{"id":4547,"date":"2024-09-15T18:23:12","date_gmt":"2024-09-15T18:23:12","guid":{"rendered":"https:\/\/pruymannconsulting.com\/como-se-declara-fiscalmente-el-kit-digital\/"},"modified":"2024-09-15T18:23:12","modified_gmt":"2024-09-15T18:23:12","slug":"como-se-declara-fiscalmente-el-kit-digital","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/como-se-declara-fiscalmente-el-kit-digital\/","title":{"rendered":"\u00bfC\u00f3mo se declara fiscalmente el Kit Digital?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>Como ya sabr\u00e1, el Kit Digital es una subvenci\u00f3n dirigida a aut\u00f3nomos y empresas de hasta 250 trabajadores para implementar soluciones digitales (como presencia en internet, ciberseguridad, e-commerce, entre otros). La cuant\u00eda de la subvenci\u00f3n depende del tama\u00f1o de la empresa y el n\u00famero de trabajadores, oscilando entre 3.000 y 29.000 euros.<\/p>\n<p>El bono digital puede utilizarse para diferentes soluciones digitales, con un importe m\u00e1ximo subvencionable que var\u00eda seg\u00fan el tipo de empresa y soluci\u00f3n (entre 1.000 y 29.000 euros).<\/p>\n<p>Las soluciones deben contratarse con proveedores autorizados (&quot;agentes digitalizadores&quot;). La subvenci\u00f3n cubre el importe correspondiente, excepto el IVA, que deber\u00e1 abonar su empresa.<\/p>\n<p>Para m\u00e1s informaci\u00f3n y solicitud de la subvenci\u00f3n, acceda al <a href=\"https:\/\/www.acelerapyme.es\/kit-digital\" target=\"_blank\" rel=\"noopener\">portal Acelera Pyme<\/a>.<\/p>\n<p><strong>Tributaci\u00f3n de la subvenci\u00f3n<\/strong><\/p>\n<p><strong>Imputaci\u00f3n seg\u00fan la finalidad de la subvenci\u00f3n<\/strong><\/p>\n<ul>\n<li><strong>Subvenci\u00f3n corriente<\/strong>: Si la ayuda se destina a cubrir gastos del ejercicio, se imputa como un mayor ingreso en el ejercicio en el que se notifique su concesi\u00f3n.<\/li>\n<li><strong>Subvenci\u00f3n de capital<\/strong>: Cuando la subvenci\u00f3n se vincula a la adquisici\u00f3n de un bien patrimonial, su imputaci\u00f3n se realiza a medida que se amortice el bien adquirido.<\/li>\n<\/ul>\n<p><strong>Tratamiento fiscal del inmovilizado<\/strong><\/p>\n<ul>\n<li>La subvenci\u00f3n destinada a adquirir inmovilizados (tangibles o intangibles) deber\u00e1 imputarse conforme se amortice el bien.<\/li>\n<\/ul>\n<p><strong>Ejemplo pr\u00e1ctico<\/strong>: Si adquiere un software con la ayuda del Kit Digital:<\/p>\n<ul>\n<li>Registre el software como una &quot;Aplicaci\u00f3n Inform\u00e1tica&quot; y contabil\u00edcelo como una subvenci\u00f3n de capital.<\/li>\n<li>Al final de cada ejercicio, aplique la amortizaci\u00f3n correspondiente (si aplica el coeficiente m\u00e1ximo, el 33% del valor de la soluci\u00f3n) y declare un ingreso proporcional.<\/li>\n<\/ul>\n<p><strong>R\u00e9gimen de estimaci\u00f3n directa simplificada para aut\u00f3nomos<\/strong><\/p>\n<p>Para aut\u00f3nomos bajo el r\u00e9gimen de estimaci\u00f3n directa simplificada en el IRPF, el coeficiente m\u00e1ximo de amortizaci\u00f3n para aplicaciones inform\u00e1ticas es del 26% anual. Por lo tanto, si la subvenci\u00f3n se destina a un inmovilizado, el ingreso debe declararse conforme se amortice el bien, no en el ejercicio en que se reciba la ayuda.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; Como ya sabr\u00e1, el Kit Digital es una subvenci\u00f3n dirigida a aut\u00f3nomos y empresas de hasta 250 trabajadores para implementar soluciones digitales (como presencia en internet, ciberseguridad, e-commerce, entre otros). La cuant\u00eda de la subvenci\u00f3n depende del tama\u00f1o de la empresa y el n\u00famero de trabajadores, oscilando entre 3.000 y 29.000 euros. El bono [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4546,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","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":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4547","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4547"}],"version-history":[{"count":0,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4547\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4546"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}