Curso sobre Fiscalidad de Retribuciones y Notas de Gastos (2 Días) - Seguridad Mania.com - España y América Latina
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Martes 27 de Abr, 2021
Curso sobre Fiscalidad de Retribuciones y Notas de Gastos (2 Días)
09:00 - 14:00 hs GMT+1
En este curso se trata toda la problemática fiscal de las retribuciones en las empresa, tanto dinerarias como en especie, así como el tratamiento fiscal y justificación que debe darse a las notas de gastos del personal.
Trata tanto las retribuciones del personal como las especiales a socios y administradores y aclara la forma en que se ha de tributar por las rentas en especie, aclarando todas las dudas que pueden suscitarse en la amplia casuística que puede darse en la práctica.
PROGRAMA RESUMIDO:
Fiscalidad y Cotización de las Retribuciones Dinerarias y en Especie.
El recibo de salarios.
El modelo de recibo de salarios.
Devengos.
Deducciones.
Determinación de las bases de cotización de cotización a la Seguridad Social. Los diferentes tipos de cotización. Las bases máximas.
Problemáticas: Cuándo se considera que un autónomo es un trabajador por cuenta ajena. Los falsos autónomos. Los TRADE.
La retención del IRPF.
Retribuciones en especie. Retribución flexible.
Valoración económica de las diferentes rentas en especie.
Los vales de comida.
Seguros médicos.
Los vehículos.
Las viviendas son propiedad de la empresa y alquiladas.
Otras retribuciones en especie.
Cotización e ingresos a cuenta de las rentas en especie.
Documentos de Cotización, Bonificaciones y Reducciones en el pago de cuotas, Recargos.
Tipos de contratos de trabajo.
Obligaciones formales.
Incapacidad Laboral Transitoria. Normas de aplicación y límites.
Supuestos prácticos
Régimen de la fiscalidad de la Retribución de Socios y Administradores
Problemática de estas retribuciones.
Retenciones aplicables.
El caso especial de las sociedades profesionales.
Aspectos de la legislación societaria de interés a estos efectos.
Estatutos, juntas, documentación contractual, etc.
Relación de ajenidad. Categorías profesionales.
Operaciones vinculadas socio-empresa.
Valor de mercado.
Conceptos retributivos.
Documentación de las operaciones.
Sanciones aplicables.
Fiscalidad de las Notas de Gastos: Dietas, Gastos de Viaje y Gastos de Representación.
Tratamiento fiscal de los gastos de viaje y dietas, reglas generales y especiales
Asientos contables de dietas, gastos de viaje y gastos de representación
Dietas exceptuadas de gravamen
Breve referencia al Reglamento de Facturación y Factura Electrónica con relación a este tema
Deducción de las dietas a los trabajadores por comidas y gastos
Deducibilidad de determinadas liberalidades tanto en el impuesto sobre Sociedades como en el IVA
Problemática de las dietas de desplazamientos de los empleados.
Estrategias de los viajes de empresa y errores frecuentes
El ponente:
Jesús Alonso
Economista y experto en auditoría y asesoría fiscal
Hora
09:00 - 14:00 hs GMT+1
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Septiembre / 2025 • 404 webinars
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Scati instala más de 200 cámaras minidomo IP y sistema de grabación en Resort de Cancún
Publicado el 1-Set-2016 • 16.11hs
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Tendencias 2016 en Videovigilancia y Videointeligencia. Por Axis.
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Seguridad Física Ver más »
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Informe sobre el pishing 2017. Por Wombat.
Publicado el 19-Ene-2017 • 15.47hs
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Hotel de lujo en el corazón de Manhattan implanta cámaras Scati Eye
Publicado el 4-Jul-2016 • 18.51hs
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