{"id":1286,"date":"2026-02-04T15:29:54","date_gmt":"2026-02-04T14:29:54","guid":{"rendered":"https:\/\/pba.top\/blog\/?p=1286"},"modified":"2026-03-11T18:22:31","modified_gmt":"2026-03-11T17:22:31","slug":"impuestos-y-resultados-de-sus-declaraciones","status":"publish","type":"post","link":"https:\/\/pba.top\/blog\/?p=1286&lang=es","title":{"rendered":"IMPUESTOS Y RESULTADOS DE SUS DECLARACIONES"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1286\" class=\"elementor elementor-1286\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45c54d56 e-flex e-con-boxed e-con e-parent\" data-id=\"45c54d56\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-346aa58c elementor-widget elementor-widget-text-editor\" data-id=\"346aa58c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p><strong>Si a\u00fan no ha solicitado acceso al programa, por favor, env\u00ede la solicitud de conexi\u00f3n, siguiendo instrucciones en el siguiente <a href=\"https:\/\/pba.top\/blog\/?p=1406&amp;lang=es\">enlace<\/a><\/strong><\/p>\n<p>\u00a0<\/p>\n<p>En el programa Exact, en el apartado <strong>\u00abDeclaraciones\u00bb<\/strong>, puede consultar todas las declaraciones trimestrales que hemos preparado, as\u00ed como los importes de los impuestos a pagar. En esta p\u00e1gina se mostrar\u00e1n \u00fanicamente las declaraciones que le corresponden.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph --><!-- wp:image {\"id\":849,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"538\" class=\"wp-image-849\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.1-1024x538.jpg\" alt=\"\" srcset=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.1-1024x538.jpg 1024w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.1-300x158.jpg 300w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.1-768x403.jpg 768w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.1-1536x807.jpg 1536w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.1.jpg 1908w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image --><!-- wp:paragraph -->\n<p>Los resultados de su actividad pueden consultarse haciendo clic en el icono del documento situado a la derecha.<\/p>\n<p>\u00a0<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-1546\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/02\/22-1.gif\" alt=\"\" width=\"1844\" height=\"833\" \/><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph --><!-- wp:image {\"id\":850} -->\n<figure class=\"wp-block-image\"><img decoding=\"async\" width=\"1908\" height=\"716\" class=\"wp-image-850\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.2-e1768911245438.jpg\" alt=\"\" srcset=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.2-e1768911245438.jpg 1908w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.2-e1768911245438-300x113.jpg 300w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.2-e1768911245438-1024x384.jpg 1024w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.2-e1768911245438-768x288.jpg 768w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.2-e1768911245438-1536x576.jpg 1536w\" sizes=\"(max-width: 1908px) 100vw, 1908px\" \/><\/figure>\n<!-- \/wp:image --><!-- wp:paragraph -->\n<p><strong>Modelo 130 (solo para aut\u00f3nomos)<\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>En esta declaraci\u00f3n se calcula el pago fraccionado del impuesto sobre la renta correspondiente al trimestre. El c\u00e1lculo se realiza sobre el beneficio neto (diferencia entre ingresos y gastos) y se abona el 20 % del resultado.El importe a pagarseg\u00fan esta declaraci\u00f3n puede consultarse en la parte inferior, en la casilla <strong>19<\/strong>.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph --><!-- wp:image {\"id\":851} -->\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"537\" class=\"wp-image-851\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.3-1024x537.jpg\" alt=\"\" srcset=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.3-1024x537.jpg 1024w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.3-300x157.jpg 300w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.3-768x403.jpg 768w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.3-1536x806.jpg 1536w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.3.jpg 1910w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image --><!-- wp:paragraph -->\n<p><strong>Modelo 303 (declaraci\u00f3n de IVA)<\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Es una declaraci\u00f3n trimestral en la que se declara todo el IVA repercutido por las ventas y todo el IVA soportado por los gastos.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>El resultado del IVA puede ser:<\/p>\n<!-- \/wp:paragraph --><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>A ingresar: el IVA se paga a la Agencia Tributaria al final del trimestre (si las ventas est\u00e1n sujetas a IVA).<\/li>\n<!-- \/wp:list-item --><!-- wp:list-item -->\n<li>A devolver: se solicita la devoluci\u00f3n del IVA de las compras realizadas a empresas espa\u00f1olas con factura correcta (la devoluci\u00f3n solo puede solicitarse en el cuarto trimestre).<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><!-- wp:paragraph -->\n<p>El importe a pagar o a devolver seg\u00fan esta declaraci\u00f3n se muestra en la parte inferior, en la casilla<strong> 71<\/strong>.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph --><!-- wp:image {\"id\":852} -->\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" class=\"wp-image-852\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.4-1024x538.jpg\" alt=\"\" srcset=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.4-1024x538.jpg 1024w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.4-300x158.jpg 300w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.4-768x403.jpg 768w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.4-1536x807.jpg 1536w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/4.4.jpg 1908w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image --><!-- wp:paragraph -->\n<p>Este apartado no est\u00e1 destinado a todos los usuarios. Se utiliza \u00fanicamente en los casos en los que existen <strong>t<\/strong>rabajadores, alquiler de locales comerciales o facturas especiales a las que se les aplica retenci\u00f3n fiscal. En el resto de situaciones y para las operaciones habituales, este apartado no se utiliza.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p><strong>Modelo 111<\/strong><br \/>Declaraci\u00f3n de las retenciones practicadas sobre los salarios de los trabajadores y sobre facturas emitidas por otras empresas sujetas a retenci\u00f3n.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>El importe a ingresar correspondiente a esta declaraci\u00f3n se indica en la parte inferior, en la casilla <strong>30<\/strong>.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph --><!-- wp:image {\"id\":853} -->\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" class=\"wp-image-853\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/45-1024x538.jpg\" alt=\"\" srcset=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/45-1024x538.jpg 1024w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/45-300x158.jpg 300w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/45-768x403.jpg 768w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/45-1536x807.jpg 1536w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/45.jpg 1908w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image --><!-- wp:paragraph -->\n<p><strong>Modelo 115<\/strong><\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>Refleja el impuesto retenido por el alquiler de oficinas, almacenes y cualquier otro local comercial.<\/p>\n<!-- \/wp:paragraph --><!-- wp:paragraph -->\n<p>El importe a ingresar correspondiente a esta declaraci\u00f3n se indica en la parte inferior, en la casilla<strong> 05<\/strong>.<\/p>\n<p>\u00a0<\/p>\n<!-- \/wp:paragraph --><!-- wp:image {\"id\":854} -->\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"537\" class=\"wp-image-854\" src=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/46-1024x537.jpg\" alt=\"\" srcset=\"https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/46-1024x537.jpg 1024w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/46-300x157.jpg 300w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/46-768x403.jpg 768w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/46-1536x805.jpg 1536w, https:\/\/pba.top\/blog\/wp-content\/uploads\/2026\/01\/46.jpg 1911w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<!-- \/wp:image -->\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>Si a\u00fan no ha solicitado acceso al programa, por favor, env\u00ede la solicitud de conexi\u00f3n, siguiendo instrucciones en el siguiente enlace \u00a0 En el programa Exact, en el apartado \u00abDeclaraciones\u00bb, puede consultar todas las declaraciones trimestrales que hemos preparado, as\u00ed como los importes de los impuestos a pagar. En esta p\u00e1gina se mostrar\u00e1n \u00fanicamente las [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,18],"tags":[],"class_list":["post-1286","post","type-post","status-publish","format-standard","hentry","category-tutoriales","category-uncategorized-es"],"_links":{"self":[{"href":"https:\/\/pba.top\/blog\/index.php?rest_route=\/wp\/v2\/posts\/1286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pba.top\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pba.top\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pba.top\/blog\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/pba.top\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1286"}],"version-history":[{"count":13,"href":"https:\/\/pba.top\/blog\/index.php?rest_route=\/wp\/v2\/posts\/1286\/revisions"}],"predecessor-version":[{"id":1753,"href":"https:\/\/pba.top\/blog\/index.php?rest_route=\/wp\/v2\/posts\/1286\/revisions\/1753"}],"wp:attachment":[{"href":"https:\/\/pba.top\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pba.top\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pba.top\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}