{"id":4345,"date":"2023-05-14T00:00:00","date_gmt":"2023-05-13T22:00:00","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/que-son-los-activos-intangibles-y-como-pueden-ayudar-tu-empresa\/"},"modified":"2026-02-04T16:15:11","modified_gmt":"2026-02-04T15:15:11","slug":"activos-intangibles-ayudar-empresa","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/activos-intangibles-ayudar-empresa\/","title":{"rendered":"Qu\u00e9 son los activos intangibles y c\u00f3mo pueden ayudar tu empresa"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/estrategia-gestion\/\" class=\"entry-header__link\">Estrategia y Gesti\u00f3n<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tQu\u00e9 son los activos intangibles y c\u00f3mo pueden ayudar tu empresa\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2023-05-14T00:00:00+02:00\">14 mayo, 2023<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Qu\u00e9 son los activos intangibles y c\u00f3mo pueden ayudar tu empresa\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/activos-intangibles-ayudar-empresa\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/gonzalo-garcia-abad\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2024\/02\/Gonzalo-Garcia_2024_600x600-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2024\/02\/Gonzalo-Garcia_2024_600x600-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2024\/02\/Gonzalo-Garcia_2024_600x600.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Gonzalo Garc\u00eda Abad<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-los-activos-intangibles-nbsp-no-pueden-verse-nbsp-ni-tocarse-nbsp-pero-nbsp-son-capaces-de-generar-un-enorme-valor-para-las-empresas\" style=\"font-style:normal;font-weight:100\">Los activos intangibles&nbsp;no pueden verse&nbsp;ni tocarse,&nbsp;pero&nbsp;son capaces de generar un enorme valor para las empresas.<\/h4>\n<div class=\"sage-block-classic-wrapper mb-m\">\n\n<ul>\n<li><span data-contrast=\"none\">La inversi\u00f3n en activos intangibles conduce a un gasto con retorno a futuro, contribuyendo a la llamada \u201ceconom\u00eda del conocimiento\u201d<\/span><span data-contrast=\"none\">.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">Conoce qu\u00e9 son y\u00a0<\/span><span data-contrast=\"none\">c\u00f3mo se clasifican en\u00a0<\/span><span data-contrast=\"none\">este post, para que puedas detectarlos y sacarles el m\u00e1ximo partido.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">El\u00a0<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/que-es-el-plan-general-contable\/\"><span data-contrast=\"none\">Plan General Contable<\/span><\/a><span data-contrast=\"auto\">,\u00a0<\/span><span data-contrast=\"auto\">un\u00a0<\/span><span data-contrast=\"auto\">documento que regula la normativa que ha de aplicarse en Espa\u00f1a<\/span><span data-contrast=\"auto\">\u00a0en el \u00e1rea de la contabilidad<\/span><span data-contrast=\"auto\">, define\u00a0<\/span><span data-contrast=\"auto\">al inmovilizado\u00a0<\/span><span data-contrast=\"auto\">intangible como \u201cactivo no monetario sin apariencia f\u00edsica\u00a0<\/span><span data-contrast=\"auto\">pero\u00a0<\/span><span data-contrast=\"auto\">susceptible de valoraci\u00f3n econ\u00f3mica\u201d. Es decir, que a pesar de no tener soporte material,\u00a0<\/span><span data-contrast=\"auto\">es<\/span><span data-contrast=\"auto\">\u00a0capa<\/span><span data-contrast=\"auto\">z<\/span><span data-contrast=\"auto\">\u00a0de generar valor\u00a0<\/span><span data-contrast=\"auto\">para la\u00a0<\/span><span data-contrast=\"auto\">empresa.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><!--more--><\/p>\n<p><span data-contrast=\"auto\">Pero,<\/span><span data-contrast=\"auto\">\u00a0\u00bfqu\u00e9 factor<\/span><span data-contrast=\"auto\">es<\/span><span data-contrast=\"auto\">\u00a0convierte<\/span><span data-contrast=\"auto\">n<\/span><span data-contrast=\"auto\">\u00a0al\u00a0<\/span><span data-contrast=\"auto\">activo\u00a0<\/span><span data-contrast=\"auto\">intangible en un valor\u00a0<\/span><span data-contrast=\"auto\">extra<\/span><span data-contrast=\"auto\">\u00a0para cualquier empresa? La respuesta reside en\u00a0<\/span><span data-contrast=\"auto\">dos<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">conceptos<\/span><span data-contrast=\"auto\">\u00a0clave: <strong>innovaci\u00f3n<\/strong><\/span><strong>\u00a0y desarrollo interno.\u00a0\u00a0<\/strong><\/p>\n<div class=\"single-simple-button__container\"><a class=\"single-simple-button button button--primary gate-e1fb06a2-63d9-4444-ba2e-9b07f7a66fac\" role=\"button\" href=\"#gate-e1fb06a2-63d9-4444-ba2e-9b07f7a66fac\" data-button-location=\"content_area\"><br \/>Descarga tu copia GRATUITA del \u00abKit b\u00e1sico para llevar la contabilidad al d\u00eda\u00bb <\/a><\/div>\n<h2>El desarrollo interno\u00a0y la innovaci\u00f3n:\u00a0claves del intangible<\/h2>\n<p><span data-contrast=\"auto\">Para entender con m\u00e1s claridad\u00a0<\/span><span data-contrast=\"auto\">qu\u00e9 es un activo intangible,\u00a0<\/span><span data-contrast=\"auto\">exponemos<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">los siguientes<\/span><span data-contrast=\"auto\"> ejemplos:<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\">En <strong>primer lugar<\/strong><\/span><span data-contrast=\"auto\">, nos centraremos en\u00a0<\/span><a href=\"https:\/\/www.sage.com\/es-es\/productos\/sage-50cloud\/\"><span data-contrast=\"none\">soluciones<\/span><span data-contrast=\"none\">\u00a0de\u00a0<\/span><span data-contrast=\"none\">c<\/span><span data-contrast=\"none\">o<\/span><span data-contrast=\"none\">ntabilidad<\/span><\/a><span data-contrast=\"auto\">\u00a0como puede ser el software<\/span><span data-contrast=\"auto\">.\u00a0<\/span><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">ste tipo de programa<\/span><span data-contrast=\"auto\">s es una constante entre las pymes, y\u00a0<\/span><span data-contrast=\"auto\">supone<\/span><span data-contrast=\"auto\">\u00a0un activo\u00a0<\/span><span data-contrast=\"auto\">tangible\u00a0<\/span><span data-contrast=\"auto\">en toda regla<\/span><span data-contrast=\"auto\">: la empresa ha pagado por \u00e9l<\/span><span data-contrast=\"auto\">,<\/span><span data-contrast=\"auto\">\u00a0y su instalaci\u00f3n y costes\u00a0<\/span><span data-contrast=\"auto\">derivados\u00a0<\/span><span data-contrast=\"auto\">se pueden medir monetariamente.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span>\n<ul>\n<li><span data-contrast=\"auto\">Pero si est\u00e1 siendo\u00a0<\/span><strong><span data-contrast=\"auto\">desarrollado<\/span><\/strong><strong><span data-contrast=\"auto\">\u00a0<\/span><\/strong><strong><span data-contrast=\"auto\">internamente<\/span><\/strong><span data-contrast=\"auto\">,\u00a0<\/span><span data-contrast=\"auto\">es decir, que\u00a0<\/span><span data-contrast=\"auto\">gracias a\u00a0<\/span><span data-contrast=\"auto\">este<\/span><span data-contrast=\"auto\">\u00a0las gestiones se\u00a0<\/span><span data-contrast=\"auto\">realizan<\/span><span data-contrast=\"auto\">\u00a0de manera\u00a0<\/span><span data-contrast=\"auto\">\u00f3ptima<\/span><span data-contrast=\"auto\">, genera<\/span><span data-contrast=\"auto\">r\u00e1n\u00a0<\/span><span data-contrast=\"auto\">valor<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">para la empresa que lo\u00a0<\/span><span data-contrast=\"auto\">utiliza<\/span><span data-contrast=\"auto\">.\u00a0<\/span><span data-contrast=\"auto\">Y es dicho valor el que<\/span><span data-contrast=\"auto\">, a largo plazo (<\/span><span data-contrast=\"auto\">aproximadamente en 12 meses<\/span><span data-contrast=\"auto\">)<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">se<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">transforma<\/span><span data-contrast=\"auto\">\u00a0en\u00a0<\/span><span data-contrast=\"auto\">intangible.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span data-contrast=\"auto\">El <strong>segundo ejempl<\/strong>o\u00a0<\/span><span data-contrast=\"auto\">va<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">enfoca<\/span><span data-contrast=\"auto\">do<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">a<\/span><span data-contrast=\"auto\">\u00a0la industria textil<\/span><span data-contrast=\"auto\">. E<\/span><span data-contrast=\"auto\">l estilo identificable de una marca o la destreza y conocimientos con los que\u00a0<\/span><span data-contrast=\"auto\">se dise\u00f1an<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">y fabrica<\/span><span data-contrast=\"auto\">n<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">las prendas\u00a0<\/span><span data-contrast=\"auto\">suponen\u00a0<\/span><strong><span data-contrast=\"auto\">una ventaja\u00a0<\/span><\/strong><strong><span data-contrast=\"auto\">frente a<\/span><\/strong><strong><span data-contrast=\"auto\">\u00a0la competencia<\/span><\/strong><span data-contrast=\"auto\">.\u00a0<\/span><span data-contrast=\"auto\">D<\/span><span data-contrast=\"auto\">icha ventaja\u00a0<\/span><span data-contrast=\"auto\">es el<\/span><span data-contrast=\"auto\">\u00a0activo intangible<\/span><span data-contrast=\"auto\">, dif\u00edcil de\u00a0<\/span><span data-contrast=\"auto\">evaluar,<\/span><span data-contrast=\"auto\">\u00a0pero con impacto significativo en la generaci\u00f3n de ventas.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<div id=\"attachment_23262\" style=\"width: 2232px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-23262\" class=\"wp-image-23262 size-full\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114.jpg\" alt=\"Sage\" width=\"2222\" height=\"1250\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114.jpg 2222w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114-768x432.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114-1440x810.jpg 1440w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114-1536x864.jpg 1536w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-666002114-2048x1152.jpg 2048w\" sizes=\"auto, (max-width: 2222px) 100vw, 2222px\" \/><p id=\"caption-attachment-23262\" class=\"wp-caption-text\">Los activos intangibles tienen su origen en los conocimientos, habilidades y actitudes de las personas y empresas.<\/p><\/div>\n<h2>C\u00f3mo se pueden clasificar los activos intangibles<\/h2>\n<p><span data-contrast=\"auto\">Son m\u00faltiples las definiciones y clasificaciones que se han hecho de los activos intangibles. Pero, en l\u00edneas generales, pueden agruparse en tres categor\u00edas:\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ol>\n<li data-leveltext=\"%1.\" data-font=\"Arial\" data-listid=\"11\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong><span data-contrast=\"none\">Derechos<\/span><\/strong><strong><span data-contrast=\"none\">.<\/span><\/strong><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">En este punto se encuadran, por ejemplo, los\u00a0<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/modalidades-y-tipos-de-contrato-de-trabajo-que-quedan-en-vigor\/\"><span data-contrast=\"none\">contratos laborales<\/span><\/a><span data-contrast=\"none\">,\u00a0<\/span><span data-contrast=\"none\">acuerdos de distribuci\u00f3n<\/span><span data-contrast=\"none\">\u00a0o de financiaci\u00f3n<\/span><span data-contrast=\"none\">, pactos, licencias<\/span><span data-contrast=\"none\">,\u00a0<\/span><span data-contrast=\"none\">franquicias<\/span><span data-contrast=\"none\">, etc.\u00a0<\/span><\/li>\n<li data-leveltext=\"%1.\" data-font=\"Arial\" data-listid=\"11\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong><span data-contrast=\"none\">Relaciones.<\/span><\/strong><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">En estas se encuadran activos como<\/span><span data-contrast=\"none\">\u00a0la cualificaci\u00f3n del trabajador o las\u00a0<\/span><span data-contrast=\"none\">relaciones con\u00a0<\/span><span data-contrast=\"none\">clientes<\/span><span data-contrast=\"none\">\u00a0y distribuidores.\u00a0<\/span><span data-contrast=\"none\">Cuanto m\u00e1s fruct\u00edferas sean estas, m\u00e1s valor generar\u00e1n.\u00a0<\/span><\/li>\n<li data-leveltext=\"%1.\" data-font=\"Arial\" data-listid=\"11\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong><span data-contrast=\"none\">Propiedad intelectual.<\/span><\/strong><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">Engloba las\u00a0<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/diferencias-entre-denominacion-social-y-marca-como-registrar\/\"><span data-contrast=\"none\">p<\/span><span data-contrast=\"none\">atentes<\/span><\/a><span data-contrast=\"none\">, derechos de autor, marcas comerciales<\/span><span data-contrast=\"none\">\u00a0o<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">un buen\u00a0<\/span><span data-contrast=\"none\">conocimiento del negocio<\/span><span data-contrast=\"none\">.\u00a0<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/li>\n<\/ol>\n<h2>Requisitos para que un activo\u00a0sea\u00a0intangible<\/h2>\n<p><span data-contrast=\"auto\">La<\/span><span data-contrast=\"auto\">s<\/span><span data-contrast=\"auto\">\u00a0Norma<\/span><span data-contrast=\"auto\">s<\/span><span data-contrast=\"auto\">\u00a0Internacional<\/span><span data-contrast=\"auto\">es<\/span><span data-contrast=\"auto\">\u00a0de Contabilidad<\/span><span data-contrast=\"auto\">\u00a0(NIC)<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">tienen como objetivo la armonizaci\u00f3n\u00a0<\/span><span data-contrast=\"auto\">financiera, dentro de\u00a0<\/span><span data-contrast=\"auto\">la Uni\u00f3n Europea,\u202fde las normas contables entre las empresas que act\u00faan en un mismo mercado.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La NIC n\u00famero 38, concretamente,\u00a0<\/span><span data-contrast=\"auto\">describe<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">una serie de requisitos que todo activo intangible ha de cumplir:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3>1. Debe ser identificable<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/h3>\n<p><span data-contrast=\"auto\">Un activo\u00a0<\/span><span data-contrast=\"auto\">intangible debe ser\u00a0<\/span><span data-contrast=\"auto\">identificable<\/span><span data-contrast=\"auto\">, y, como consecuencia,\u00a0<\/span><span data-contrast=\"auto\">separable<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">E<\/span><span data-contrast=\"auto\">s decir,\u00a0<\/span><span data-contrast=\"auto\">que\u00a0<\/span><span data-contrast=\"auto\">debe poder ser\u00a0<\/span><span data-contrast=\"auto\">vendido, cedido, dado en explotaci\u00f3n, arrendado o intercambiado<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">por parte de la\u00a0<\/span><span data-contrast=\"auto\">empresa<\/span><span data-contrast=\"auto\">, por ejemplo,\u00a0<\/span><span data-contrast=\"auto\">a trav\u00e9s de<\/span><span data-contrast=\"auto\">\u00a0un contrato.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3>2. Debe poder controlarse<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/h3>\n<p><span data-contrast=\"auto\">Una entidad controlar\u00e1 un activo siempre que tenga el poder de obtener beneficios econ\u00f3micos futuros que procedan de este.\u00a0<\/span><span data-contrast=\"auto\">Esta\u00a0<\/span><span data-contrast=\"auto\">capacidad\u00a0<\/span><span data-contrast=\"auto\">de control de<\/span><span data-contrast=\"auto\">\u00a0la entidad su justificaci\u00f3n, normalmente, en derechos de tipo legal (<\/span><span data-contrast=\"auto\">por ejemplo, mediante patentes y dem\u00e1s recursos\u00a0<\/span><span data-contrast=\"auto\">exigibles ante los tribunales). En ausencia de tales derechos\u00a0<\/span><span data-contrast=\"auto\">es<\/span><span data-contrast=\"auto\">\u00a0m\u00e1s dif\u00edcil demostrar que existe control.<\/span><span data-contrast=\"auto\">\u00a0No obstante, una nueva creaci\u00f3n no patentada puede ser controlada por la empresa si se mantiene en secreto<\/span><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3>3. Debe generar beneficio econ\u00f3mico<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/h3>\n<p><span data-contrast=\"auto\">Un activo intangible, necesariamente, debe producir beneficios econ\u00f3micos.\u00a0<\/span><span data-contrast=\"auto\">Por ejemplo,\u00a0<\/span><span data-contrast=\"auto\">la empresa que consigue mejorar la formaci\u00f3n de un empleado conseguir\u00e1 beneficios econ\u00f3micos en el futuro. Pero existen otros muchos, como los ingresos ordinarios procedentes de la venta de un producto o\u00a0<\/span><span data-contrast=\"auto\">el<\/span><span data-contrast=\"auto\">\u00a0<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/10-oportunidades-de-ahorrar-costes-en-el-ciclo-de-vida-de-los-activos-fijos\/\"><span data-contrast=\"none\">ahorro<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">en<\/span><span data-contrast=\"none\">\u00a0coste<\/span><span data-contrast=\"none\">s<\/span><\/a><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2>\u00bfC\u00f3mo ayudan\u00a0los activos intangibles a\u00a0una\u00a0empresa?<\/h2>\n<p><span data-contrast=\"auto\">Detectar un activo intangible no es f\u00e1cil, pero los beneficios que conlleva para una empresa son muy concretos.\u00a0<\/span><span data-contrast=\"auto\">Destacamos<\/span><span data-contrast=\"auto\">\u00a0los siguientes:\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3>1. Incremento de\u00a0las\u00a0ventas\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/h3>\n<p><span data-contrast=\"auto\">Los activos intangibles permiten abrir\u202f<\/span><strong><span data-contrast=\"auto\">nuevas\u202fl\u00edneas de negocio<\/span><\/strong><span data-contrast=\"auto\">.\u00a0<\/span><span data-contrast=\"auto\">Un buen ejemplo de ello son las\u202f<\/span><strong><span data-contrast=\"auto\">patentes<\/span><\/strong><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3>2. Aumento de la productividad<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/h3>\n<p><span data-contrast=\"auto\">Tambi\u00e9n permiten\u202f<\/span><strong><span data-contrast=\"auto\">incrementar la producci\u00f3n<\/span><\/strong><span data-contrast=\"auto\">\u202fcon los recursos tangibles disponibles.\u00a0<\/span><span data-contrast=\"auto\">Es el caso de<\/span><span data-contrast=\"auto\">\u00a0una empresa bien organizada<\/span><span data-contrast=\"auto\">: esta<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">podr\u00e1<\/span><span data-contrast=\"auto\">\u00a0producir m\u00e1s con los mismos recursos<\/span><span data-contrast=\"auto\">\u00a0que otra con una organizaci\u00f3n menos adecuada<\/span><span data-contrast=\"auto\">.<\/span><span data-contrast=\"auto\">\u00a0Adem\u00e1s, los intangibles impactan\u00a0<\/span><span data-contrast=\"auto\">directamente en\u00a0<\/span><span data-contrast=\"auto\">la productividad por trabajador,\u00a0<\/span><span data-contrast=\"auto\">pero tambi\u00e9n de forma indirecta,\u00a0<\/span><span data-contrast=\"auto\">a trav\u00e9s del contagio de conocimientos<\/span><span data-contrast=\"auto\">, tambi\u00e9n conocido como<\/span><span data-contrast=\"auto\">\u00a0<\/span><i><span data-contrast=\"auto\">spillover<\/span><\/i><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<blockquote>\n<p><span data-contrast=\"auto\">U<\/span><span data-contrast=\"auto\">na buena marca puede hacer que los clientes est\u00e9n dispuestos a pagar m\u00e1s<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\"><br \/><\/span><\/p>\n<\/blockquote>\n<h3>3. Reducci\u00f3n\u00a0de\u00a0costes\u00a0<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/h3>\n<p><span data-contrast=\"auto\">Una<\/span><span data-contrast=\"auto\">\u00a0buena gesti\u00f3n permite\u202f<\/span><a href=\"https:\/\/www.sage.com\/es-es\/blog\/como-ahorrar-costes-de-oficina\/\"><span data-contrast=\"none\">reducir los costes<\/span><\/a><span data-contrast=\"auto\">\u202fde producci\u00f3n.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">Por ejemplo, el\u202f<\/span><i><span data-contrast=\"auto\">know-how\u202f<\/span><\/i><i><span data-contrast=\"auto\">de un trabajador\u00a0<\/span><\/i><span data-contrast=\"auto\">permite realizar labores\u00a0<\/span><span data-contrast=\"auto\">bien ejecutadas y a corto plazo. Sin \u00e9l, ser\u00edan<\/span><span data-contrast=\"auto\">\u00a0abordables\u00a0<\/span><span data-contrast=\"auto\">a<\/span><span data-contrast=\"auto\">\u00a0largo plazo\u00a0<\/span><span data-contrast=\"auto\">y\u00a0<\/span><span data-contrast=\"auto\">con\u00a0<\/span><span data-contrast=\"auto\">mayores<\/span><span data-contrast=\"auto\">\u00a0costes.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li><strong><span data-contrast=\"none\">I<\/span><\/strong><strong><span data-contrast=\"none\">ngresos\u00a0<\/span><\/strong><strong><span data-contrast=\"none\">extra\u00a0<\/span><\/strong><strong><span data-contrast=\"none\">por ventas y cesiones\u00a0<\/span><\/strong><strong><span data-contrast=\"none\">de derechos\u00a0<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">\u00bfTe suena el t\u00e9rmino\u00a0<\/span><i><span data-contrast=\"auto\">royalty<\/span><\/i><span data-contrast=\"auto\">? Tambi\u00e9n conocidos como regal\u00edas, los\u00a0<\/span><i><span data-contrast=\"auto\">royalties<\/span><\/i><span data-contrast=\"auto\">\u00a0suponen ingresos que m<\/span><span data-contrast=\"auto\">uchas\u00a0<\/span><span data-contrast=\"auto\">entidades consiguen a trav\u00e9s\u00a0<\/span><strong><span data-contrast=\"auto\">de la cesi\u00f3n de derechos<\/span><\/strong><strong><span data-contrast=\"auto\">\u00a0de uso de intangibles.\u00a0<\/span><\/strong><span data-contrast=\"auto\">Un<\/span><span data-contrast=\"auto\">\u00a0ejemplo<\/span><span data-contrast=\"auto\">\u00a0es la cesi\u00f3n de<\/span><span data-contrast=\"auto\">\u00a0patentes<\/span><span data-contrast=\"auto\">\u00a0o<\/span><span data-contrast=\"auto\">\u00a0derechos de autor<\/span><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li><strong><span data-contrast=\"none\">Beneficios derivados<\/span><\/strong><strong><span data-contrast=\"none\">\u00a0de<\/span><\/strong><strong><span data-contrast=\"none\">\u00a0operaciones entre empresas<\/span><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\"><br \/><\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">Los<\/span><span data-contrast=\"auto\">\u00a0negocios conjuntos<\/span><span data-contrast=\"auto\">,\u00a0<\/span><span data-contrast=\"auto\">la\u00a0<\/span><span data-contrast=\"auto\">celebraci\u00f3n<\/span><span data-contrast=\"auto\">\u00a0de contratos de colaboraci\u00f3n entre\u00a0<\/span><span data-contrast=\"auto\">entidades\u00a0<\/span><span data-contrast=\"auto\">o la adquisici\u00f3n de una empresa\u00a0<\/span><span data-contrast=\"auto\">son\u00a0<\/span><span data-contrast=\"none\">operaciones que\u00a0<\/span><span data-contrast=\"none\">tambi\u00e9n generan<\/span><span data-contrast=\"none\">\u00a0activos intangibles.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Aqu\u00ed entra en juego\u00a0<\/span><strong><span data-contrast=\"none\">el fondo de comercio<\/span><\/strong><span data-contrast=\"none\">, un\u00a0<\/span><span data-contrast=\"none\">intangible\u00a0<\/span><span data-contrast=\"none\">clave para determinar el coste de la adquisici\u00f3n\u00a0<\/span><span data-contrast=\"none\">de una entidad y se define como la capacidad de generar beneficios futuros a trav\u00e9s, por ejemplo, del valor de patentes o la\u00a0<\/span><span data-contrast=\"none\">fidelidad<\/span><span data-contrast=\"none\">\u00a0de\u00a0<\/span><span data-contrast=\"none\">los\u00a0<\/span><span data-contrast=\"none\">clientes.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Los\u202f<\/span><strong><span data-contrast=\"auto\">acuerdos\u00a0<\/span><\/strong><span data-contrast=\"auto\">de colaboraci\u00f3n entre empresas tambi\u00e9n se ven muy influidos por los intangibles. Las\u202f<\/span><strong><span data-contrast=\"auto\">franquicias<\/span><\/strong><span data-contrast=\"auto\">\u202fson un ejemplo, donde se ceden determinados intangibles como\u00a0<\/span><span data-contrast=\"auto\">el\u00a0<\/span><i><span data-contrast=\"auto\">know-how<\/span><\/i><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<div id=\"attachment_22327\" style=\"width: 1685px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-22327\" class=\"wp-image-22327 size-full\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/05\/BrandShootUK_Dec2022_SmallAccounting_0623-original_low.jpg\" alt=\"Sage\" width=\"1675\" height=\"1117\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/05\/BrandShootUK_Dec2022_SmallAccounting_0623-original_low.jpg 1675w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/05\/BrandShootUK_Dec2022_SmallAccounting_0623-original_low-768x512.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/05\/BrandShootUK_Dec2022_SmallAccounting_0623-original_low-1215x810.jpg 1215w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/05\/BrandShootUK_Dec2022_SmallAccounting_0623-original_low-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 1675px) 100vw, 1675px\" \/><p id=\"caption-attachment-22327\" class=\"wp-caption-text\">Muchos expertos coinciden en que el conocimiento de los empleados es el mayor recurso de una organizaci\u00f3n<\/p><\/div>\n<h2>El intangible: un motor\u00a0en la econom\u00eda mundial<\/h2>\n<p><span data-contrast=\"auto\">Actualmente, los\u00a0<\/span><strong>activos<\/strong><span data-contrast=\"auto\"><strong>\u00a0intangibles<\/strong> tienen m\u00e1s\u00a0<\/span><span data-contrast=\"auto\">presencia<\/span><span data-contrast=\"auto\">\u00a0que nunca en el mercado internacional y su estudio ha generado, en las \u00faltimas d\u00e9cadas, r\u00edos de tinta por parte de entidades\u00a0<\/span><span data-contrast=\"auto\">en<\/span><span data-contrast=\"auto\">\u00a0todo el mundo\u00a0<\/span><span data-contrast=\"auto\">que emiten informes<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">con\u00a0<\/span><span data-contrast=\"auto\">regularidad<\/span><span data-contrast=\"auto\">.\u00a0<\/span><span data-contrast=\"auto\">De los estudios\u00a0<\/span><span data-contrast=\"auto\">m\u00e1s recientes<\/span><span data-contrast=\"auto\">\u00a0se extraen las siguientes conclusiones:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">Los activos intangibles hoy suponen una participaci\u00f3n mayor de la actividad econ\u00f3mica agregada en\u00a0<\/span><span data-contrast=\"none\">EE.UU<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">que,<\/span><span data-contrast=\"none\">\u00a0en Europa,\u00a0<\/span><span data-contrast=\"none\">pero<\/span><span data-contrast=\"none\">\u00a0en pa\u00edses como Suecia<\/span><span data-contrast=\"none\">\u00a0se<\/span><span data-contrast=\"none\">\u00a0invierte\u00a0<\/span><span data-contrast=\"none\">en intangible\u00a0<\/span><span data-contrast=\"none\">m\u00e1s que<\/span><span data-contrast=\"none\">\u00a0en<\/span><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">EE.UU.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">En la era de los datos,\u00a0<\/span><span data-contrast=\"none\">recursos como<\/span><span data-contrast=\"none\">\u00a0e<\/span><span data-contrast=\"none\">l\u00a0<\/span><i><span data-contrast=\"none\">software<\/span><\/i><span data-contrast=\"none\">,\u00a0<\/span><span data-contrast=\"none\">el\u00a0<\/span><i><span data-contrast=\"none\">big<\/span><\/i><i><span data-contrast=\"none\">\u00a0data<\/span><\/i><span data-contrast=\"none\">\u00a0<\/span><span data-contrast=\"none\">o el I+D (este \u00faltimo de incorporaci\u00f3n m\u00e1s reciente)\u00a0<\/span><span data-contrast=\"none\">figuran como activos intangibles en las cuentas nacionales\u00a0<\/span><span data-contrast=\"none\">de las \u00faltimas d\u00e9cadas.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"none\">En los focos geogr\u00e1ficos de mayor innovaci\u00f3n se concentra el empleo de mayor cualificaci\u00f3n y salario.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">Los activos intangibles parecen estar sustituyendo la mano de obra global, y aquellos con un nivel de cualificaciones bajo ser\u00e1n los m\u00e1s afectados.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">La inversi\u00f3n en tangibles cay\u00f3 en picado durante la Gran Recesi\u00f3n de 2008 y apenas se ha recuperado, mientras que la inversi\u00f3n en intangibles se ha mantenido\u00a0<\/span><span data-contrast=\"none\">m\u00e1s\u00a0<\/span><span data-contrast=\"none\">estable.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>Y recuerda que si quieres <span class=\"TextRun SCXW75221385 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW75221385 BCX0\">invertir en activos intangibles para\u00a0<\/span><\/span><span class=\"TextRun SCXW75221385 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW75221385 BCX0\">generar valor dentro de tu empresa, un <a href=\"https:\/\/www.sage.com\/es-es\/productos\/\">software de gesti\u00f3n<\/a> te ayudar\u00e1 en esta tarea<\/span><\/span><span class=\"EOP SCXW75221385 BCX0\" data-ccp-props=\"{}\">.<\/span><\/p>\n\n<\/div>\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Convi\u00e9rtete en un experto contable<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>KIT B\u00c1SICO PARA LLEVAR LA CONTABILIDAD AL D\u00cdA<\/p>\n<p><strong>Consigue gratis tu gu\u00eda en PDF y descubre:<\/strong><\/p>\n<ul>\n<li><span style=\"font-size: 11pt\">El papel del contable frente al empresario<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 11pt\">Los conocimientos que diferencian al buen contable<br \/>\n<\/span><\/li>\n<li><span style=\"font-size: 11pt\">Qu\u00e9 tecnolog\u00eda tiene el contable a su alcance<br \/>\n<\/span><\/li>\n<\/ul>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-e1fb06a2-63d9-4444-ba2e-9b07f7a66fac\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>\u00a1Quiero descargar mi gu\u00eda!<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"single-cta__downloads\">\n\t\t\t\t\t\n\t\t\t\t\tM\u00e1s de 2,000 personas se han descargado esta gu\u00eda\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1252\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/11\/Mockup_banner_Sage_Conviertete-en-un-experto-contable_V2_FONDO-VERDE-1252x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/11\/Mockup_banner_Sage_Conviertete-en-un-experto-contable_V2_FONDO-VERDE-1252x810.jpg 1252w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Encuentra m\u00e1s art\u00edculos sobre estas tem\u00e1ticas<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/tag\/contabilidad\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tContabilidad\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/tag\/gestion-financiera\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGesti\u00f3n financiera\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/tag\/impuesto-de-sociedades\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImpuesto de sociedades\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/tag\/impuestos\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImpuestos\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Encuentra m\u00e1s consejos<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-19528 post type-post status-publish format-standard has-post-thumbnail hentry category-finanzas tag-contabilidad tag-gestion-financiera business_type-pequena-empresa card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-658436108-1215x810.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-658436108-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-658436108-768x512.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-658436108-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-23T16:42:30+02:00\">23 abril, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 minutos de lectura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/que-tipos-de-asientos-contables-existen-y-algunos-ejemplos\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tTipos de asientos contables: Cu\u00e1les existen y ejemplos\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tGu\u00eda pr\u00e1ctica para entender qu\u00e9 son los asientos contables, qu\u00e9 tipos existen, c\u00f3mo se aplican y qu\u00e9 errores conviene evitar en la contabilidad diaria de una pyme.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">M\u00e1s sobre esta tem\u00e1tica<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-14919 post type-post status-publish format-standard has-post-thumbnail hentry category-finanzas tag-contabilidad tag-liquidez business_type-pequena-empresa\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/aprende-a-contabilizar-correctamente-las-provisiones\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1272762106-684x384.jpg\" class=\"card-post__image\" alt=\"Chica escribiendo sobre una pizarra durante una presentaci\u00f3n.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1272762106-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1272762106-768x432.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1272762106-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-10T13:11:11+02:00\">10 abril, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">12 minutos de lectura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAprende a contabilizar correctamente las provisiones en tu pyme (con impacto real en cierre y fiscalidad)\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-20325 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-innovacion tag-comercio-electronico tag-ecommerce tag-gestion-financiera business_type-pequena-empresa\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/el-futuro-de-bizum-como-medio-de-pago-en-empresas-y-comercios\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1132969043-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1132969043-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1132969043-768x432.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1132969043-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-27T14:09:22+01:00\">27 marzo, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de lectura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNormativa Bizum 2026 para empresas y aut\u00f3nomos: Qu\u00e9 cambia en la pr\u00e1ctica\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-4652 post type-post status-publish format-standard has-post-thumbnail hentry category-finanzas tag-contabilidad tag-gestion-financiera business_type-pequena-empresa\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/cuando-hay-que-ampliar-capital-en-la-empresa\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2017\/11\/15-noviembre-HRAdvice_2-1675x911-684x384.jpg\" class=\"card-post__image\" alt=\"sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2017\/11\/15-noviembre-HRAdvice_2-1675x911-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2017\/11\/15-noviembre-HRAdvice_2-1675x911-768x418.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2017\/11\/15-noviembre-HRAdvice_2-1675x911-1440x783.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-09T14:36:21+01:00\">9 marzo, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">13 minutos de lectura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tCu\u00e1ndo hay que ampliar capital en la empresa\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-19219 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-gestion category-finanzas tag-contabilidad tag-pymes business_type-pequena-empresa\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/tasa-interna-de-retorno-tir-que-es-y-como-se-calcula\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1813_LOW-684x384.jpg\" class=\"card-post__image\" alt=\"Chico trabajando en la oficina\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1813_LOW-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1813_LOW-768x512.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/03\/BrandShootNC_Jul2023_Colleagues_1813_LOW-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-03-06T15:46:26+01:00\">6 marzo, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 minutos de lectura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tTasa interna de retorno (TIR): Qu\u00e9 es, c\u00f3mo se calcula y ejemplo pr\u00e1ctico\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfConoces la importancia de los activos intangibles? Conoce los tipos, sus requisitos y c\u00f3mo generan valor para una empresa \u00a1Presta atenci\u00f3n!<\/p>\n","protected":false},"author":240,"featured_media":23632,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[3],"tags":[23,38,39,181],"business_type":[10],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[265,281,268,260],"coauthors":[412],"class_list":["post-4345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-gestion","tag-contabilidad","tag-gestion-financiera","tag-impuesto-de-sociedades","tag-impuestos","business_type-pequena-empresa"],"sage_meta":{"region":"es-es","author_name":"Gonzalo Garc\u00eda Abad","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1436821731.jpg","imagine_tags":{"265":"Contabilidad","281":"Gesti\u00f3n empresarial","268":"Impuestos","260":"Legal"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/4345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/240"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=4345"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/4345\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/23632"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=4345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=4345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=4345"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=4345"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=4345"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=4345"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=4345"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=4345"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=4345"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=4345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}