{"id":4143,"date":"2025-03-03T09:32:44","date_gmt":"2025-03-03T08:32:44","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=4143"},"modified":"2025-03-03T09:32:44","modified_gmt":"2025-03-03T08:32:44","slug":"deduccio-dels-sous-dadministradors-i-consellers","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/","title":{"rendered":"Deducci\u00f3 dels sous d\u2019administradors i consellers el 2025: Tot el que cal saber"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_72 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice de Contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #428bca;color:#428bca\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #428bca;color:#428bca\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#1_Introduccio_Que_ha_canviat_en_la_deduccio_dels_sous_dadministradors_i_consellers\" title=\"1. Introducci\u00f3: Qu\u00e8 ha canviat en la deducci\u00f3 dels sous d\u2019administradors i consellers?\">1. Introducci\u00f3: Qu\u00e8 ha canviat en la deducci\u00f3 dels sous d\u2019administradors i consellers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#2_Deduccio_dels_sous_dadministradors_i_consellers_marc_normatiu_anterior\" title=\"2. Deducci\u00f3 dels sous d\u2019administradors i consellers: marc normatiu anterior\">2. Deducci\u00f3 dels sous d\u2019administradors i consellers: marc normatiu anterior<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#3_Novetats_fiscals_per_a_la_deduccio_el_2025\" title=\"3. Novetats fiscals per a la deducci\u00f3 el 2025\">3. Novetats fiscals per a la deducci\u00f3 el 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#4_Requisits_clau_perque_la_deduccio_sigui_valida\" title=\"4. Requisits clau perqu\u00e8 la deducci\u00f3 sigui v\u00e0lida\">4. Requisits clau perqu\u00e8 la deducci\u00f3 sigui v\u00e0lida<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#5_Implicacions_per_a_les_pimes_i_com_gestionar-ho_correctament\" title=\"5. Implicacions per a les pimes i com gestionar-ho correctament\">5. Implicacions per a les pimes i com gestionar-ho correctament<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#6_Com_pot_ajudar-te_Arias_Assessors_a_optimitzar_la_teva_fiscalitat\" title=\"6. Com pot ajudar-te Arias Assessors a optimitzar la teva fiscalitat?\">6. Com pot ajudar-te Arias Assessors a optimitzar la teva fiscalitat?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ariasassessors.com\/ca\/deduccio-dels-sous-dadministradors-i-consellers\/#7_Conclusio_i_recomanacions\" title=\"7. Conclusi\u00f3 i recomanacions\">7. Conclusi\u00f3 i recomanacions<\/a><\/li><\/ul><\/nav><\/div>\n<h2 data-start=\"418\" data-end=\"513\"><span class=\"ez-toc-section\" id=\"1_Introduccio_Que_ha_canviat_en_la_deduccio_dels_sous_dadministradors_i_consellers\"><\/span><strong data-start=\"421\" data-end=\"511\">1. Introducci\u00f3: Qu\u00e8 ha canviat en la deducci\u00f3 dels sous d\u2019administradors i consellers?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"515\" data-end=\"822\">La <strong data-start=\"518\" data-end=\"570\">deducci\u00f3 dels sous d\u2019administradors i consellers<\/strong> sempre ha estat un aspecte clau en la planificaci\u00f3 fiscal de les empreses. No obstant aix\u00f2, amb les noves modificacions normatives, moltes pimes i societats han de prestar especial atenci\u00f3 als requisits per evitar problemes amb l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n<p data-start=\"824\" data-end=\"1032\">En aquest article, des d\u2019<a href=\"https:\/\/www.ariasassessors.com\/ca\/contacte\/\"><strong data-start=\"849\" data-end=\"868\">Arias Assessors<\/strong><\/a> expliquem els canvis m\u00e9s rellevants, com afecten les empreses i quines mesures cal prendre per aplicar correctament aquesta deducci\u00f3 en <a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/impuesto-sobre-sociedades.html\">l\u2019Impost sobre Societats.<\/a><\/p>\n<h2 data-start=\"1034\" data-end=\"1118\"><span class=\"ez-toc-section\" id=\"2_Deduccio_dels_sous_dadministradors_i_consellers_marc_normatiu_anterior\"><\/span><strong data-start=\"1037\" data-end=\"1116\">2. Deducci\u00f3 dels sous d\u2019administradors i consellers: marc normatiu anterior<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1120\" data-end=\"1296\">Fins ara, la <strong data-start=\"1133\" data-end=\"1185\">deducci\u00f3 dels sous d\u2019administradors i consellers<\/strong> estava subjecta a requisits generals, per\u00f2 existien certes llacunes que permetien diferents interpretacions.<\/p>\n<p data-start=\"1298\" data-end=\"1551\">Un dels punts de conflicte m\u00e9s habituals era la necessitat de justificar la naturalesa mercantil del c\u00e0rrec, la proporcionalitat del sou respecte a l\u2019activitat de l\u2019empresa i la correcta inscripci\u00f3 d\u2019aquestes remuneracions als estatuts de la societat.<\/p>\n<p data-start=\"1553\" data-end=\"1721\">Tot i que aquestes normes existien, moltes empreses dedu\u00efen aquests sous sense una base documental s\u00f2lida. Aix\u00f2 provocava, sovint, ajustos fiscals en cas d\u2019inspecci\u00f3.<\/p>\n<h2 data-start=\"1723\" data-end=\"1777\"><span class=\"ez-toc-section\" id=\"3_Novetats_fiscals_per_a_la_deduccio_el_2025\"><\/span><strong data-start=\"1726\" data-end=\"1775\">3. Novetats fiscals per a la deducci\u00f3 el 2025<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"1779\" data-end=\"1962\">A partir de <strong data-start=\"1791\" data-end=\"1799\">2025<\/strong>, <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\">l\u2019Ag\u00e8ncia Tribut\u00e0ria<\/a> ha refor\u00e7at el control sobre aquesta deducci\u00f3, establint criteris m\u00e9s estrictes per a la seva aplicaci\u00f3. Les principals novetats inclouen:<\/p>\n<ul data-start=\"1964\" data-end=\"2572\">\n<li data-start=\"1964\" data-end=\"2104\"><strong data-start=\"1966\" data-end=\"2005\">Inscripci\u00f3 obligat\u00f2ria als estatuts<\/strong>: La retribuci\u00f3 de l\u2019administrador ha d\u2019estar clarament detallada en els estatuts de la societat.<\/li>\n<li data-start=\"2105\" data-end=\"2242\"><strong data-start=\"2107\" data-end=\"2147\">Justificaci\u00f3 documental m\u00e9s rigorosa<\/strong>: Caldr\u00e0 demostrar de manera expl\u00edcita la relaci\u00f3 entre el sou i les funcions desenvolupades.<\/li>\n<li data-start=\"2243\" data-end=\"2397\"><strong data-start=\"2245\" data-end=\"2292\">Control m\u00e9s estricte de la proporcionalitat<\/strong>: L\u2019Ag\u00e8ncia Tribut\u00e0ria pot revisar si la remuneraci\u00f3 \u00e9s raonable en funci\u00f3 dels beneficis de l\u2019empresa.<\/li>\n<li data-start=\"2398\" data-end=\"2572\"><strong data-start=\"2400\" data-end=\"2441\">Possible sanci\u00f3 en cas d\u2019incompliment<\/strong>: Si la deducci\u00f3 no compleix els requisits, es considerar\u00e0 una despesa no dedu\u00efble i es podria aplicar una regularitzaci\u00f3 fiscal.<\/li>\n<\/ul>\n<h2 data-start=\"2574\" data-end=\"2632\"><span class=\"ez-toc-section\" id=\"4_Requisits_clau_perque_la_deduccio_sigui_valida\"><\/span><strong data-start=\"2577\" data-end=\"2630\">4. Requisits clau perqu\u00e8 la deducci\u00f3 sigui v\u00e0lida<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"2634\" data-end=\"2782\">Per evitar problemes amb Hisenda i assegurar la <strong data-start=\"2682\" data-end=\"2734\">deducci\u00f3 dels sous d\u2019administradors i consellers<\/strong>, \u00e9s imprescindible complir aquests requisits:<\/p>\n<ol data-start=\"2784\" data-end=\"3387\">\n<li data-start=\"2784\" data-end=\"2892\"><strong data-start=\"2787\" data-end=\"2827\">Incloure la remuneraci\u00f3 als estatuts<\/strong>: Ha d\u2019apar\u00e8ixer detallada la quantia i el concepte retributiu.<\/li>\n<li data-start=\"2893\" data-end=\"3029\"><strong data-start=\"2896\" data-end=\"2933\">Actes del Consell d\u2019Administraci\u00f3<\/strong>: En empreses amb consell d\u2019administraci\u00f3, \u00e9s recomanable documentar les decisions sobre sous.<\/li>\n<li data-start=\"3030\" data-end=\"3153\"><strong data-start=\"3033\" data-end=\"3066\">Contracte mercantil o laboral<\/strong>: Segons les funcions de l\u2019administrador, pot ser necessari formalitzar un contracte.<\/li>\n<li data-start=\"3154\" data-end=\"3258\"><strong data-start=\"3157\" data-end=\"3188\">Registre comptable correcte<\/strong>: El sou ha d\u2019estar correctament reflectit als comptes de l\u2019empresa.<\/li>\n<li data-start=\"3259\" data-end=\"3387\"><strong data-start=\"3262\" data-end=\"3301\">Justificaci\u00f3 de la proporcionalitat<\/strong>: La remuneraci\u00f3 ha de ser coherent amb la grand\u00e0ria i els resultats de la societat.<\/li>\n<\/ol>\n<h2 data-start=\"3389\" data-end=\"3461\"><span class=\"ez-toc-section\" id=\"5_Implicacions_per_a_les_pimes_i_com_gestionar-ho_correctament\"><\/span><strong data-start=\"3392\" data-end=\"3459\">5. Implicacions per a les pimes i com gestionar-ho correctament<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"3463\" data-end=\"3628\">Les pimes s\u00f3n les m\u00e9s afectades per aquests canvis, ja que sovint els administradors assumeixen funcions operatives dins l\u2019empresa. Per evitar riscos fiscals, cal:<\/p>\n<ul data-start=\"3630\" data-end=\"4030\">\n<li data-start=\"3630\" data-end=\"3725\"><strong data-start=\"3632\" data-end=\"3679\">Revisar els estatuts i modificar-los si cal<\/strong>, per assegurar que compleixen la normativa.<\/li>\n<li data-start=\"3726\" data-end=\"3825\"><strong data-start=\"3728\" data-end=\"3767\">Garantir la documentaci\u00f3 necess\u00e0ria<\/strong>, incloent contractes, actes i justificants de pagament.<\/li>\n<li data-start=\"3826\" data-end=\"3933\"><strong data-start=\"3828\" data-end=\"3869\">Comparar la remuneraci\u00f3 amb el mercat<\/strong>, per verificar que el sou \u00e9s proporcional al volum de negoci.<\/li>\n<li data-start=\"3934\" data-end=\"4030\"><strong data-start=\"3936\" data-end=\"3979\">Comptar amb assessorament especialitzat<\/strong>, per prevenir ajustos fiscals i evitar sancions.<\/li>\n<\/ul>\n<h2 data-start=\"4032\" data-end=\"4110\"><span class=\"ez-toc-section\" id=\"6_Com_pot_ajudar-te_Arias_Assessors_a_optimitzar_la_teva_fiscalitat\"><\/span><strong data-start=\"4035\" data-end=\"4108\">6. Com pot ajudar-te Arias Assessors a optimitzar la teva fiscalitat?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4112\" data-end=\"4282\">A <strong data-start=\"4114\" data-end=\"4133\">Arias Assessors<\/strong>, oferim un servei especialitzat en fiscalitat empresarial, assegurant que totes les deduccions es facin correctament. El nostre equip t\u2019ajudar\u00e0 a:<\/p>\n<ul data-start=\"4284\" data-end=\"4729\">\n<li data-start=\"4284\" data-end=\"4421\"><strong data-start=\"4286\" data-end=\"4316\">Analitzar la teva situaci\u00f3<\/strong> i verificar si compleixes els requisits per a la <strong data-start=\"4366\" data-end=\"4418\">deducci\u00f3.<\/strong><\/li>\n<li data-start=\"4422\" data-end=\"4524\"><strong data-start=\"4424\" data-end=\"4460\">Revisar i modificar els estatuts<\/strong>, si cal, per evitar errors que puguin portar a una inspecci\u00f3.<\/li>\n<li data-start=\"4525\" data-end=\"4614\"><strong data-start=\"4527\" data-end=\"4560\">Preparar tota la documentaci\u00f3<\/strong> per garantir que la deducci\u00f3 sigui v\u00e0lida i segura.<\/li>\n<li data-start=\"4615\" data-end=\"4729\"><strong data-start=\"4617\" data-end=\"4659\">Optimitzar la teva planificaci\u00f3 fiscal<\/strong>, per minimitzar riscos i aprofitar al m\u00e0xim els avantatges fiscals.<\/li>\n<\/ul>\n<p data-start=\"4731\" data-end=\"4891\">El nostre objectiu \u00e9s que les empreses puguin aplicar la <strong data-start=\"4788\" data-end=\"4840\">deducci\u00f3 dels sous d\u2019administradors i consellers<\/strong> sense preocupacions i amb total seguretat legal.<\/p>\n<h2 data-start=\"4893\" data-end=\"4930\"><span class=\"ez-toc-section\" id=\"7_Conclusio_i_recomanacions\"><\/span><strong data-start=\"4896\" data-end=\"4928\">7. Conclusi\u00f3 i recomanacions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p data-start=\"4932\" data-end=\"5146\">Les noves normatives sobre la <strong data-start=\"4962\" data-end=\"5014\">deducci\u00f3 dels sous d\u2019administradors i consellers<\/strong> exigeixen una gesti\u00f3 m\u00e9s rigorosa i documentada. Per tant, \u00e9s essencial assegurar-se que es compleixen tots els requisits legals.<\/p>\n<p data-start=\"5148\" data-end=\"5440\">Des d\u2019<a href=\"https:\/\/www.ariasassessors.com\/\"><strong data-start=\"5154\" data-end=\"5173\">Arias Assessors<\/strong><\/a>, recomanem a totes les pimes i societats revisar la seva situaci\u00f3 i adoptar mesures preventives per garantir una deducci\u00f3 correcta. Comptar amb un assessorament especialitzat pot marcar la difer\u00e8ncia entre aprofitar un avantatge fiscal o enfrontar-se a una sanci\u00f3.<\/p>\n<p data-start=\"5442\" data-end=\"5573\">Si necessites ajuda en la planificaci\u00f3 fiscal de la teva empresa, el nostre equip est\u00e0 preparat per oferir-te una soluci\u00f3 a mida.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Introducci\u00f3: Qu\u00e8 ha canviat en la deducci\u00f3 dels sous d\u2019administradors i consellers? La deducci\u00f3 dels sous d\u2019administradors i consellers sempre ha estat un aspecte clau en la planificaci\u00f3 fiscal de les empreses. No obstant aix\u00f2, amb les noves modificacions normatives, moltes pimes i societats&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4141,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-4143","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Deducci\u00f3 dels sous d\u2019administradors i consellers el 2025 | Arias Assessors<\/title>\n<meta name=\"description\" content=\"Descobreix com aplicar correctament la deducci\u00f3 dels sous d\u2019administradors i consellers el 2025 i evita problemes fiscals amb Arias Assesors.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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