{"id":20676,"date":"2024-12-09T18:49:40","date_gmt":"2024-12-09T16:49:40","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=20676"},"modified":"2024-12-11T21:29:13","modified_gmt":"2024-12-11T19:29:13","slug":"nota-fiscal-tributacion-indemnizaciones-recibidas-de-las-companias-de-seguro","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/nota-fiscal-tributacion-indemnizaciones-recibidas-de-las-companias-de-seguro\/","title":{"rendered":"Com tributen les indemnitzacions per sinistre?"},"content":{"rendered":"

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Fiscalitat<\/pre>\n
Com tributen les indemnitzacions per sinistre?<\/h2>\n
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Normalment s\u00f3n despeses dedu\u00efbles, per\u00f2 en alguns casos es plantegen dubtes sobre la naturalesa d’aquests cobraments<\/strong><\/p>\n
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\n
Quan un assegurat percep una indemnitzaci\u00f3 per sinistre procedent d’una companyia d’assegurances, es planteja quina \u00e9s la fiscalitat del conjunt de loperaci\u00f3 i \u00e9s important con\u00e8ixer tots els detalls per poder oferir un bon servei al client assegurat.<\/p>\n
\n
En general, i per a un empresari, les p\u00e8rdues econ\u00f2miques derivades d’un sinistre s\u00f3n despesa dedu\u00efble de l’activitat econ\u00f2mica, cosa que permet a molts casos compensar lefecte fiscal que suposa el cobrament de la corresponent indemnitzaci\u00f3. El mateix passa en el cas de indemnitzacions o capitals assegurats per p\u00e8rdues o sinistres a elements patrimonials, en qu\u00e8 es computa com a guany o p\u00e8rdua patrimonial la difer\u00e8ncia entre la quantitat percebuda i la part proporcional del valor d’adquisici\u00f3 que correspongui al dany. De manera que, si la indemnitzaci\u00f3 es correspon amb el valor del dany, i per tant, no hi ha un augment de valor del patrimoni de l’assegurat, l’efecte fiscal net ser\u00e0 neutre.Aix\u00f2 no obstant, en els casos en qu\u00e8 la indemnitzaci\u00f3 no es deriva d’un dany material, es poden obrir m\u00faltiples interrogants sobre el seu fiscalitat.<\/p>\n
Un article de FLM Experts Legals i Comptables. Si voleu fer una consulta, podeu enviar un correu electr\u00f2nic a assessories@elcol-legi.org<\/p>\n
M\u00e9s informaci\u00f3 nom\u00e9s per a col\u00b7legiats:<\/p>\n<\/div>\n<\/div>\n
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\u00daltimes not\u00edcies<\/h2>\n
[\/vc_column_text][stm_news loop=”size:4|order_by:date|order:DESC|post_type:post|categories:8″ posts_per_row=”2″][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column width=”3\/4″][vc_column_text css=””] Fiscalitat Com tributen les indemnitzacions per sinistre? [\/vc_column_text][stm_spacing lg_spacing=”6″ md_spacing=”6″ sm_spacing=”6″ xs_spacing=”6″][vc_column_text css=””] Normalment s\u00f3n despeses dedu\u00efbles, per\u00f2 en alguns casos es plantegen dubtes sobre la naturalesa d’aquests cobraments [\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1733920333136{margin-bottom: 20px !important;}”] Quan un assegurat percep una indemnitzaci\u00f3 per sinistre procedent d’una companyia d’assegurances, es planteja quina \u00e9s la<\/p>\n","protected":false},"author":4,"featured_media":20699,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[160,1868,2008],"class_list":["post-20676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mediarionews","tag-mn-2","tag-mn262"],"yoast_head":"\nCom tributen les indemnitzacions per sinistre? - Col-legi de Mediadors d'Assegurances de Barcelona<\/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:\/\/www.elcol-legi.org\/w\/nota-fiscal-tributacion-indemnizaciones-recibidas-de-las-companias-de-seguro\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com tributen les indemnitzacions per sinistre? - Col-legi de Mediadors d'Assegurances de Barcelona\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column width=”3\/4″][vc_column_text css=””] Fiscalitat Com tributen les indemnitzacions per sinistre? 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