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/","og_site_name":"Grup Sisquella","article_published_time":"2024-09-16T10:04:57+00:00","article_modified_time":"2024-09-16T10:04:58+00:00","og_image":[{"width":810,"height":450,"url":"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"admin","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#article","isPartOf":{"@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/"},"author":{"name":"admin","@id":"https:\/\/grupsisquella.com\/#\/schema\/person\/9e55f2cfd6c9886496d3f27ed27acae5"},"headline":"Com es declara fiscalment el Kit Digital?","datePublished":"2024-09-16T10:04:57+00:00","dateModified":"2024-09-16T10:04:58+00:00","mainEntityOfPage":{"@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/"},"wordCount":384,"image":{"@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage"},"thumbnailUrl":"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg","articleSection":["General"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/","url":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/","name":"Com es declara fiscalment el Kit Digital? - Grup Sisquella","isPartOf":{"@id":"https:\/\/grupsisquella.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage"},"image":{"@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage"},"thumbnailUrl":"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg","datePublished":"2024-09-16T10:04:57+00:00","dateModified":"2024-09-16T10:04:58+00:00","author":{"@id":"https:\/\/grupsisquella.com\/#\/schema\/person\/9e55f2cfd6c9886496d3f27ed27acae5"},"description":"Si com a empresari o aut\u00f2nom heu sol\u00b7licitat una de les subvencions del programa 'Kit Digital', \u00e9s important que conegueu com afecta la vostra tributaci\u00f3","breadcrumb":{"@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#primaryimage","url":"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg","contentUrl":"https:\/\/grupsisquella.com\/wp-content\/uploads\/2024\/09\/kit-digital.jpeg","width":810,"height":450},{"@type":"BreadcrumbList","@id":"https:\/\/grupsisquella.com\/ca\/2024\/09\/16\/com-es-declara-fiscalment-el-kit-digital\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/grupsisquella.com\/ca\/"},{"@type":"ListItem","position":2,"name":"Com es declara fiscalment el Kit Digital?"}]},{"@type":"WebSite","@id":"https:\/\/grupsisquella.com\/#website","url":"https:\/\/grupsisquella.com\/","name":"Grup Sisquella","description":"Gestionem Confian\u00e7a","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/grupsisquella.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Person","@id":"https:\/\/grupsisquella.com\/#\/schema\/person\/9e55f2cfd6c9886496d3f27ed27acae5","name":"admin","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/grupsisquella.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1d04c686d031d550da3831e4d4235fc4535d734a0ee259f9f67388169c68e041?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1d04c686d031d550da3831e4d4235fc4535d734a0ee259f9f67388169c68e041?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/grupsisquella.com\/ca\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/posts\/9048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/comments?post=9048"}],"version-history":[{"count":1,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/posts\/9048\/revisions"}],"predecessor-version":[{"id":9052,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/posts\/9048\/revisions\/9052"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/media\/9049"}],"wp:attachment":[{"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/media?parent=9048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/categories?post=9048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grupsisquella.com\/ca\/wp-json\/wp\/v2\/tags?post=9048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}