{"id":284,"date":"2021-09-15T17:53:52","date_gmt":"2021-09-15T15:53:52","guid":{"rendered":"http:\/\/www.cgcanigo.net\/cuanto-dinero-cuesta-constituir-una-sociedad\/"},"modified":"2025-04-27T02:16:46","modified_gmt":"2025-04-27T00:16:46","slug":"cuanto-dinero-cuesta-constituir-una-sociedad","status":"publish","type":"post","link":"https:\/\/www.cgcanigo.net\/es\/cuanto-dinero-cuesta-constituir-una-sociedad\/","title":{"rendered":"\u00bfCu\u00e1nto dinero cuesta constituir una sociedad?"},"content":{"rendered":"<p>Los gastos de constituci\u00f3n de una sociedad, as\u00ed como los de ampliaci\u00f3n de capital se imputar\u00e1n al patrimonio neto de la sociedad, sin ser incluidos en la cuenta de P\u00e9rdidas y ganancias, de acuerdo a lo que establece el apartado 7 de la introducci\u00f3n del Plan General de Contabilidad (PGC) de 2007.<\/p>\n<p>Estos gastos deben reflejarse en el estado de cambios del patrimonio neto total, ya que forman parte de las variaciones del patrimonio neto del ejercicio como menores reservas, de acuerdo a la Norma de Registro y Valoraci\u00f3n 9\u00aa del PGC los gastos derivados incluyen los gastos de emisi\u00f3n de estos instrumentos, tales como:<\/p>\n<ul>\n<li>Impresi\u00f3n de memorias, boletines y t\u00edtulos.<\/li>\n<li>Honorarios de letrados notarios y registradores.<\/li>\n<li><\/li>\n<li><\/li>\n<li>Otros gastos de colocaci\u00f3n.<\/li>\n<\/ul>\n<p>Los gastos mencionados se pueden deducir del impuesto de sociedades (IS) en el ejercicio en que se produzcan. Sin embargo, como no se incorporan como gastos en la cuenta de p\u00e9rdidas y ganancias del ejercicio, se debe efectuar un ajuste negativo a la base imponible del impuesto por la totalidad de los gastos de constituci\u00f3n.<\/p>\n<p>Se debe considerar que en la base imponible de la declaraci\u00f3n del impuesto de sociedades se incorpora el importe neto de la cuant\u00eda de los gastos derivados de la constituci\u00f3n de la sociedad.<\/p>\n<p>Tambi\u00e9n son deducibles las cuotas de IVA soportadas en la constituci\u00f3n de una sociedad, se incluye:<\/p>\n<ul>\n<li>Las facturas de notar\u00eda.<\/li>\n<li>El registro Mercantil.<\/li>\n<li>La gestor\u00eda y el asesoramiento legal durante el periodo de constituci\u00f3n.<\/li>\n<\/ul>\n<p>Las facturas que soportan estos gastos, deben estar emitidas a nombre de la sociedad que se constituye, deben incluir adem\u00e1s su N\u00famero de Informaci\u00f3n Fiscal (NIF).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los gastos de constituci\u00f3n de una sociedad, as\u00ed como los de ampliaci\u00f3n de capital se imputar\u00e1n al patrimonio neto de la sociedad, sin ser incluidos en la cuenta de P\u00e9rdidas y ganancias, de acuerdo a lo que establece el apartado 7 de la introducci\u00f3n del Plan General de Contabilidad (PGC) de 2007. Estos gastos deben [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":282,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-284","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u25b7 CG Canig\u00f3 &#8226; \u00bfCu\u00e1nto dinero cuesta constituir una sociedad?<\/title>\n<meta name=\"description\" content=\"Los gastos de constituci\u00f3n de una sociedad, as\u00ed como los de ampliaci\u00f3n de capital se imputar\u00e1n al patrimonio neto de la sociedad, sin ser incluidos en la\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cgcanigo.net\/es\/cuanto-dinero-cuesta-constituir-una-sociedad\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u25b7 CG Canig\u00f3 &#8226; 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