{"id":15527,"date":"2026-10-27T10:58:32","date_gmt":"2026-10-27T10:58:32","guid":{"rendered":"https:\/\/stepinsideportugal.com\/?p=15527"},"modified":"2026-10-29T14:33:26","modified_gmt":"2026-10-29T14:33:26","slug":"cpcv-e-imt-cuando-se-paga","status":"publish","type":"post","link":"https:\/\/stepinsideportugal.com\/es\/cpcv-e-imt-cuando-se-paga\/","title":{"rendered":"CPCV e IMT: \u00bfcu\u00e1ndo se paga el IMT en un contrato de arras?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15527\" class=\"elementor elementor-15527 elementor-14870 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5048e855 e-flex e-con-boxed e-con e-parent\" data-id=\"5048e855\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6b9ef2fd e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"6b9ef2fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-24667455 e-con-full e-flex e-con e-child\" data-id=\"24667455\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-341d306 e-flex e-con-boxed e-con e-child\" data-id=\"341d306\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-602016f1 e-flex e-con-boxed e-con e-child\" data-id=\"602016f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54ad45b elementor-widget elementor-widget-post-info\" data-id=\"54ad45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f6f17ff elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Blog Post<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\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-4dc5ebfb yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"4dc5ebfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1766970 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Fiscalidad<\/span>, <span class=\"elementor-post-info__terms-list-item\">Vivir en Portugal<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-362e1c89 elementor-widget elementor-widget-heading\" data-id=\"362e1c89\" 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<h3 class=\"elementor-heading-title elementor-size-default\">CPCV e IMT: \u00bfcu\u00e1ndo se paga el IMT en un contrato de arras?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63e7de22 elementor-widget elementor-widget-text-editor\" data-id=\"63e7de22\" 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\tLa mayor\u00eda de las compras de viviendas en Portugal empiezan con un CPCV, el contrato de promesa de compraventa (similar al contrato de arras). Normalmente, el IMT solo se paga justo antes de la escritura. Pero en algunas situaciones el IMT se devenga al firmar el CPCV o poco despu\u00e9s. El concepto clave es la regla de la \u00abtradi\u00e7\u00e3o\u00bb. Te explicamos qu\u00e9 significa y c\u00f3mo evitar sorpresas.\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de37e95 e-flex e-con-boxed e-con e-child\" data-id=\"de37e95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63d0929 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"63d0929\" 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=\"\/\">\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\">Explora los recursos<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-580fc0cc e-con-full e-flex e-con e-child\" data-id=\"580fc0cc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-32a5667e e-flex e-con-boxed e-con e-parent\" data-id=\"32a5667e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-70101ff5 e-con-full e-flex e-con e-child\" data-id=\"70101ff5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-25ec670f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"25ec670f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6b8809a8 e-flex e-con-boxed e-con e-child\" data-id=\"6b8809a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-850a8b9 e-con-full e-flex e-con e-child\" data-id=\"850a8b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d14004 elementor-widget elementor-widget-heading\" data-id=\"9d14004\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udcdd \u00bfQu\u00e9 es un CPCV?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4672556 elementor-widget elementor-widget-text-editor\" data-id=\"4672556\" 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>El <strong>CPCV<\/strong> (<em>Contrato-Promessa de Compra e Venda<\/em>) es un contrato en el que comprador y vendedor se <strong>comprometen<\/strong> a cerrar la venta m\u00e1s adelante, mediante la <strong>escritura<\/strong> (<em>escritura<\/em>). Suele incluir:<\/p><ul><li>El <strong>precio<\/strong> y las condiciones de pago<\/li><li>Una <strong>se\u00f1al<\/strong> (<em>sinal<\/em>) pagada por el comprador<\/li><li>El <strong>plazo<\/strong> para la escritura<\/li><li>Las condiciones de la venta (por ejemplo, la aprobaci\u00f3n de la hipoteca)<\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>En principio, el CPCV <strong>no transmite el inmueble<\/strong>, as\u00ed que, por regla general, el IMT a\u00fan no se debe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d465ea4 e-con-full e-flex e-con e-child\" data-id=\"d465ea4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e1152b elementor-widget elementor-widget-heading\" data-id=\"3e1152b\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udd11 La regla de la \"tradi\u00e7\u00e3o\"<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-905789b elementor-widget elementor-widget-text-editor\" data-id=\"905789b\" 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>Seg\u00fan el C\u00f3digo del IMT, un contrato de promesa se trata como una <strong>transmisi\u00f3n a efectos del IMT<\/strong> cuando hay <strong>\u00abtradi\u00e7\u00e3o\u00bb<\/strong>, es decir, cuando el inmueble se <strong>entrega<\/strong> al comprador <strong>antes de la escritura<\/strong>.<\/p><p>En la pr\u00e1ctica, hay <em>tradi\u00e7\u00e3o<\/em> cuando el futuro comprador <strong>empieza a actuar como propietario<\/strong>, por ejemplo:<\/p><ul><li><strong>Recibe las llaves<\/strong> y se instala<\/li><li><strong>Usa el inmueble<\/strong>: vive en \u00e9l, lo alquila o empieza obras<\/li><li>Pone los <strong>suministros<\/strong> (electricidad, agua, gas) a su nombre<\/li><li>El CPCV indica expresamente que el inmueble se <strong>entrega<\/strong> al comprador<\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>Cuando esto ocurre, <strong>el IMT debe pagarse antes de la entrega<\/strong>, igual que si se hubiera cerrado la venta.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b48fb35 e-con-full e-flex e-con e-child\" data-id=\"b48fb35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1eac85 elementor-widget elementor-widget-heading\" data-id=\"e1eac85\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udd04 Cesi\u00f3n de la posici\u00f3n contractual<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c506c56 elementor-widget elementor-widget-text-editor\" data-id=\"c506c56\" 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>El IMT tambi\u00e9n puede devengarse cuando el CPCV permite al comprador <strong>ceder su posici\u00f3n<\/strong> a un tercero (<em>cess\u00e3o da posi\u00e7\u00e3o contratual<\/em>) o <strong>designar a otra persona<\/strong> como comprador final:<\/p><ul><li>Cuando <strong>se produce la cesi\u00f3n<\/strong>, el IMT lo debe en general quien cede su posici\u00f3n, sobre el <strong>importe recibido<\/strong> por ella (con reglas espec\u00edficas).<\/li><li>Esta regla se dirige a operaciones en las que los inversores \u00abrevenden\u00bb CPCV antes de la escritura.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3046f6f e-con-full e-flex e-con e-child\" data-id=\"3046f6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3478bad elementor-widget elementor-widget-heading\" data-id=\"3478bad\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udcb6 \u00bfQu\u00e9 pasa en la escritura?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83a1b16 elementor-widget elementor-widget-text-editor\" data-id=\"83a1b16\" 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>Si ya pagaste el IMT por la <em>tradi\u00e7\u00e3o<\/em>:<\/p><ul><li>El IMT pagado se <strong>tiene en cuenta<\/strong> en la escritura: no pagas dos veces.<\/li><li>Si el valor final es <strong>superior<\/strong> al utilizado antes (por ejemplo, por un ajuste del precio o un VPT m\u00e1s alto), puede que tengas que pagar la <strong>diferencia<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dfac54d e-con-full e-flex e-con e-child\" data-id=\"dfac54d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25b6b1a elementor-widget elementor-widget-heading\" data-id=\"25b6b1a\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\u26a0\ufe0f \u00bfY si no pagas?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10b17ce elementor-widget elementor-widget-text-editor\" data-id=\"10b17ce\" 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>Si hay <em>tradi\u00e7\u00e3o<\/em> y el IMT no se paga a tiempo:<\/p><ul><li>Hacienda puede <strong>liquidar el impuesto m\u00e1s tarde<\/strong>, con <strong>intereses de demora<\/strong><\/li><li>Pueden aplicarse <strong>multas<\/strong><\/li><li>Puede complicar la <strong>escritura<\/strong> y el <strong>registro<\/strong> del inmueble<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a0a851 e-con-full e-flex e-con e-child\" data-id=\"3a0a851\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bdda668 elementor-widget elementor-widget-heading\" data-id=\"bdda668\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udca1 C\u00f3mo evitar sorpresas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3a2ece elementor-widget elementor-widget-text-editor\" data-id=\"f3a2ece\" 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<ul><li><strong>No recibas las llaves antes de la escritura<\/strong> salvo que hayas previsto el pago del IMT.<\/li><li><strong>Lee el CPCV con atenci\u00f3n<\/strong>: importan las cl\u00e1usulas sobre la entrega o sobre el derecho del comprador a ceder el contrato.<\/li><li><strong>Evita obras o alquileres<\/strong> antes de la escritura, salvo que el IMT ya est\u00e9 pagado.<\/li><li>Si necesitas acceso anticipado (por ejemplo, para medir o planificar obras), deja <strong>claro en el contrato<\/strong> que <strong>no hay entrega<\/strong>.<\/li><li><strong>Planifica tu tesorer\u00eda<\/strong>: si vas a instalarte antes, el IMT (y el Impuesto de Sellos) tambi\u00e9n tendr\u00e1 que pagarse antes.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0656010 e-con-full e-flex e-con e-child\" data-id=\"0656010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fe640e elementor-widget elementor-widget-heading\" data-id=\"8fe640e\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udccc \u00bfY el Impuesto de Sellos?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07832ae elementor-widget elementor-widget-text-editor\" data-id=\"07832ae\" 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>El <strong>Impuesto de Sellos del 0,8 %<\/strong> sigue la misma l\u00f3gica: se devenga con la transmisi\u00f3n, as\u00ed que, si hay <em>tradi\u00e7\u00e3o<\/em>, en general se debe al mismo tiempo que el IMT.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-21e5d10 e-con-full e-flex e-con e-child\" data-id=\"21e5d10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a80513 elementor-widget elementor-widget-heading\" data-id=\"8a80513\" 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<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\ude80 Consideraciones finales<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da3946e elementor-widget elementor-widget-text-editor\" data-id=\"da3946e\" 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>El CPCV es un paso \u00fatil y habitual en la compra de una vivienda, pero recibir las llaves antes puede adelantar la factura fiscal. Conocer la regla de la <em>tradi\u00e7\u00e3o<\/em> te ayuda a planificar la compra y a evitar costes inesperados.<\/p><p>\ud83d\udce2 <strong>Consejo de experto:<\/strong> Pide que revisen tu CPCV antes de firmar: una sola cl\u00e1usula sobre la entrega o la cesi\u00f3n puede cambiar cu\u00e1ndo (y cu\u00e1nto) IMT pagas.<\/p><p><strong>\u00bfVas a firmar un CPCV en Portugal?<\/strong> El equipo fiscal de Step Inside Portugal puede revisar las implicaciones fiscales antes de que firmes: <a href=\"https:\/\/stepinsideportugal.com\/es\/servicios\/servicio-fiscal\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">descubre m\u00e1s sobre nuestros servicios fiscales aqu\u00ed<\/a>. \u2728<\/p><hr \/><p><em>Este art\u00edculo tiene fines meramente informativos y no constituye asesoramiento fiscal ni jur\u00eddico. Refleja las normas vigentes en octubre de 2026; confirma las reglas aplicables a tu contrato.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28d15a68 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"28d15a68\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:200}\">\n\t\t<div class=\"elementor-element elementor-element-103deb52 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"103deb52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-331c3d12 elementor-widget elementor-widget-heading\" data-id=\"331c3d12\" 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<h6 class=\"elementor-heading-title elementor-size-default\">Guardar versi\u00f3n PDF para m\u00e1s tarde<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38bb7cf elementor-align-center elementor-widget elementor-widget-button\" data-id=\"38bb7cf\" 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=\"\/\">\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\">Explora los recursos<\/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>\n\t\t<div class=\"elementor-element elementor-element-300bef9f e-con-full e-flex e-con e-child\" data-id=\"300bef9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a755bf9 elementor-widget elementor-widget-heading\" data-id=\"2a755bf9\" 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<h6 class=\"elementor-heading-title elementor-size-default\">Comp\u00e1rtelo con tus amigos<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7217bc80 elementor-share-buttons--view-icon elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-share-buttons--skin-gradient elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"7217bc80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-471ab0d8 e-flex e-con-boxed e-con e-parent\" data-id=\"471ab0d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n    <path class=\"elementor-shape-fill\" d=\"M1000,4.3V0H0v4.3C0.9,23.1,126.7,99.2,500,100S1000,22.7,1000,4.3z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42d4cec8 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"42d4cec8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21bb167e elementor-widget elementor-widget-heading\" data-id=\"21bb167e\" 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<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfQuieres saber m\u00e1s? Explora nuestros otros recursos...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b022afb elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"6b022afb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:9760,&quot;columns&quot;:3,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div 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--e-global-typography-0f145ca-line-height );letter-spacing:var( --e-global-typography-0f145ca-letter-spacing );word-spacing:var( --e-global-typography-0f145ca-word-spacing );}}\/* Start custom CSS for theme-post-featured-image, class: .elementor-element-75732c9 *\/.elementor-9760 .elementor-element.elementor-element-75732c9 {\n    overflow: hidden;\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9760\" class=\"elementor elementor-9760 elementor-1434 elementor-1434 e-loop-item e-loop-item-17255 post-17255 post type-post status-publish format-standard has-post-thumbnail hentry category-blog-post-es tag-empresas tag-step-inside-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2a68136 e-flex e-con-boxed e-con e-parent\" data-id=\"2a68136\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8a4710f e-flex e-con-boxed e-con e-child\" data-id=\"8a4710f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75732c9 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"75732c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stepinsideportugal.com\/es\/retribuciones-en-especie-socio-gerente\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"998\" src=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es-821x1024.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-17229\" alt=\"Portada del art\u00edculo: M\u00e1s all\u00e1 del salario: 6 reglas sobre las retribuciones en especie del socio gerente\" srcset=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es-821x1024.png 821w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es-241x300.png 241w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es-768x958.png 768w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es-1231x1536.png 1231w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es-1642x2048.png 1642w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/retribuciones-en-especie-es.png 1860w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08991f9 e-flex e-con-boxed e-con e-child\" data-id=\"08991f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f592fb e-flex e-con-boxed e-con e-child\" data-id=\"4f592fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd19867 e-flex e-con-boxed e-con e-child\" data-id=\"cd19867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a4cc1d e-flex e-con-boxed e-con e-child\" data-id=\"3a4cc1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c428e75 elementor-widget elementor-widget-post-info\" data-id=\"c428e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f6f17ff elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Blog Post<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\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-2e81b00 yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"2e81b00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1766970 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Step Inside Accounting<\/span>, <span class=\"elementor-post-info__terms-list-item\">Empresas<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb04f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"e2fb04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stepinsideportugal.com\/es\/retribuciones-en-especie-socio-gerente\/\">M\u00e1s all\u00e1 del salario: 6 reglas sobre las retribuciones en especie del socio gerente<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee5b1 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"fbee5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tSeguro de salud, PPR, vale guarder\u00eda, coche, m\u00f3vil o formaci\u00f3n: la empresa puede pagar mucho m\u00e1s que el salario. Algunos de estos beneficios pagan IRS, otros no pagan Seguridad Social y otros no pagan nada. En una empresa en la\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d795bd e-flex e-con-boxed e-con e-child\" data-id=\"0d795bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f38df0d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f38df0d\" 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:\/\/stepinsideportugal.com\/es\/retribuciones-en-especie-socio-gerente\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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12.4971 6.67369C12.3808 6.54335 12.2724 6.43073 12.1731 6.3397C12.0768 6.25148 11.9653 6.16107 11.846 6.10145L11.846 6.10145Z\" fill=\"#05060B\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M10.1962 11.0915C8.68531 10.9709 7.17429 10.9559 5.66331 11.0463C4.1661 11.1359 2.76861 11.2629 1.47124 11.4278L1.45422 11.4299L1.43738 11.4332C1.10393 11.4991 0.801018 11.6717 0.623217 11.9936L0.613895 12.0105L0.6059 12.028C0.491476 12.2791 0.466607 12.5505 0.546839 12.8198C0.633305 13.126 0.839055 13.3557 1.09027 13.5211L1.10129 13.5283L1.11268 13.535C1.40589 13.7065 1.73052 13.7787 2.07131 13.7583L2.07131 13.7584L2.07661 13.758C3.33444 13.6693 4.62628 13.5953 5.95216 13.5361C7.27504 13.4771 8.67731 13.4402 10.1591 13.4254C10.4202 13.425 10.6843 13.3775 10.9487 13.2911C11.0843 13.2503 11.2213 13.1996 11.3346 13.1318C11.4029 13.0909 11.6195 12.9527 11.6631 12.6873C11.7263 12.4414 11.7073 12.182 11.5714 11.9434C11.469 11.7635 11.3307 11.6127 11.1599 11.4963C11.0125 11.3827 10.8502 11.2949 10.6745 11.2342C10.5281 11.1712 10.3796 11.1199 10.2376 11.0965L10.217 11.0932L10.1962 11.0915Z\" fill=\"#05060B\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Cu\u00e9ntame m\u00e1s<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9760\" class=\"elementor elementor-9760 elementor-1434 elementor-1434 e-loop-item e-loop-item-17249 post-17249 post type-post status-publish format-standard has-post-thumbnail hentry category-blog-post-es tag-empresas tag-step-inside-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2a68136 e-flex e-con-boxed e-con e-parent\" data-id=\"2a68136\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8a4710f e-flex e-con-boxed e-con e-child\" data-id=\"8a4710f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75732c9 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"75732c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stepinsideportugal.com\/es\/dietas-kilometraje-socio-gerente\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"998\" src=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es-821x1024.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-17220\" alt=\"Portada del art\u00edculo: Dietas y kilometraje: 5 reglas para pagar los desplazamientos del socio gerente\" srcset=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es-821x1024.png 821w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es-241x300.png 241w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es-768x958.png 768w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es-1231x1536.png 1231w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es-1642x2048.png 1642w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/dietas-kilometraje-es.png 1860w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08991f9 e-flex e-con-boxed e-con e-child\" data-id=\"08991f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f592fb e-flex e-con-boxed e-con e-child\" data-id=\"4f592fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd19867 e-flex e-con-boxed e-con e-child\" data-id=\"cd19867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a4cc1d e-flex e-con-boxed e-con e-child\" data-id=\"3a4cc1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c428e75 elementor-widget elementor-widget-post-info\" data-id=\"c428e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f6f17ff elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Blog Post<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\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-2e81b00 yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"2e81b00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1766970 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Step Inside Accounting<\/span>, <span class=\"elementor-post-info__terms-list-item\">Empresas<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb04f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"e2fb04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stepinsideportugal.com\/es\/dietas-kilometraje-socio-gerente\/\">Dietas y kilometraje: 5 reglas para pagar los desplazamientos del socio gerente<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee5b1 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"fbee5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tCuando el socio gerente viaja por trabajo, la empresa puede compensarle los gastos sin IRS ni Seguridad Social, dentro de los l\u00edmites legales. Por encima de esos l\u00edmites, o sin los documentos correctos, el importe pasa a tratarse como salario.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d795bd e-flex e-con-boxed e-con e-child\" data-id=\"0d795bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f38df0d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f38df0d\" 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:\/\/stepinsideportugal.com\/es\/dietas-kilometraje-socio-gerente\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.846 6.10145C11.6238 5.99037 11.3771 5.96708 11.136 6.04862C11.0009 6.08427 10.8525 6.13931 10.7265 6.23379L10.7162 6.24148L10.7064 6.24968C10.5506 6.37952 10.4347 6.55045 10.3452 6.72942L10.3401 6.73958L10.3355 6.74996C10.1836 7.0917 10.2996 7.44085 10.4334 7.69357C10.4954 7.81602 10.5924 7.96177 10.7072 8.11969L10.7226 8.14074L10.74 8.16009C10.8574 8.29062 10.984 8.44359 11.1197 8.61996L11.1268 8.62919L11.1343 8.63808C11.2863 8.8177 11.4385 9.00455 11.591 9.19864L11.6033 9.21427L11.6168 9.22887C11.7859 9.41208 11.9333 9.57353 12.0592 9.71339C12.5518 10.2623 13.059 10.847 13.5808 11.4675L13.5807 11.4675L13.585 11.4725C14.0132 11.9682 14.4284 12.4378 14.8307 12.881C14.5655 13.1531 14.2792 13.4428 13.9717 13.7504L13.9717 13.7503L13.966 13.7562C13.5423 14.194 13.1044 14.639 12.6522 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8.76174C13.9643 8.33538 13.6361 7.94295 13.3211 7.58473C13.0224 7.22938 12.7476 6.92498 12.4971 6.67369C12.3808 6.54335 12.2724 6.43073 12.1731 6.3397C12.0768 6.25148 11.9653 6.16107 11.846 6.10145L11.846 6.10145Z\" fill=\"#05060B\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M10.1962 11.0915C8.68531 10.9709 7.17429 10.9559 5.66331 11.0463C4.1661 11.1359 2.76861 11.2629 1.47124 11.4278L1.45422 11.4299L1.43738 11.4332C1.10393 11.4991 0.801018 11.6717 0.623217 11.9936L0.613895 12.0105L0.6059 12.028C0.491476 12.2791 0.466607 12.5505 0.546839 12.8198C0.633305 13.126 0.839055 13.3557 1.09027 13.5211L1.10129 13.5283L1.11268 13.535C1.40589 13.7065 1.73052 13.7787 2.07131 13.7583L2.07131 13.7584L2.07661 13.758C3.33444 13.6693 4.62628 13.5953 5.95216 13.5361C7.27504 13.4771 8.67731 13.4402 10.1591 13.4254C10.4202 13.425 10.6843 13.3775 10.9487 13.2911C11.0843 13.2503 11.2213 13.1996 11.3346 13.1318C11.4029 13.0909 11.6195 12.9527 11.6631 12.6873C11.7263 12.4414 11.7073 12.182 11.5714 11.9434C11.469 11.7635 11.3307 11.6127 11.1599 11.4963C11.0125 11.3827 10.8502 11.2949 10.6745 11.2342C10.5281 11.1712 10.3796 11.1199 10.2376 11.0965L10.217 11.0932L10.1962 11.0915Z\" fill=\"#05060B\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Cu\u00e9ntame m\u00e1s<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9760\" class=\"elementor elementor-9760 elementor-1434 elementor-1434 e-loop-item e-loop-item-17243 post-17243 post type-post status-publish format-standard has-post-thumbnail hentry category-blog-post-es tag-empresas tag-step-inside-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2a68136 e-flex e-con-boxed e-con e-parent\" data-id=\"2a68136\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8a4710f e-flex e-con-boxed e-con e-child\" data-id=\"8a4710f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75732c9 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"75732c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stepinsideportugal.com\/es\/suprimentos-prestar-dinero-a-su-empresa\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"998\" src=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es-821x1024.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-17211\" alt=\"Portada del art\u00edculo: Suprimentos: 5 reglas para prestar dinero a su empresa\" srcset=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es-821x1024.png 821w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es-241x300.png 241w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es-768x958.png 768w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es-1231x1536.png 1231w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es-1642x2048.png 1642w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/prestamos-socio-suprimentos-es.png 1860w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08991f9 e-flex e-con-boxed e-con e-child\" data-id=\"08991f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f592fb e-flex e-con-boxed e-con e-child\" data-id=\"4f592fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd19867 e-flex e-con-boxed e-con e-child\" data-id=\"cd19867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a4cc1d e-flex e-con-boxed e-con e-child\" data-id=\"3a4cc1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c428e75 elementor-widget elementor-widget-post-info\" data-id=\"c428e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f6f17ff elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Blog Post<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\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-2e81b00 yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"2e81b00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1766970 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Step Inside Accounting<\/span>, <span class=\"elementor-post-info__terms-list-item\">Empresas<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb04f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"e2fb04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stepinsideportugal.com\/es\/suprimentos-prestar-dinero-a-su-empresa\/\">Suprimentos: 5 reglas para prestar dinero a su empresa<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee5b1 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"fbee5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tAl empezar la actividad, para una inversi\u00f3n o en un mes m\u00e1s ajustado, es habitual que el socio ponga dinero en la empresa. Hecho como suprimento (pr\u00e9stamo del socio), queda exento del Impuesto de Sellos y el dinero vuelve al\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0d795bd e-flex e-con-boxed e-con e-child\" data-id=\"0d795bd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f38df0d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f38df0d\" 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:\/\/stepinsideportugal.com\/es\/suprimentos-prestar-dinero-a-su-empresa\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span 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8.76174C13.9643 8.33538 13.6361 7.94295 13.3211 7.58473C13.0224 7.22938 12.7476 6.92498 12.4971 6.67369C12.3808 6.54335 12.2724 6.43073 12.1731 6.3397C12.0768 6.25148 11.9653 6.16107 11.846 6.10145L11.846 6.10145Z\" fill=\"#05060B\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M10.1962 11.0915C8.68531 10.9709 7.17429 10.9559 5.66331 11.0463C4.1661 11.1359 2.76861 11.2629 1.47124 11.4278L1.45422 11.4299L1.43738 11.4332C1.10393 11.4991 0.801018 11.6717 0.623217 11.9936L0.613895 12.0105L0.6059 12.028C0.491476 12.2791 0.466607 12.5505 0.546839 12.8198C0.633305 13.126 0.839055 13.3557 1.09027 13.5211L1.10129 13.5283L1.11268 13.535C1.40589 13.7065 1.73052 13.7787 2.07131 13.7583L2.07131 13.7584L2.07661 13.758C3.33444 13.6693 4.62628 13.5953 5.95216 13.5361C7.27504 13.4771 8.67731 13.4402 10.1591 13.4254C10.4202 13.425 10.6843 13.3775 10.9487 13.2911C11.0843 13.2503 11.2213 13.1996 11.3346 13.1318C11.4029 13.0909 11.6195 12.9527 11.6631 12.6873C11.7263 12.4414 11.7073 12.182 11.5714 11.9434C11.469 11.7635 11.3307 11.6127 11.1599 11.4963C11.0125 11.3827 10.8502 11.2949 10.6745 11.2342C10.5281 11.1712 10.3796 11.1199 10.2376 11.0965L10.217 11.0932L10.1962 11.0915Z\" fill=\"#05060B\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Cu\u00e9ntame m\u00e1s<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\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-6f069c04 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6f069c04\" 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:\/\/stepinsideportugal.com\/es\/recursos\/\">\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\">Explora los recursos<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La mayor\u00eda de las compras de viviendas en Portugal empiezan con un CPCV, el contrato de promesa de compraventa (similar al contrato de arras). Normalmente, el IMT solo se paga justo antes de la escritura. Pero en algunas situaciones el IMT se devenga al firmar el CPCV o poco despu\u00e9s. El concepto clave es la regla de la \u00abtradi\u00e7\u00e3o\u00bb. Te explicamos qu\u00e9 significa y c\u00f3mo evitar sorpresas.<\/p>\n","protected":false},"author":2,"featured_media":15926,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[53,52],"class_list":["post-15527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post-es","tag-fiscalidad","tag-vivir-en-portugal"],"_links":{"self":[{"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/posts\/15527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/comments?post=15527"}],"version-history":[{"count":1,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/posts\/15527\/revisions"}],"predecessor-version":[{"id":15528,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/posts\/15527\/revisions\/15528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/media\/15926"}],"wp:attachment":[{"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/media?parent=15527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/categories?post=15527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stepinsideportugal.com\/es\/wp-json\/wp\/v2\/tags?post=15527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}