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Cuando un gasto es considerado un bien de inversión

Noticias Autónomos

Cuando un gasto es considerado un bien de inversión

blog image donacion_contenido_aspel_46_compras_inteligentes_860x334.jpg

A la hora de realizar nuestra actividad, los autónomos incurrimos en varios tipos de gasto, uno de los más peculiares, de los que más dudas genera y más repercusión fiscal tiene es el de los gastos de inversión.

Los bienes de inversión son gastos que vamos a realizar en bienes que vayan a estar en nuestra actividad durante más de un año, y que no sean considerados como consumibles, compras mercaderías que vayamos a vender etc. A modo de ejemplo, los bienes de inversión más habituales suelen ser, programas informáticos, teléfonos móviles, ordenadores, mobiliario, vehículos etc.

Su deducción es la siguiente, de cara al IVA, nos podremos deducir toda la cuota soportada al realizar la compra del bien correspondiente, en cambio en renta si el importe es superior a los 300€ no nos deduciremos nada. ¿Por qué?

Pues bien, una vez definido que es un bien de inversión y las cantidades deducibles en cada impuesto, hay que conocer que incidencia fiscal tienen los mismos en base a que modelo de tributación estemos sujetos. La mayoría de los autónomos tributamos en el Régimen de Estimación Directa Simplificada, en el cual no son deducibles las inversiones de cara a la renta (superiores a 300€), pero que en cambio nos otorga un 10% del beneficio anual libre de impuestos año tras año. Es decir, si obtenemos un beneficio en el año 2020 de 20.000€, en renta tributaremos por 18.000€.

Cabe resaltar que en la mayoría de actividades a la larga sale más beneficioso el estar en este Régimen, en el cual se opta de una especie de tarifa plana permanente, a no ser que se hayan tenido que realizar grandes inversiones para la puesta en marcha o remodelación del negocio por ejemplo.

El realizar este tipo de adquisiciones conlleva también una serie de obligaciones contables extra, como es la confección de un Libro de Registro de Bienes de Inversión, donde se reflejarán de manera individual cada uno de ellos.

Si estáis pensando en hacer algún desembolso importante, y queréis analizar su repercusión fiscal, poneros en contacto con el equipo de Gipuzkoautonomo para que os ayudemos a optar por la vía más beneficiosa para vuestro negocio.

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72SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 17 AND `language_id` = 2 LIMIT 1110
73SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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75SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
76SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 16 AND `language_id` = 2 LIMIT 1110
77SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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79SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1117
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81SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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87SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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91SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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93SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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103SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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105SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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109SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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111SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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113SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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119SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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121SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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123SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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125SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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127SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
128SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 251 AND `language_id` = 2 LIMIT 1110
129SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
130SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
131SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
132SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1116
133SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
134SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
135SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
136SELECT `InformationsContent`.`title` FROM `gipuzkoautonomo`.`informations_contents` AS `InformationsContent` WHERE `information_id` = 255 AND `language_id` = 2 LIMIT 1110
137SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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139SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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141SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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143SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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147SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
148SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
149SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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152SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
153SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
154SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
155SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
156SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
157SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
158SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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161SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
162SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
163SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
164SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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167SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
168SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
169SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
170SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
171SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
172SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
173SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
174SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
175SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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178SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
179SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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182SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
183SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
184SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
185SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
186SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
187SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
188SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
189SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
190SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
191SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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196SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
197SELECT `Language`.`id` FROM `gipuzkoautonomo`.`languages` AS `Language` WHERE `abbreviation` = 'spa' LIMIT 1110
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