{"id":14675,"date":"2025-11-27T15:30:55","date_gmt":"2025-11-27T15:30:55","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=14675"},"modified":"2025-11-28T12:20:16","modified_gmt":"2025-11-28T12:20:16","slug":"desestimada-la-questio-dinconstitucionalitat-plantejada-davant-el-tc-relativa-al-pagament-fraccionant-minim-del-23-en-grans-empreses","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/desestimada-la-questio-dinconstitucionalitat-plantejada-davant-el-tc-relativa-al-pagament-fraccionant-minim-del-23-en-grans-empreses\/","title":{"rendered":"Desestimada la q\u00fcesti\u00f3 d&#8217;inconstitucionalitat plantejada davant el TC relativa al pagament fraccionant m\u00ednim del 23% en grans empreses"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14675\" class=\"elementor elementor-14675 elementor-14429\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f00d0a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f00d0a6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f0febd\" data-id=\"6f0febd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5274bf5 elementor-widget elementor-widget-text-editor\" data-id=\"5274bf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tax Flash<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad4e5e8 elementor-widget elementor-widget-heading\" data-id=\"ad4e5e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Desestimada la q\u00fcesti\u00f3 d'inconstitucionalitat plantejada davant el TC relativa al pagament fraccionat m\u00ednim del 23% en grans empreses<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8441c06 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8441c06\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9ca611\" data-id=\"e9ca611\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d201634 elementor-widget elementor-widget-text-editor\" data-id=\"d201634\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong><em>El Tribunal Constitucional es pronuncia sobre el pagament fraccionat m\u00ednim del 23% en l&#8217;Impost de societats<\/em><\/strong><\/h5><p>Mitjan\u00e7ant una <a href=\"https:\/\/www.tribunalconstitucional.es\/NotasDePrensaDocumentos\/NP_2025_096\/NOTA%20INFORMATIVA%20N%C2%BA%2096-2025.pdf\" target=\"_blank\" rel=\"noopener\">nota informativa<\/a> publicada en la p\u00e0gina web del Tribunal Constitucional s&#8217;avancen les conclusions de la <strong>sent\u00e8ncia<\/strong> del Ple del Tribunal que ha desestimat la <strong>q\u00fcesti\u00f3 d&#8217;inconstitucionalitat<\/strong> plantejada pel TSJ de la Comunitat Valenciana en relaci\u00f3 amb el <strong>sistema de pagaments fraccionats de l&#8217;Impost de societats<\/strong> aplicable a entitats el volum d&#8217;operacions de les quals <strong>supera els 10 milions d&#8217;euros<\/strong>.<\/p><p>Referent a aix\u00f2, la societat afectada sostenia que el disseny legal d&#8217;aquests acomptes <strong>vulnerava el principi de capacitat econ\u00f2mica<\/strong>, en obligar-lo a ingressar-los en una quantia superior a la quota resultant de l&#8217;autoliquidaci\u00f3 final de l&#8217;impost.<\/p><p>El Tribunal, no obstant aix\u00f2, considera que el <strong>mecanisme legal de c\u00e0lcul<\/strong> \u2014que fixa el pagament fraccionat mitjan\u00e7ant <strong>l&#8217;aplicaci\u00f3 d&#8217;un tipus del 23% sobre el resulta<\/strong>t comptable positiu obtingut en els per\u00edodes de tres, nou o onze mesos de l&#8217;exercici\u2014 ofereix una estimaci\u00f3 raonable de la renda efectivament obtinguda. Segons el parer del Ple, aquest resultat comptable \u00e9s un indicador idoni de la capacitat econ\u00f2mica actual del contribuent, encara que no coincideixi necess\u00e0riament amb la base imposable, gravada al 25%.<\/p><p>El Tribunal tamb\u00e9 recalca que els pagaments fraccionats constitueixen<strong> obligacions tribut\u00e0ries aut\u00f2nomes<\/strong>, de naturalesa provisional i configurades com a pagaments a compte de la quota final, figura que apareix igualment en altres tributs com <strong>l&#8217;IRPF<\/strong>. En conseq\u00fc\u00e8ncia, la seva exig\u00e8ncia anticipada no suposa una vulneraci\u00f3 de l&#8217;<strong>article 31.1 de la Constituci\u00f3<\/strong>: \u201c(\u2026) 1. Tots contribuiran al sosteniment de les despeses p\u00fabliques d&#8217;acord amb la seva capacitat econ\u00f2mica mitjan\u00e7ant un sistema tributari just inspirat en els principis d&#8217;igualtat i progressivitat que, en cap cas, tindr\u00e0 abast confiscatori.\u201d<\/p><p>La decisi\u00f3 <strong>s&#8217;adopta amb vots discrepants i s&#8217;han anunciat la formulaci\u00f3 de vots particulars<\/strong>.<\/p><p>Per a <strong>consultar la nota informativa publicada pel Tribunal Constitucional<\/strong>, fes clic en el seg\u00fcent bot\u00f3:\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af25459 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af25459\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-106b0ed\" data-id=\"106b0ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62e4b6a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"62e4b6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tribunalconstitucional.es\/NotasDePrensaDocumentos\/NP_2025_096\/NOTA%20INFORMATIVA%20N%C2%BA%2096-2025.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Nota informativa<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b9bee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"72b9bee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2c2cd1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2c2cd1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f8c4ce\" data-id=\"2f8c4ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bb65b6c elementor-author-box--image-valign-top elementor-widget elementor-widget-author-box\" data-id=\"bb65b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/marta-puig-masllorens\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2024\/11\/Marta-Puig-300x300-1.png\" alt=\"Picture of Marta Puig Masllor\u00e9ns\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/marta-puig-masllorens\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tMarta Puig Masllor\u00e9ns\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Marta Puig \u00e9s la s\u00f2cia de Dur\u00e1n-Sindreu responsable de l'\u00c0rea fiscal. Els seus principals \u00e0mbits d'actuaci\u00f3 s\u00f3n l'assessorament jur\u00eddic-fiscal a empreses, family offices i particulars, la planificaci\u00f3 i optimitzaci\u00f3 fiscal d'empreses familiars, assist\u00e8ncia en procediments d'inspecci\u00f3 tribut\u00e0ria, revisi\u00f3 en via economicoadministrativa i jurisdiccional.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/marta-puig-masllorens\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaf2c87 elementor-author-box--image-valign-top elementor-widget elementor-widget-author-box\" data-id=\"aaf2c87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/mar-audi\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/11\/Mar-Audi-300x300-1.png\" alt=\"Picture of Mar Aud\u00ed \" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/mar-audi\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tMar Aud\u00ed \t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Mar Aud\u00ed est\u00e0 integrada en l'\u00c0rea Fiscal del despatx i desenvolupa la seva activitat professional assessorant en dret tributari a grups empresarials i entitats de diversos sectors.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/mar-audi\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Tax Flash Desestimada la q\u00fcesti\u00f3 d&#8217;inconstitucionalitat plantejada davant el TC relativa al pagament fraccionat m\u00ednim del 23% en grans empreses El Tribunal Constitucional es pronuncia sobre el pagament fraccionat m\u00ednim del 23% en l&#8217;Impost de societats Mitjan\u00e7ant una nota informativa publicada en la p\u00e0gina web del Tribunal Constitucional s&#8217;avancen les conclusions de la sent\u00e8ncia del [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":14674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-14675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Desestimada la q\u00fcesti\u00f3 d&#039;inconstitucionalitat plantejada davant el TC relativa al pagament fraccionant m\u00ednim del 23% en grans empreses - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"El Tribunal Constitucional es pronuncia sobre el pagament fraccionat m\u00ednim del 23% en l&#039;Impost de societats.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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