¿Qué es una PYME? Actualizaciones del concepto a nivel contable. Parte 1

que es una pyme

En nuestra mente tenemos muy claro lo que es una pyme. Una pyme es nuestra panadería de barrio, la peluquería de al lado de casa, la frutería donde compramos el producto fresco incluso esa tiendecita tan mona de cosas para el hogar donde siempre hemos querido comprarnos algo. Para definir que es una pyme correctamente nos vamos a la rae:

“ Empresa mercantil, industrial, etc., compuesta por un número reducido de trabajadores, y con un moderado volumen de facturación.”

Aunque esta definición es muy acertada no es muy práctica, por lo que es necesario hacer una delimitación más precisa de lo que es “un número reducido de trabajadores” y también de lo que es un “moderado volumen de facturación”.

Dentro de la Comunidad y el Espacio Económico Europeo, en toda normativa o programa comunitario en el que se mencione el término “Pyme”, “microempresa”, “pequeña empresa” o “mediana empresa” tendrán unos límites financieros definitorios por categoría:

PYME: son aquellas microempresas, pequeñas y medianas empresas con menos de 250 trabajadores que cumplan alguna de estas condiciones:

  • Tener un volumen de negocios anual que no supere los 50.000.000 de euros
  • Su balance general anual no debe exceder 43.000.000 de euros.

Dentro de la categoría pyme podemos encontrar:

Microempresa: aquellas empresas que tienen menos de 10 trabajadores y cumplan alguna de estas condiciones:

  • Tener un volumen de negocios anual que no supere los 2.000.000 de euros.
  • Su balance general anual no debe superar los 2.000.000 de euros.

Pequeña empresa: son aquellas empresas de menos de 50 trabajadores que cumplan alguna de estas condiciones:

  • Que tengan un volumen de negocios anula que no supere los 10.000.000 de euros.
  • Su balance general no debe superar los 10.000.000 de euros.

Medianas empresas: deben tener entre 50 y 250 trabajadores y cumplir una de estas condiciones:

  • Un volumen de negocios anula mayor de 10 millones sin superar los 50 millones de euros.
  • El balance general anual debe ser mayor de 10 millones pero sin superar los 43 millones de euros.

Para el Parlamento Europeo, definen de forma diferente estas empresas. Los Estados miembro pueden adoptar medidas que consideren necesarias para reubicar a las empresas según sean microempresas o empresas de mayor tamaño, sin obligarles a definir categorías separadas entre medianas y grandes empresas en su legislación nacional si las empresas medianas están sujetas a los mismos requisitos que las grandes. Llegados a este punto veamos las definiciones que aplica el Parlamento Europeo para:

Microempresas: en las fechas de cierre de balance no deben superar los límites de por lo menos 2 de las siguientes condiciones:

  • Total del balance 350.000€
  • Volumen de negocios netos: 700.000 euros
  • Número medio de empleados: 10.

Pequeña empresa: en las fechas de cierre de balance no deben superar los límites de por lo menos 2 de las siguientes condiciones:

  • Total del balance: 4.000.000€
  •  Volumen de negocios netos: 8.000.000€
  • Número medio de empleados durante el ejercicio: 50.

Mediana empresa: en las fechas de cierre de balance no deben superar los límites de por lo menos 2 de las siguientes condiciones:

  • Total del balance: 20.000.000€
  • Volumen de negocios neto: 40.000.000€
  • Número medio de empleados durante el ejercicio: 250.

En nuestro siguiente post comentaremos las excepciones a las que pueden acogerse las PYMES según el Real Decreto Legislativo 1/2010 de 2 de julio, o lo que conocemos con la Ley de Sociedades de Capital.

Estamos en plena Campaña sobre el Impuesto de Sociedades. Si quieres que gestionemos la organización de tu empresa no dudes en pedir cita en el 971 72 80 10. Puedes venir a visitarnos en C/Pere Dezcallar i Net nº11 en Palma de Mallorca o bien en C/Còrdova nº5 local 5 en el Club de Hielo de Palmanova. Visita nuestra página web www.moyaemery.com para conocer todos nuestros servicios.

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