{"id":36022,"date":"2015-03-12T11:12:10","date_gmt":"2015-03-12T10:12:10","guid":{"rendered":"https:\/\/www.jovespectacle.cat\/noticies\/?p=36022"},"modified":"2015-03-12T11:12:10","modified_gmt":"2015-03-12T10:12:10","slug":"reforma-fiscal-2015-i-impost-sobre-societats-i-iva","status":"publish","type":"post","link":"https:\/\/www.jovespectacle.cat\/portal\/2015\/03\/12\/reforma-fiscal-2015-i-impost-sobre-societats-i-iva\/","title":{"rendered":"Reforma fiscal 2015 (I): impost sobre societats i IVA"},"content":{"rendered":"<p><img decoding=\"async\" class=\" aligncenter\" src=\"http:\/\/sde.cultura.gencat.cat\/contingut\/m_pujadocuments\/documents\/images\/newsletter\/CAPjuridic_522.jpg\" alt=\"\" \/><\/p>\n<p><span style=\"color: #000000\"><strong>17.03.2015 \/<span class=\"lila\">\u00a0<span style=\"color: #008000\">SEMINARIS<\/span>:<\/span><\/strong><\/span><\/p>\n<h3><span style=\"color: #000000\">Reforma fiscal 2015 (I): impost sobre societats i IVA<\/span><\/h3>\n<p><span style=\"color: #000000\"><strong>L&#8217;OBJECTIU DE LA SESSI\u00d3<\/strong>\u00a0\u00e9s analitzar les principals novetats introdu\u00efdes, a trav\u00e9s de la recent reforma fiscal, a l&#8217;impost sobre societats (IS) i l&#8217;impost sobre el valor afegit (IVA), amb una menci\u00f3 especial d&#8217;aquells aspectes que tenen una rellev\u00e0ncia especial en l&#8217;activitat de les empreses que operen en l&#8217;\u00e0mbit de la cultura.<\/span><\/p>\n<p><span style=\"color: #000000\">Tamb\u00e9 es tractaran els punts de m\u00e9s import\u00e0ncia que cont\u00e9 el Pla de Control Tributari vigent de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT), aix\u00ed com el criteri adoptat pels \u00f2rgans inspectors en el marc de l&#8217;operativa de les societats professionals i les seves relacions amb els seus socis.<\/span><\/p>\n<p><span style=\"color: #000000\"><strong>SESSI\u00d3 ADRE\u00c7ADA\u00a0<\/strong>a empreses del sector cultural i creatiu en general.<\/span><\/p>\n<p><span style=\"color: #000000\"><strong>Propera sessi\u00f3:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000\"><em><strong>Reforma fiscal 2015 (II): IRPF i \u00a0Impost sobre la renda de no residents (IRNR)<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #000000\">Dimarts,\u00a0<strong>21 d&#8217;abril\u00a0<\/strong>del 2015 (inscripci\u00f3 pendent d&#8217;obertura).<\/span><\/p>\n<h3 class=\"lila f12\"><span style=\"color: #008000\">HORARI I ESPAI<\/span><\/h3>\n<p><span style=\"color: #000000\"><strong>Dimarts 17 de mar\u00e7,<\/strong>\u00a0 de 11:00 a \u00a013:30 h.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000\">Sala d&#8217;actes de l&#8217;Arts Santa M\u00f2nica.\u00a0<span style=\"text-decoration: underline;color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"https:\/\/www.google.es\/maps\/place\/Rambla+de+Santa+M%C3%B2nica,+7,+08002+Barcelona\/data=%214m2%213m1%211s0x12a4a2571186740f:0xaed5a836d5141e17?sa=X&amp;ei=rFz9VIT5DMOzUZeng9AO&amp;ved=0CB4Q8gEwAA\" target=\"_blank\">Rambla de Santa M\u00f2nica, 7.\u00a0Barcelona 08002.<\/a><\/span><\/span><br \/>\n<span style=\"color: #000000\"> <a style=\"color: #000000\" href=\"http:\/\/sde.cultura.gencat.cat\/cultura\/reforma-fiscal-2015-%28i%29:-impost-sobre-societats-i-iva_ad_1197_ambit.html\" target=\"_blank\"><img decoding=\"async\" src=\"http:\/\/sde.cultura.gencat.cat\/contingut\/m_pujadocuments\/documents\/images\/newsletter\/botonsinscriu-te\/barrains-3.jpg\" alt=\"\" \/><\/a><\/span><\/p>\n<p><span style=\"color: #ff0000\"><em><strong>Registre d&#8217;inscripcions a les 10:50h<\/strong><\/em><\/span><\/p>\n<p><span style=\"color: #000000\"><img decoding=\"async\" src=\"http:\/\/sde.cultura.gencat.cat\/contingut\/m_pujadocuments\/documents\/images\/newsletter\/programa.jpg\" alt=\"\" \/><\/span><\/p>\n<p><span style=\"color: #000000\"><strong>1. Impost sobre societats<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000\">Els nous percentatges de participaci\u00f3 entre soci-societat a l&#8217;efecte de la consideraci\u00f3 de part vinculada i les seves repercussions tribut\u00e0ries.<\/span><\/li>\n<li><span style=\"color: #000000\">La tributaci\u00f3 de l&#8217;impost sobre societats de les societats professionals.<\/span><\/li>\n<li><span style=\"color: #000000\">Les caracter\u00edstiques i la tributaci\u00f3 de les empreses de nova creaci\u00f3.<\/span><\/li>\n<li><span style=\"color: #000000\">La deducci\u00f3 per inversions en produccions cinematogr\u00e0fiques.<\/span><\/li>\n<li><span style=\"color: #000000\">La deducci\u00f3 per les despeses efectuades en la producci\u00f3 o l&#8217;exhibici\u00f3 d&#8217;espectacles en viu d&#8217;arts esc\u00e8niques i musicals.<\/span><\/li>\n<li><span style=\"color: #000000\">La deducci\u00f3 per donatius.<\/span><\/li>\n<li><span style=\"color: #000000\">Els nous tipus de retenci\u00f3.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000\">El\u00a0<strong>Pla de Control Tributari:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000\">Les principals directrius marcades pel Pla de Control Tributari aprovat per l&#8217;AEAT pel que respecta a les activitats desenvolupades a Espanya per professionals del m\u00f3n de l&#8217;espectacle.<\/span><\/li>\n<li><span style=\"color: #000000\">La posici\u00f3 de la inspecci\u00f3 envers les denominades societats professionals: punts conflictius.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000\"><strong>2. IVA:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000\">La repercussi\u00f3 de l&#8217;IVA corresponent a les manifestacions art\u00edstiques realitzades a Espanya per no establerts.<\/span><\/li>\n<li><span style=\"color: #000000\">La sol\u00b7licitud de devoluci\u00f3 de l&#8217;IVA per part de no residents.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000\"><strong>Ponents:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000\"><strong><img loading=\"lazy\" decoding=\"async\" class=\" alignleft\" src=\"http:\/\/sde.cultura.gencat.cat\/contingut\/m_pujadocuments\/documents\/images\/Enric%20Juan.jpg\" alt=\"\" width=\"114\" height=\"114\" \/>Enric Juan.<\/strong> Llicenciat en economia i m\u00e0ster en assessoria fiscal per la Universitat de Barcelona i senior manager del Departament de Corporate Tax Services de KPMG Abogados, Enric Juan assessora de manera recurrent clients tant nacionals com internacionals. S&#8217;ha especialitzat en fiscalitat de l&#8217;empresa familiar, tributaci\u00f3 de grups de societats, operacions de reestructuraci\u00f3 empresarial i fiscalitat del sector immobiliari.\u00a0\u00a0 \u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000\"><strong><img loading=\"lazy\" decoding=\"async\" class=\" alignleft\" src=\"http:\/\/sde.cultura.gencat.cat\/contingut\/m_pujadocuments\/documents\/images\/Albert%20Leiva.JPG\" alt=\"\" width=\"105\" height=\"140\" \/>Albert Leiva.<\/strong> Associat S\u00e8nior del grup de Tributaci\u00f3 Indirecte de KPMG Abogados a Barcelona. Llicenciat en Dret\u00a0 per la\u00a0 Universitat Aut\u00f3noma de Barcelona. M\u00e1ster de Assessoria y Gesti\u00f3 Tribut\u00e0ria per Esade, Universitat Ramon Llull. Albert es va incorporar a KPMG Abogados especialitzant-se en materia de tributaci\u00f3 indirecta, havent participat en projecte d&#8217;assessorament i optimitzaci\u00f3 fiscal tant en companyies d&#8217;\u00e0mbit nacional com internacional de diferents sectors econ\u00f2mics, en especial financer, sanitari i immobiliari.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>17.03.2015 \/\u00a0SEMINARIS: Reforma fiscal 2015 (I): impost sobre societats i IVA L&#8217;OBJECTIU DE LA SESSI\u00d3\u00a0\u00e9s analitzar les principals novetats introdu\u00efdes, a trav\u00e9s de la recent reforma fiscal, a l&#8217;impost sobre societats (IS) i l&#8217;impost sobre el valor afegit (IVA), amb una menci\u00f3 especial d&#8217;aquells aspectes que tenen una rellev\u00e0ncia especial en l&#8217;activitat de les empreses &#8230;<\/p>\n","protected":false},"author":1,"featured_media":26520,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[28],"tags":[],"class_list":["post-36022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jornades-i-seminaris"],"jetpack_featured_media_url":"https:\/\/www.jovespectacle.cat\/portal\/wp-content\/uploads\/2013\/10\/sde.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/posts\/36022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/comments?post=36022"}],"version-history":[{"count":0,"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/posts\/36022\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/media\/26520"}],"wp:attachment":[{"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/media?parent=36022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/categories?post=36022"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jovespectacle.cat\/portal\/wp-json\/wp\/v2\/tags?post=36022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}