{"id":4426,"date":"2023-05-02T10:59:02","date_gmt":"2023-05-02T10:59:02","guid":{"rendered":"https:\/\/ocupados.grupopiquer.com\/contenidos\/producto\/adgn068po-impuesto-sobre-sociedades-is-gestion-fiscal-de-la-empresa-70-horas\/"},"modified":"2023-05-17T08:22:10","modified_gmt":"2023-05-17T08:22:10","slug":"adgn068po-impuesto-sobre-sociedades-is-gestion-fiscal-de-la-empresa-70-horas","status":"publish","type":"product","link":"https:\/\/ocupados.grupopiquer.com\/contenidos\/producto\/adgn068po-impuesto-sobre-sociedades-is-gestion-fiscal-de-la-empresa-70-horas\/","title":{"rendered":"ADGN068PO – Impuesto sobre Sociedades (IS): Gesti\u00f3n Fiscal de la Empresa (70 horas)"},"content":{"rendered":"
\n

OBJETIVOS<\/h3>\n
Gestionar el Impuesto de Sociedades en el entorno empresarial conforme al sistema fiscal vigente.<\/div>\n

CONTENIDOS<\/h3>\n
1. INTRODUCCI\u00d3N, \u00c1MBITO ESPACIAL, ELEMENTOS PERSONALES, HECHO IMPONIBLE Y EXENCIONES
\n1.1. Imposici\u00f3n directa sobre la renta.
\n1.2. Contribuyente.
\n1.3. Residencia.
\n1.4. Presunci\u00f3n de rentas y operaciones vinculadas.
\n1.5. Entidades exentas.<\/p>\n

2. EL IMPUESTO SOBRE SOCIEDADES Y LA CONTABILIDAD. ELEMENTOS TEMPORALES DEL IMPUESTO
\n2.1. Base imponible y contabilidad.
\n2.2. Imputaci\u00f3n temporal.<\/p>\n

3. AMORTIZACI\u00d3N. PRINCIPIOS Y CRITERIOS
\n3.1. Principios de amortizaci\u00f3n.
\n3.2. Amortizaci\u00f3n del inmovilizado material (I).
\n3.3. Amortizaci\u00f3n del inmovilizado material (II).
\n3.4. Amortizaci\u00f3n del inmovilizado intangible.<\/p>\n

4. ARRENDAMIENTO FINANCIERO, PROVISIONES, REGLAS DE VALORACI\u00d3N Y GASTOS NO DEDUCIBLES
\n4.1. Arrendamiento financiero.
\n4.2. Deterioro de valor y provisiones.
\n4.3. Valoraci\u00f3n.
\n4.4. Gastos no deducibles y subcapitalizaci\u00f3n.
\n4.5. Compensaci\u00f3n de base imponible negativa, per\u00edodo impositivo y devengo del impuesto, tipos de Gravamen y c\u00e1lculo de la cuota \u00edntegra.<\/p>\n

5. DEDUCCIONES DE LA CUOTA E INCENTIVOS
\n5.1. Deducci\u00f3n por doble imposici\u00f3n interna y bonificaciones.
\n5.2. Deducciones para incentivar la realizaci\u00f3n de determinadas actividades.
\n5.3. Deducci\u00f3n por reinversi\u00f3n.
\n5.4. R\u00e9gimen fiscal de canarias.
\n5.5. R\u00e9gimen transitorio y normas comunes de las deducciones en el impuesto sobre sociedades.<\/p>\n

6. GESTI\u00d3N DEL IMPUESTO
\n6.1. Pagos fraccionados.
\n6.2. Declaraci\u00f3n del impuesto.
\n6.3. Devoluciones.
\n6.4. Retenciones.
\n6.5. Sanciones por declaraci\u00f3n fuera de plazo.
\n6.6. Obligaciones contables.
\n6.7. Gravamen especial sobre dividendos y rentas de fuente extranjera.<\/p>\n

7. R\u00c9GIMEN ESPECIAL DE LAS EMPRESAS DE REDUCIDA DIMENSI\u00d3N
\n7.1. \u00c1mbito.
\n7.2. Libertad de amortizaci\u00f3n.
\n7.3. Amortizaci\u00f3n acelerada.
\n7.4. Insolvencias.
\n7.5. Incentivos a la reinversi\u00f3n.
\n7.6. Tipos de gravamen.<\/p>\n

8. INTRODUCCI\u00d3N A LA FISCALIDAD INTERNACIONAL EN EL \u00c1MBITO DEL IMPUESTO SOBRE SOCIEDADES
\n8.1. Generalidades.
\n8.2. Deducci\u00f3n por doble imposici\u00f3n internacional de dividendos y exenci\u00f3n de rentas extranjeras.
\n8.3. Incentivos y reg\u00edmenes fiscales para la internacionalizaci\u00f3n de las empresas espa\u00f1olas: incentivos Fiscales a la inversi\u00f3n exterior.\n<\/p><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Gestionar el Impuesto de Sociedades en el entorno empresarial conforme al sistema fiscal vigente.<\/p>\n","protected":false},"featured_media":5242,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}}},"product_brand":[],"product_cat":[124],"product_tag":[],"class_list":{"0":"post-4426","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-finanzas-y-seguros","7":"desktop-align-left","8":"tablet-align-left","9":"mobile-align-left","11":"first","12":"instock","13":"taxable","14":"shipping-taxable","15":"purchasable","16":"product-type-simple"},"yoast_head":"\nADGN068PO - 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