{"id":6170,"date":"2025-04-21T21:04:46","date_gmt":"2025-04-21T20:04:46","guid":{"rendered":"https:\/\/dev.legalallies.es\/?post_type=servicio&p=6170"},"modified":"2025-06-22T17:09:45","modified_gmt":"2025-06-22T16:09:45","slug":"detyrime-fiskale-biznese-spanje-kalendar-2025","status":"publish","type":"servicio","link":"https:\/\/dev.legalallies.es\/sq\/menaxher-biznesi\/detyrime-fiskale-biznese-spanje-kalendar-2025\/","title":{"rendered":"Detyrimet fiskale t\u00eb bizneseve n\u00eb Spanj\u00eb: Kalendari fiskal 2025"},"content":{"rendered":"\n

T\u00eb drejtosh nj\u00eb biznes n\u00eb Spanj\u00eb nuk do t\u00eb thot\u00eb vet\u00ebm t\u00eb shes\u00ebsh produkte apo sh\u00ebrbime, por edhe t\u00eb p\u00ebrmbush\u00ebsh nj\u00eb s\u00ebr\u00eb detyrimesh fiskale p\u00ebrball\u00eb Agjencis\u00eb Tatimore (Agencia Tributaria). Njohja e taksave q\u00eb duhet t\u00eb deklaroni, afateve dhe formular\u00ebve p\u00ebrkat\u00ebs \u00ebsht\u00eb thelb\u00ebsore p\u00ebr t\u00eb shmangur gjobat dhe p\u00ebr t\u00eb mbajtur ligjshm\u00ebrin\u00eb e biznesit. Ky udh\u00ebzues praktik ofron nj\u00eb p\u00ebrmbledhje t\u00eb detyrimeve fiskale p\u00ebr shoq\u00ebrit\u00eb tregtare (SL, SA, etj.) dhe profesionist\u00ebt e pavarur, si dhe kalendarin fiskal t\u00eb p\u00ebrdit\u00ebsuar p\u00ebr vitin 2025.<\/p>\n\n\n\n

Detyrimet kryesore fiskale p\u00ebr bizneset n\u00eb Spanj\u00eb<\/strong><\/h2>\n\n\n\n

Gjat\u00eb vitit, nj\u00eb kompani mund t\u00eb ket\u00eb detyrimin t\u00eb dor\u00ebzoj\u00eb disa lloje taksash, n\u00eb var\u00ebsi t\u00eb aktivitetit, madh\u00ebsis\u00eb dhe struktur\u00ebs fiskale t\u00eb saj. K\u00ebtu jan\u00eb m\u00eb t\u00eb zakonshmet:<\/p>\n\n\n\n

1. Tatimi mbi Shoq\u00ebrit\u00eb (Impuesto sobre Sociedades – IS)<\/strong><\/h3>\n\n\n\n
    \n
  • Zbatohet p\u00ebr shoq\u00ebrit\u00eb tregtare.<\/li>\n\n\n\n
  • Taton fitimet e p\u00ebrfituara gjat\u00eb vitit financiar.<\/li>\n\n\n\n
  • Norma standarde: 25%.<\/li>\n\n\n\n
  • Reduktim n\u00eb 15% p\u00ebr dy vitet e para p\u00ebr kompanit\u00eb e reja me fitime.<\/li>\n<\/ul>\n\n\n\n

    2. TVSH (IVA – Impuesto sobre el Valor A\u00f1adido)<\/strong><\/h3>\n\n\n\n
      \n
    • Aplikohet p\u00ebr shitjen e mallrave dhe sh\u00ebrbimeve.<\/li>\n\n\n\n
    • Deklarat\u00eb tremujore me formularin 303.<\/li>\n\n\n\n
    • P\u00ebrmbledhje vjetore me formularin 390.<\/li>\n<\/ul>\n\n\n\n

      3. Mbajtje n\u00eb burim dhe pagesa paraprake<\/strong><\/h3>\n\n\n\n
        \n
      • Zbatohet p\u00ebr pagat, profesionist\u00ebt dhe qirat\u00eb.<\/li>\n\n\n\n
      • Formular\u00eb tremujor\u00eb: 111 (IRPF p\u00ebr t\u00eb ardhura nga puna apo sh\u00ebrbimet) dhe 115 (mbajtje p\u00ebr qira).<\/li>\n\n\n\n
      • P\u00ebrmbledhje vjetore: formular\u00ebt 190 dhe 180.<\/li>\n<\/ul>\n\n\n\n

        4. Pagesat e pjesshme t\u00eb IS<\/strong><\/h3>\n\n\n\n
          \n
        • B\u00ebhen n\u00eb prill, tetor dhe dhjetor p\u00ebrmes formularit 202.<\/li>\n<\/ul>\n\n\n\n

          5. Deklarata informative<\/strong><\/h3>\n\n\n\n
            \n
          • Formulari 347: transaksione me pal\u00eb t\u00eb treta mbi 3.005,06 \u20ac n\u00eb vit.<\/li>\n\n\n\n
          • Formulari 349: transaksione brenda BE-s\u00eb.<\/li>\n\n\n\n
          • Formulari 184: p\u00ebr entitete me ndarje t\u00eb t\u00eb ardhurave.<\/li>\n<\/ul>\n\n\n\n
            \"Persona<\/figure>\n\n\n\n

            Kalendari fiskal 2025 \u2013 datat kryesore<\/strong><\/h2>\n\n\n\n

            Janar<\/strong><\/p>\n\n\n\n

              \n
            • Formular\u00ebt 111, 115, 123: deri m\u00eb 20 janar<\/li>\n\n\n\n
            • Formular\u00ebt 303 (TM4), 390, 349: deri m\u00eb 30 janar<\/li>\n\n\n\n
            • Formular\u00ebt 180 dhe 190: deri m\u00eb 31 janar<\/li>\n<\/ul>\n\n\n\n

              Shkurt<\/strong><\/p>\n\n\n\n

                \n
              • Formulari 347: deri m\u00eb 28 shkurt<\/li>\n<\/ul>\n\n\n\n

                Prill<\/strong><\/p>\n\n\n\n

                  \n
                • Formular\u00ebt 111, 115, 123, 303, 349, 202 (TM1): deri m\u00eb 20 prill<\/li>\n<\/ul>\n\n\n\n

                  Korrik<\/strong><\/p>\n\n\n\n

                    \n
                  • Formular\u00ebt 303, 111, 115, 123, 349, 202 (TM2): deri m\u00eb 20 korrik<\/li>\n\n\n\n
                  • Formulari 200 (deklarata vjetore IS): deri m\u00eb 25 korrik<\/li>\n<\/ul>\n\n\n\n

                    Tetor<\/strong><\/p>\n\n\n\n

                      \n
                    • Formular\u00ebt 303, 111, 115, 123, 349, 202 (TM3): deri m\u00eb 21 tetor<\/li>\n<\/ul>\n\n\n\n

                      Dhjetor<\/strong><\/p>\n\n\n\n

                        \n
                      • Formulari 202 (pagesa e fundit): deri m\u00eb 20 dhjetor<\/li>\n<\/ul>\n\n\n\n

                        K\u00ebshilla p\u00ebr t\u00eb shmangur nd\u00ebshkimet nga tatimet<\/strong><\/h2>\n\n\n\n
                          \n
                        • Mbajeni kalendarin fiskal gjithmon\u00eb n\u00eb dukje.<\/strong><\/li>\n\n\n\n
                        • Vendosni njoftime n\u00eb telefon ose n\u00eb programet e kontabilitetit.<\/strong><\/li>\n\n\n\n
                        • Pun\u00ebsoni nj\u00eb kontabilist n\u00ebse nuk i njihni mir\u00eb formular\u00ebt.<\/strong><\/li>\n\n\n\n
                        • Kontrolloni BOE n\u00eb fillim t\u00eb vitit p\u00ebr ndryshime t\u00eb mundshme.<\/strong><\/li>\n\n\n\n
                        • Mos e lini dor\u00ebzimin p\u00ebr n\u00eb minut\u00ebn e fundit \u2013 vonesat sjellin gjoba dhe kamat\u00eb.<\/strong><\/li>\n<\/ul>\n\n\n\n

                          Pyetje t\u00eb shpeshta (FAQ)<\/strong><\/h2>\n\n\n\n

                          \u00c7far\u00eb ndodh n\u00ebse nuk e dor\u00ebzoj nj\u00eb deklarat\u00eb n\u00eb koh\u00eb?<\/strong><\/h3>\n\n\n\n

                          Do t\u00eb p\u00ebrballeni me gjoba financiare, kamat\u00eb p\u00ebr vones\u00eb dhe interesa. Edhe pa aktivitet, formular\u00ebt e detyruesh\u00ebm duhet t\u00eb dor\u00ebzohen.<\/p>\n\n\n\n

                          A duhet t\u00eb dor\u00ebzojn\u00eb deklarata edhe kompanit\u00eb pa t\u00eb ardhura?<\/strong><\/h3>\n\n\n\n

                          Po, ve\u00e7an\u00ebrisht p\u00ebr Tatimin mbi Shoq\u00ebrit\u00eb dhe formularin 303, edhe n\u00ebse jan\u00eb me vler\u00eb zero.<\/p>\n\n\n\n

                          A mund t\u2019i dor\u00ebzoj formular\u00ebt vet\u00eb, pa nj\u00eb kontabilist?<\/strong><\/h3>\n\n\n\n

                          Po, n\u00ebse njihni funksionimin e secilit formular. Megjithat\u00eb, k\u00ebshillohet ndihma e nj\u00eb konsulenti tatimor p\u00ebr t\u00eb shmangur gabime t\u00eb kushtueshme.<\/p>\n\n\n\n

                          Po n\u00ebse shes jasht\u00eb Spanj\u00ebs apo n\u00eb BE?<\/strong><\/h3>\n\n\n\n

                          Duhet t\u00eb regjistroheni n\u00eb ROI p\u00ebr operacione brenda BE-s\u00eb dhe t\u00eb dor\u00ebzoni formularin 349. Tatimi ndryshon n\u00ebse klienti \u00ebsht\u00eb nj\u00eb kompani apo konsumator final.<\/p>\n\n\n\n

                          P\u00ebrmbushja e detyrimeve fiskale jo vet\u00ebm q\u00eb shmang gjobat, por gjithashtu tregon profesionaliz\u00ebm dhe seriozitet t\u00eb biznesit tuaj. Tek Legal Allies<\/strong>, ju ndihmojm\u00eb t\u00eb kuptoni detyrimet tuaja, t\u00eb automatizoni deklaratat dhe t\u00eb jeni gjithmon\u00eb n\u00eb rregull me kalendarin fiskal p\u00ebrmes aplikacionit ton\u00eb shum\u00ebgjuh\u00ebsh \u2014 qoft\u00eb jeni nj\u00eb startup, nj\u00eb NVM apo nj\u00eb kompani e huaj aktive n\u00eb Spanj\u00eb.<\/p>\n","protected":false},"excerpt":{"rendered":"

                          T\u00eb drejtosh nj\u00eb biznes n\u00eb Spanj\u00eb nuk do t\u00eb thot\u00eb vet\u00ebm t\u00eb shes\u00ebsh produkte apo sh\u00ebrbime, por edhe t\u00eb p\u00ebrmbush\u00ebsh nj\u00eb s\u00ebr\u00eb detyrimesh fiskale p\u00ebrball\u00eb Agjencis\u00eb Tatimore (Agencia Tributaria). Njohja e taksave q\u00eb duhet t\u00eb deklaroni, afateve dhe formular\u00ebve p\u00ebrkat\u00ebs \u00ebsht\u00eb thelb\u00ebsore p\u00ebr t\u00eb shmangur gjobat dhe p\u00ebr t\u00eb mbajtur ligjshm\u00ebrin\u00eb e biznesit. Ky udh\u00ebzues […]<\/p>\n","protected":false},"featured_media":2180,"template":"","meta":{"_acf_changed":false},"servicio-categoria":[158],"class_list":["post-6170","servicio","type-servicio","status-publish","has-post-thumbnail","hentry","servicio-categoria-menaxher-biznesi"],"acf":[],"yoast_head":"\nDetyrimet fiskale t\u00eb bizneseve n\u00eb Spanj\u00eb. 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