{"id":4048,"date":"2021-03-24T00:00:00","date_gmt":"2021-03-24T00:00:00","guid":{"rendered":"https:\/\/well-tax.com\/super-deduction-capital-allowance-20\/"},"modified":"2024-03-13T08:47:00","modified_gmt":"2024-03-13T08:47:00","slug":"superdeduccion-deduccion-de-capital-20","status":"publish","type":"post","link":"https:\/\/well-tax.com\/es\/super-deduction-capital-allowance-20\/","title":{"rendered":"Superdeducci\u00f3n: desgravaci\u00f3n por bienes de capital 2,0"},"content":{"rendered":"<p>Desde 1<sup>st<\/sup> de abril de 2021 al 31<sup>st<\/sup> marzo de 2023 las empresas podr\u00e1n beneficiarse de una nueva forma de contabilizar las desgravaciones por bienes de capital, denominada \"superdeducci\u00f3n\". Esto permitir\u00e1 a las empresas que invierten en plantas y maquinaria deducir de sus beneficios 130% del capital invertido. En la pr\u00e1ctica, esto ahorrar\u00e1 25 peniques del impuesto de sociedades por cada libra de gasto subvencionable.<\/p>\n<p>Sin embargo, seguramente habr\u00e1 condiciones que cumplir para poder beneficiarse de la superdeducci\u00f3n. Por ejemplo, ser\u00e1 esencial llevar una contabilidad rigurosa que acredite las inversiones. Pero lo m\u00e1s importante es que las empresas se aseguren de no enajenar el activo antes de que finalice el r\u00e9gimen. Si no tienen en cuenta esta prerrogativa y enajenan el activo (por el que se solicit\u00f3 la superdeducci\u00f3n) antes del 31 de<sup>st<\/sup> marzo de 2023, tendr\u00e1n que considerar la posibilidad de pagar impuestos iguales o incluso superiores a la cantidad invertida anteriormente.<\/p>\n<p>Todav\u00eda no est\u00e1 claro cu\u00e1l ser\u00eda el tratamiento de esos activos, como los programas inform\u00e1ticos que las empresas desarrollan internamente y luego capitalizan como activos inmateriales en sus balances. De hecho, normalmente los costes de desarrollo pueden capitalizarse deduci\u00e9ndolos de los beneficios de las empresas mediante el m\u00e9todo cl\u00e1sico de deducci\u00f3n de capital. De todos modos, HMRC no ha proporcionado ninguna aclaraci\u00f3n al respecto todav\u00eda.<\/p>\n<p>P\u00f3ngase en contacto con nosotros en <a href=\"mailto:info@well-tax.com\">info@well-tax.com<\/a> o visite nuestro sitio web <a href=\"https:\/\/well-tax.com\/es\/\">www.well-tax.com<\/a> para obtener m\u00e1s informaci\u00f3n.<\/p>\n<p>Autor<\/p>\n<p>Marco Mittica<\/p>","protected":false},"excerpt":{"rendered":"<p>From 1st April 2021 to 31st March 2023 businesses can benefit from a new way of accounting for capital allowances, called \u2018super-deduction\u2019. This will allow those companies which invest in plants and machineries to deduct from their profits 130% of the capital invested. In practice, this will save 25p off company corporation tax due for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4048","post","type-post","status-publish","format-standard","hentry","category-taxation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Super-deduction: capital allowance 2.0 - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/es\/superdeduccion-deduccion-de-capital-20\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Super-deduction: capital allowance 2.0 - WellTax\" \/>\n<meta property=\"og:description\" content=\"From 1st April 2021 to 31st March 2023 businesses can benefit from a new way of accounting for capital allowances, called \u2018super-deduction\u2019. 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