{"id":7418,"date":"2022-07-30T12:12:00","date_gmt":"2022-07-30T10:12:00","guid":{"rendered":"https:\/\/cccambrils.cat\/?p=7418"},"modified":"2023-11-09T12:40:20","modified_gmt":"2023-11-09T11:40:20","slug":"quines-retencions-toquen-a-ladministrador-duna-societat","status":"publish","type":"post","link":"https:\/\/cccambrils.cat\/ca\/quines-retencions-toquen-a-ladministrador-duna-societat\/","title":{"rendered":"Quines retencions toquen a l&#8217;administrador d&#8217;una societat?"},"content":{"rendered":"\r\n<p>Depenent del paper laboral de l&#8217;administrador a l&#8217;empresa, varia la seva retribuci\u00f3 pels serveis prestats i est\u00e0 subjecte a diferents graus de retenci\u00f3.<\/p>\r\n\r\n\r\n\r\n<p>Quan l&#8217;administrador \u00e9s soci i treballa per a la societat, de manera que l&#8217;empresa el retribueix per les dues ocupacions; la de ser administrador i l&#8217;altra ocupaci\u00f3 que hi exerceix, la tributaci\u00f3 de l&#8217;IRPF haur\u00e0 de ser la seg\u00fcent.&nbsp;<\/p>\r\n\r\n\r\n\r\n<p>Casos Generals<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\"><li>Quan \u00e9s Administrador i Gerent: La retribuci\u00f3 que rebi per les tasques d&#8217;administraci\u00f3 i ger\u00e8ncia de l&#8217;empresa no estar\u00e0 sotmesa a una retenci\u00f3 variable que s&#8217;aplica als rendiments del treball, sin\u00f3 que tindr\u00e0 una retenci\u00f3 fixa del 35%. Encara que si a l&#8217;exercici anterior al pagament d&#8217;aquesta retribuci\u00f3, la societat hagu\u00e9s tingut una xifra de negocis per sota dels 100.000 euros, la retenci\u00f3 fixa hauria de ser del 19%.<\/li><\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\"><li>Administrador i Treballador: La retenci\u00f3 sobre la retribuci\u00f3 que rebi per la seva feina, no relacionada amb la ger\u00e8ncia, es consideren rendes de treball. En aquest cas, estan subjectes a una retenci\u00f3 variable que ha de correspondre amb la taula general de retencions aplicable a tots els treballadors.<\/li><\/ul>\r\n\r\n\r\n\r\n<p>Serveis Professionals<\/p>\r\n\r\n\r\n\r\n<p>En cas que l&#8217;empresa presti serveis professionals i l&#8217;administrador sigui qui els presta efectivament. I si, a m\u00e9s, cotitza com a aut\u00f2nom, la retribuci\u00f3 o els rendiments es consideren activitats econ\u00f2miques, i la retenci\u00f3 ha de ser del 15%.<\/p>\r\n\r\n\r\n\r\n<p>L&#8217;empresa ha de dur a terme una activitat professional segons la secci\u00f3 segona de les tarifes de l&#8217;IAE (Impost sobre Activitats Econ\u00f2miques), i el soci administrador haur\u00e0 de treballar di\u00e0riament per a la societat, desenvolupant aquesta activitat professional efectivament.<\/p>\r\n\r\n\r\n\r\n<p>En aquest cas, el soci ha de cotitzar al r\u00e8gim d&#8217;aut\u00f2noms o en una mutualitat alternativa. El soci administrador ha de posseir un m\u00ednim del 25% del capital perqu\u00e8 aix\u00f2 passi. En el cas dels Serveis Professionals, la tributaci\u00f3 per les retribucions que percebi per les tasques d&#8217;administraci\u00f3 i ger\u00e8ncia no canvia, t\u00e9 una retenci\u00f3 fixa del 35%.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Depenent del paper de l&#8217;administrador a l&#8217;empresa, en variar\u00e0 la retribuci\u00f3 pels serveis prestats.<\/p>\n","protected":false},"author":1,"featured_media":7420,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-7418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-compta-clar-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quines retencions toquen a l&#039;administrador d&#039;una societat? - Asesor\u00eda Compta-Clar<\/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:\/\/cccambrils.cat\/ca\/quines-retencions-toquen-a-ladministrador-duna-societat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quines retencions toquen a l&#039;administrador d&#039;una societat? 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