{"id":9787,"date":"2023-09-11T10:46:59","date_gmt":"2023-09-11T08:46:59","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=9787"},"modified":"2026-06-12T09:50:51","modified_gmt":"2026-06-12T07:50:51","slug":"ley-de-oportunidades-de-crecimiento-las-inversiones-climaticamente-racionales-son-promovidas","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/es\/wachstumschancen-gesetzt-klimafreundliche-investitionen-werden-gefoerdert\/","title":{"rendered":"Ley de Oportunidades de Crecimiento: se fomentan las inversiones respetuosas con el clima"},"content":{"rendered":"<p class=\"wp-block-paragraph\">La Ley de Oportunidades de Crecimiento del Ministerio Federal de Finanzas fue aprobada a finales de agosto de 2023 y entrar\u00e1 en vigor en 2024. Forma parte del llamado plan de 10 puntos y pone a disposici\u00f3n de la econom\u00eda alemana siete mil millones de euros anuales hasta 2028. El volumen total de alivio ser\u00e1 de m\u00e1s de 32 mil millones de euros. Adem\u00e1s de diversas reformas y simplificaciones en el derecho fiscal, el objetivo principal es <strong>Mittelstand e inversiones clim\u00e1ticamente amigables<\/strong> poner en primer plano. En consecuencia, el texto de ley de aproximadamente 300 p\u00e1ginas comienza en el Art\u00edculo 1 con la \u201eLey para el fomento fiscal de las inversiones en protecci\u00f3n clim\u00e1tica (Ley de prima de inversi\u00f3n en protecci\u00f3n clim\u00e1tica - KlimaInvPG)\u201c.\u201c<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Se proporciona un paquete de financiaci\u00f3n de 32 mil millones.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En sus 15 apartados, el proyecto principal de la Ley de Oportunidades de Crecimiento establece en su art\u00edculo 1 que las medidas de eficiencia energ\u00e9tica en las empresas se apoyar\u00e1n mediante una prima a la inversi\u00f3n de 15 %, independiente de los beneficios. En principio, se subvencionan las inversiones cuando las empresas reducen su consumo energ\u00e9tico o adoptan medidas de eficiencia energ\u00e9tica. Las inversiones subvencionables deben integrarse en un sistema de gesti\u00f3n energ\u00e9tica o medioambiental (<a href=\"https:\/\/cubeconcepts.de\/es\/iso-50001-la-norma-para-los-sistemas-de-gestion-de-la-energia\/\">ISO 50001<\/a> \/ <a href=\"https:\/\/cubeconcepts.de\/es\/emas-como-sistema-de-gestion-medioambiental\/\">EMAS<\/a>) o en una auditor\u00eda energ\u00e9tica de acuerdo con <a href=\"https:\/\/cubeconcepts.de\/es\/auditoria-energetica-segun-din-en-16247\/\">DIN EN 16247<\/a> . Deben estar certificadas por un asesor energ\u00e9tico independiente como especialmente eficientes desde el punto de vista energ\u00e9tico. Al presentar las solicitudes, tampoco puede faltar un plan global de ahorro energ\u00e9tico. Las solicitudes correspondientes podr\u00e1n presentarse a partir de 2024 y hasta el 31 de diciembre de 2029. Durante este periodo, se podr\u00e1 presentar una base imponible de un m\u00e1ximo de 200 millones de euros, de los cuales se asumir\u00e1n el 15 %. En total, una empresa podr\u00e1 presentar un m\u00e1ximo de cuatro solicitudes hasta 2030, si bien la medida m\u00e1s peque\u00f1a tendr\u00e1 una base imponible a partir de 5 000 euros.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Las PYMES deben ser fomentadas por la Ley de Oportunidades de Crecimiento.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En un comunicado de prensa sobre el plan de 10 puntos, el Gobierno federal escribe: \u201eLa Ley de Oportunidades de Crecimiento complementa las medidas de apoyo fiscal a las peque\u00f1as y medianas empresas que ya se hab\u00edan aprobado: por ejemplo, las desgravaciones fiscales para la instalaci\u00f3n de sistemas fotovoltaicos y sistemas de almacenamiento, as\u00ed como normas de amortizaci\u00f3n simplificadas para el sector de la construcci\u00f3n, con el fin de facilitar la construcci\u00f3n de viviendas. Estas medidas han dado lugar a una reducci\u00f3n de impuestos de siete mil millones de euros al a\u00f1o\u201c. Adem\u00e1s, a\u00f1ade: \u201eGracias a esta prima, que se aplica a las medidas de eficiencia energ\u00e9tica, se mejoran las condiciones de la ubicaci\u00f3n con incentivos fiscales para la inversi\u00f3n en tecnolog\u00edas limpias y respetuosas con el clima\u201c. Adem\u00e1s, la Ley de Oportunidades de Crecimiento pretende dar un impulso fiscal a la investigaci\u00f3n, subvencionando en el futuro tambi\u00e9n los gastos materiales y triplicando la base imponible. Precisamente en el caso de las pymes, la tasa de subvenci\u00f3n puede incluso aumentar hasta el 35 % en casos concretos.<\/p>","protected":false},"excerpt":{"rendered":"<p>Con un presupuesto de 32 000 millones de euros, el Gobierno federal impulsa de forma espec\u00edfica las tecnolog\u00edas respetuosas con el clima y ofrece, en particular a las pymes, atractivas tasas de subvenci\u00f3n de hasta el 35 %. La nueva ley combina incentivos fiscales para la investigaci\u00f3n y la eficiencia energ\u00e9tica con el fin de modernizar la econom\u00eda y hacer que el camino hacia la neutralidad clim\u00e1tica resulte rentable.<\/p>","protected":false},"author":3,"featured_media":9791,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,60],"tags":[],"class_list":["post-9787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wachstumschancen-Gesetzt | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Das Wachstumschancen-Gesetzt f\u00f6rdert Energieeffizienzma\u00dfnahmen von Unternehmen mit insgesamt 32 Milliarden Euro.\" \/>\n<meta name=\"robots\" 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