{"id":28460,"date":"2026-07-27T12:22:24","date_gmt":"2026-07-27T10:22:24","guid":{"rendered":"https:\/\/www.elcol-legi.org\/w\/?p=28460"},"modified":"2026-07-27T12:22:24","modified_gmt":"2026-07-27T10:22:24","slug":"tractament-fiscal-de-les-despeses-en-hostaleria","status":"publish","type":"post","link":"https:\/\/www.elcol-legi.org\/w\/tractament-fiscal-de-les-despeses-en-hostaleria\/","title":{"rendered":"Tractament fiscal de les despeses en hostaleria"},"content":{"rendered":"

[vc_row][vc_column width=”3\/4″][vc_column_text css=””]<\/p>\n

Tractament fiscal de les despeses en hostaleria<\/h2>\n

[\/vc_column_text][stm_spacing lg_spacing=”6″ md_spacing=”6″ sm_spacing=”6″ xs_spacing=”6″][vc_column_text css=””]30\/07\/2026<\/em>[\/vc_column_text][vc_column_text css=””]Com afecta tant a l’IRPF com a l’Impost de Societats<\/em>[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1785147543480{margin-bottom: 20px !important;}”]<\/p>\n

En aquesta nota volem parlar de la dedu\u00efbilitat de les despeses d’hostaleria tant en l’IRPF com en l’Impost sobre Societats.<\/p>\n

Pel que fa als agents o corredors d’assegurances que exerceixen l’activitat directament, les despeses d’hostaleria es divideixen en dues categories.<\/p>\n

S’ha eliminat definitivament de la llei el text que obligava a presentar la declaraci\u00f3 de la renda a les persones que, pel simple fet d’haver percebut la prestaci\u00f3 per desocupaci\u00f3, estaven obligades a fer-la.<\/p>\n

Acc\u00e9s a l’article complet (nom\u00e9s per a col\u00b7legiats):<\/b><\/b><\/p>\n

https:\/\/www.elcol-legi.org\/w\/download\/nota-fiscal-06-2026-tratamiento-fiscal-de-los-gastos-en-hosteleria\/<\/a><\/span><\/p>\n

\u00c1ngel M\u00aa Ceniceros<\/p>\n

Soci \u00c0rea Fiscal<\/p>\n

FLM EXPERTS<\/p>\n

Email: assessories@elcol-legi.org<\/span><\/a><\/span><\/p>\n

[\/vc_column_text][vc_row_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][vc_column_inner width=”1\/6″][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=”1\/4″][stm_spacing lg_spacing=”50″ md_spacing=”50″ sm_spacing=”50″ xs_spacing=”50″][vc_column_text]<\/p>\n

\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=””] Tractament fiscal de les despeses en hostaleria [\/vc_column_text][stm_spacing lg_spacing=”6″ md_spacing=”6″ sm_spacing=”6″ xs_spacing=”6″][vc_column_text css=””]30\/07\/2026[\/vc_column_text][vc_column_text css=””]Com afecta tant a l’IRPF com a l’Impost de Societats[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1785147543480{margin-bottom: 20px !important;}”] En aquesta nota volem parlar de la dedu\u00efbilitat de les despeses d’hostaleria tant en l’IRPF com en l’Impost sobre Societats. Pel que fa als<\/p>\n","protected":false},"author":562,"featured_media":28461,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[2202],"class_list":["post-28460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-mn-302"],"yoast_head":"\nTractament fiscal de les despeses en hostaleria - 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\/tractament-fiscal-de-les-despeses-en-hostaleria\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tractament fiscal de les despeses en hostaleria - 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=””] Tractament fiscal de les despeses en hostaleria [\/vc_column_text][stm_spacing lg_spacing=”6″ md_spacing=”6″ sm_spacing=”6″ xs_spacing=”6″][vc_column_text css=””]30\/07\/2026[\/vc_column_text][vc_column_text css=””]Com afecta tant a l’IRPF com a l’Impost de Societats[\/vc_column_text][vc_single_image source=”featured_image” img_size=”850×350″][vc_column_text css=”.vc_custom_1785147543480{margin-bottom: 20px !important;}”] En aquesta nota volem parlar de la dedu\u00efbilitat de les despeses d’hostaleria tant en l’IRPF com en l’Impost sobre Societats. 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