{"id":732,"date":"2022-10-30T19:37:11","date_gmt":"2022-10-30T18:37:11","guid":{"rendered":"https:\/\/apnexus.es\/el-soci-que-mes-guanya\/"},"modified":"2025-10-20T08:28:10","modified_gmt":"2025-10-20T08:28:10","slug":"el-soci-que-mes-guanya","status":"publish","type":"post","link":"https:\/\/apnexus.es\/ca\/el-soci-que-mes-guanya\/","title":{"rendered":"El soci que m\u00e9s guanya"},"content":{"rendered":"

Una societat mercantil \u00e9s un grup de persones que s\u2019associen per invertir i treballar en un projecte econ\u00f2mic conjunt esperant un retorn d\u2019aquesta inversi\u00f3.<\/p>\n

Imaginem una societat amb 5 socis. Cada soci ha aportat exactament els mateixos diners a la empresa i el mateix esfor\u00e7.<\/p>\n

Al final del primer any han aconseguit un benefici abans d\u2019impostos de 10.000 euros.<\/p>\n

Si no exist\u00eds el soci privilegiat, els socis s\u2019haurien repartit el benefici aix\u00ed:<\/p>\n\n\n\n\n\n\n\n\n
Total guanyat<\/td>\n10.000,00<\/td>\n<\/tr>\n
Soci 1<\/td>\n2.000,00<\/td>\n<\/tr>\n
Soci 2<\/td>\n2.000,00<\/td>\n<\/tr>\n
Soci 3<\/td>\n2.000,00<\/td>\n<\/tr>\n
Soci 4<\/td>\n2.000,00<\/td>\n<\/tr>\n
Soci 5<\/td>\n2.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Es a dir, cada soci haur\u00e0 rebut 2.000,00 euros, que els podr\u00e0 gastar \u00edntegrament.<\/p>\n

Per\u00f2 aix\u00f2 no \u00e9s aix\u00ed, doncs Hisenda exigeix la seva part del past\u00eds:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Total guanyat<\/td>\n10.000,00<\/td>\n<\/tr>\n
25% Impost Societats<\/td>\n-2.500,00<\/span><\/td>\n<\/tr>\n
Total a repartir (brut)<\/td>\n7.500,00<\/td>\n<\/tr>\n
19% Impost sobre dividend<\/td>\n-1.425,00<\/span><\/td>\n<\/tr>\n
Total a repartir neto<\/td>\n6.075,00<\/td>\n<\/tr>\n
Soci 1<\/td>\n1.215,00<\/td>\n<\/tr>\n
Soci 2<\/td>\n1.215,00<\/td>\n<\/tr>\n
Soci 3<\/td>\n1.215,00<\/td>\n<\/tr>\n
Soci 4<\/td>\n1.215,00<\/td>\n<\/tr>\n
Soci 5<\/td>\n1.215,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

I aix\u00f2 no acaba aqu\u00ed, doncs si els socis fan compres gravades, normalment, al 21% d\u2019IVA estaran pagant 210,87<\/span> euros cadascun.<\/p>\n

Per tant, dels 10.000 euros que ha guanyat la companyia, Hisenda ha cobrat 4.979,34 euros (el 49,79%)<\/strong> i cada soci ha cobrat 1.004,13 euros (10,04%).<\/p>\n

En resum, Hisenda s\u2019emporta la meitat dels beneficis empresarials<\/span> i la resta es reparteix entre els socis.<\/p>\n

La intel\u00b7lig\u00e8ncia del lector considerar\u00e0 el grau de pressi\u00f3 fiscal.<\/p>\n

Encara parlem de incrementar els impostos?<\/p>\n","protected":false},"excerpt":{"rendered":"

Una societat mercantil \u00e9s un grup de persones que s\u2019associen per invertir i treballar en un projecte econ\u00f2mic conjunt esperant un retorn d\u2019aquesta inversi\u00f3. Imaginem una societat amb 5 socis. Cada soci ha aportat exactament els mateixos diners a la empresa i el mateix esfor\u00e7. Al final del primer any han aconseguit un benefici abans […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[],"tags":[],"class_list":["post-732","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/732","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/comments?post=732"}],"version-history":[{"count":1,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/732\/revisions"}],"predecessor-version":[{"id":1268,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/posts\/732\/revisions\/1268"}],"wp:attachment":[{"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/media?parent=732"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/categories?post=732"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apnexus.es\/ca\/wp-json\/wp\/v2\/tags?post=732"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}