FEVES emprende



 ¿Cuáles son los beneficios fiscales de las Sociedades Laborales? 

Las sociedades que sean calificadas como laborales gozarán, en Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados, de una bonificación del 99% de las cuotas que se devenguen por modalidad de transmisiones patrimoniales onerosas, por los siguientes motivos:

• Bonificación del 99% de las cuotas que se devenguen por modalidad de transmisiones patrimoniales onerosas, por la adquisición, de bienes y derechos provenientes de la empresa de la que proceda la mayoría de los socios trabajadores de la sociedad laboral.

• Bonificación del 99% de la cuota que se devengue por la modalidad gradual de actos jurídicos documentados, por la escritura notarial que documente la transformación bien de otra sociedad en sociedad anónima laboral o sociedad limitada laboral o en entre éstas.

• Bonificación del 99% de la cuota que se devengue por la modalidad gradual de actos jurídicos documentados, por las escrituras notariales que documenten la constitución de préstamos, siempre que el importe se destine a inversiones en activos fijos necesarios para el desarrollo del objeto social de la empresa.

 Así como:

• La Exención de las cuotas devengadas por las operaciones societarias de constitución y aumento de capital y de las que se originen por la transformación de las sociedades anónimas laborales ya existentes en sociedades de responsabilidad limitada, así como por la adaptación de las sociedades anónimas laborales ya existentes a los preceptos de esta Ley.

Otra ventaja a destacar, se refiere al Impuesto de Sociedades:

• La Ley del Impuesto de Sociedades posibilita amortizar libremente lo elementos del inmovilizado material e inmaterial adquiridos durante los 5 primeros años contados desde la calificación de la Sociedad como Laboral.



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