Principals modificacions introduïdes pel Reial decret llei març 2016
Benvolguts clients,
El passat dissabte, 3 desembre, 2016, va ser publicat al Butlletí Oficial de l’Estat (BOE) el Reial Decret Llei 3/2016, de 2 de desembre, pel qual s’adopten mesures en l’àmbit tributari dirigides a la consolidació de les finances públiques i altres mesures urgents en matèria social.
En virtut d’aquest Reial decret llei s’han adoptat mesures tributàries dirigides a la consolidació de les finances públiques per afavorir el creixement i creació d’ocupació i reduir el dèficit públic. En particular, aquestes mesures comporten certes modificacions en la Llei 27/2014, de 27 de novembre, de l’Impost sobre Societats (LIS); el Reial Decret Llei 13/2011, de 16 de setembre, pel qual es va restablir l’Impost sobre el Patrimoni; la Llei 38/1992, de 28 desembre, d’impostos especials; la Llei 58/2003, de 17 de desembre, general tributària; la Llei 20/1990, de 19 de desembre, sobre règim fiscal de les cooperatives, i la Llei 11/2009, de 26 d’octubre, que regula les societats anònimes cotitzades d’inversió en el Mercat Immobiliari (SOCIMI). Addicionalment, s’actualitzen els valors cadastrals de 2452 municipis.
Les modificacions més significatives s’han produït en l’àmbit de l’impost sobre societats (IS) i, en particular, afecten el règim aplicable a la compensació de bases imposables negatives, a la reversió dels deterioraments de valors mobiliaris i al règim d’exempció de plusvàlues per la venda de participacions.
Algunes d’aquestes mesures són aplicables per als períodes impositius iniciats a partir l’1 de gener del 2016 i als iniciats a partir de l’1 gener 2017.
1. Impost sobre societats
1.1. Mesures que s’apliquen als períodes impositius iniciats a partir de l’1 gener 2016
a) Compensació de bases imposables negatives (arts. 26.1 i 67 e)
a.1) Grans empreses
S’introdueix novament un límit a la compensació de bases imposables negatives en els mateixos termes que els previstos en l’apartat g de la disposició transitòria trenta-quatrena de la Llei de l’Impost sobre Societats per a aquelles entitats l’import net de la xifra de negocis sigui de com a almenys 20 milions d’euros durant els dotze mesos anteriors a la data d’inici del període impositiu. El nou límit que regeix per compensar bases imposables negatives és el següent:
– El 50% de la base imposable prèvia a l’aplicació de la reserva de capitalització ia la seva compensació, quan l’import net de la xifra de negocis en els referits dotze mesos sigui almenys de 20 milions d’euros, però inferior a 60 milions d’ euros.
– El 25% de la base imposable prèvia a l’aplicació de la reserva de capitalització i a la compensació, quan l’import net de la xifra de negocis en els referits dotze mesos sigui almenys de 60 milions d’euros.
Els límits anteriors seran igualment aplicables a la compensació de les bases imposables del grup fiscal, així com a les bases imposables negatives de qualsevol entitat pendents de compensar en el moment de la seva integració al grup fiscal.
Addicionalment, per a aquestes empreses, desapareix l’import mínim de compensació d’1 milió d’euros.
a.2) Petites i mitjanes empreses
La limitació a la compensació de bases imposables negatives i altres deterioraments no ha quedat circumscrita únicament a les grans empreses, havent-se més minorat els límits aplicables a les petites i mitjanes empreses.
Així, aquelles entitats l’import net de la xifra de negocis durant els dotze mesos anteriors a l’inici del període impositiu sigui inferior a 20 milions d’euros veuran limitada la compensació de les seves bases imposables negatives al 60% de la base imposable prèvia a l’aplicació de la reserva de capitalització i la seva compensació, en lloc del 70% previst per l’actual redacció de la Llei de l’Impost sobre Societats.
No obstant això, per a aquestes entitats es manté el mínim del milió d’euros. Així mateix, cal destacar que, llevat que es produeixi un altre canvi normatiu, per a l’exercici 2017 el límit serà del 70%.
b) Nou limiti sobre dotacions al deteriorament dels crèdits o altres actius derivats de la possible insolvència de deutors no vinculats que no van ser deduïbles, així com les aportacions a sistemes de previsió social que hagin generat actius per impost diferit (arts. 11.12, 62.1 ii 67d)
b.1) Grans empreses
Els límits a la integració de les dotacions per deteriorament dels crèdits o altres actius derivades de la possible insolvència de deutors no vinculats que no van ser deduïbles per incompliment del termini de sis mesos des del venciment de l’obligació, així com les aportacions a sistemes de previsió social que hagin generat actius per impost diferit són:
– El 50% de la base imposable prèvia a l’aplicació de la reserva de capitalització ia la seva compensació, quan l’import net de la xifra de negocis en els referits dotze mesos sigui almenys de 20 milions d’euros, però inferior a 60 milions d’ euros;
– El 25% de la base imposable prèvia a l’aplicació de la reserva de capitalització i a la compensació, quan l’import net de la xifra de negocis en els referits dotze mesos sigui almenys de 60 milions d’euros.
b.2) Petites i mitjanes empreses
Per a les entitats l’import net de la xifra de negocis durant els dotze mesos anteriors a l’inici del període impositiu sigui inferior a 20 milions d’euros, el límit del 60% vindrà igualment a substituir a l’actual límit del 70% aplicable a les dotacions per deteriorament dels crèdits o altres actius derivades de la possible insolvència de deutors no vinculats que no van ser deduïbles per incompliment del termini de sis mesos des del venciment de l’obligació, així com les aportacions a sistemes de previsió social que hagin generat actius per impost diferit.
c) Límit conjunt a les deduccions per evitar la doble imposició internacional (arts. 31 i 32)
Amb efectes també per als períodes impositius que s’iniciïn a partir l’1 de gener del 2016, per als contribuents l’import net de la xifra de negocis sigui d’almenys 20 milions d’euros, durant els dotze mesos anteriors a la data d’inici del període impositiu, s’introdueix un límit conjunt del 50% de la quota íntegra de l’contribuent sobre l’import de les deduccions per evitar la doble imposició jurídica i econòmica internacional (arts. 31 i 32 LIS), de la deducció dels impostos satisfets en el estranger amb ocasió de la imputació de rendes positives per aplicació de les regles de transparència fiscal internacional (apt. 11 de l’art. 100 LIS) i de la deducció per evitar la doble imposició internacional que preveu la disposició transitòria vintena tercera de la Llei de l’Impost sobre Societats.
El límit opera sobre les deduccions per doble imposició generades en l’exercici i sobre els pendents de deduir que s’hagin originat en exercicis anteriors.
d) Mínim anual a la reversió de les pèrdues per deteriorament de valors mobiliaris deduïbles amb anterioritat a l’1 gener 2013 (disp. trans. setzena)
Amb motiu de l’aprovació de la Llei de l’Impost sobre Societats, les pèrdues per deteriorament dels valors representatius en la participació en el capital o fons propis d’entitats que van ser fiscalment deduïbles en els períodes impositius iniciats amb anterioritat a l’1 gener 2013 havien integrar-se en la base imposable de l’impost sobre societats en el període en què es produís un increment dels fons propis, amb el límit en aquest increment, o bé quan es produís una distribució de dividends amb el límit de l’import percebut.
No obstant això, el Reial Decret Llei 3/2016 introdueix una reversió anual mínima sense necessitat de variació positiva dels fons propis o ingressos per dividends de la participada, en virtut de la qual s’integraran, com a mínim, per parts iguals a la base imposable , les pèrdues per deteriorament que van ser deduïbles fiscalment amb anterioritat l’1 de gener del 2013 durant els cinc períodes impositius iniciats a partir de l’1 gener 2016.
Per al cas que, per aplicació del límit de l’increment dels fons propis o ingressos per dividends s’hagués revertit un import més gran que el que correspondria segons el mínim anual lineal anterior, el saldo pendent de revertir s’ha d’integrar per parts iguals en els períodes impositius restants fins l’iniciat el 2020.
Addicionalment, en cas de transmissió de les participacions durant els cinc períodes impositius indicats, s’haurà d’integrar l’import pendent de revertir amb el límit de la renda positiva obtinguda en la transmissió.
1.2. Mesures que s’apliquen als períodes impositius iniciats a partir de l’1 gener 2017
a) Exempció de plusvàlues procedents de participacions i règim aplicable a les rendes negatives derivades de la transmissió de participacions (art. 21)
Mitjançant l’aprovació del Reial Decret Llei 3/2016, s’introdueixen especialitats en el còmput de l’exempció en funció de la naturalesa del soci de l’entitat participada:
– Per a les operacions de reestructuració respecte de les quals s’hagués determinat la no integració de les rendes en la base imposable de l’impost sobre societats o de l’impost sobre la renda dels no residents (IRNR), l’exempció no és aplicable sobre la renda diferida derivada d’operacions d’aportació no dinerària d’elements patrimonials i les d’aportació de participacions quan no compleixin el percentatge de participació o valor d’adquisició de la participació, o bé quan l’entitat les participacions s’aporten no complís en algun dels exercicis el requisit de tributació a un tipus nominal mínim del 10%.
– Quan la no integració de rendes en la base imposable es produeixi en l’àmbit de l’impost sobre la renda de les persones físiques (IRPF) i derive de aportacions de participacions en entitats, la transmissió de les participacions per l’entitat que les rebi en els dos anys posteriors a la data d’aportació determinarà la no aplicació de l’exempció per la diferència positiva entre el valor fiscal (ii, valor d’adquisició del soci persona física aportant) i el valor de mercat en el moment de l’aportació, llevat que el soci persona física hagués transmès la seva participació en l’entitat havent tributat en l’impost sobre la renda de les persones físiques.
Així mateix, com a conseqüència de les modificacions introduïdes en l’article 21 de la Llei de l’Impost sobre Societats, s’exclou la integració de les rendes negatives en la seva totalitat, amb independència de la seva pertinença a un grup en els termes article 42 del Codi de Comerç, per al cas que l’entitat compleixi els requisits per aplicar l’exempció de les plusvàlues en la transmissió de participacions que preveu l’apartat 3 de l’article 21 de la Llei de l’Impost sobre Societats. En cas que aquests requisits es compleixin parcialment, la no integració de la pèrdua serà parcial.
La no integració total o parcial de les pèrdues serà aplicable igualment a les entitats subjectes passius de l’impost sobre societats i de l’impost sobre la renda dels no residents amb establiment permanent que participin en una societat anònima cotitzada d’inversió en el mercat immobiliari i compleixin els requisits que estableix l’article 21 de la Llei de l’Impost sobre Societats. No obstant això, es manté la no aplicació de l’exempció respecte de les plusvàlues que s’obtinguin en la transmissió de les participacions.
A més s’afegeix una nova limitació a la integració de les rendes negatives derivades de la transmissió de participacions per al cas en què es produeixi l’extinció de l’entitat participada. En aquest cas, les rendes negatives s’han de minorar en l’import dels dividends percebuts en els deu anys anteriors a l’extinció que hagin tingut dret a l’exempció o a la deducció per eliminar la doble imposició i no hagin minorat el valor d’adquisició.
b) No deduïbilitat de la disminució de valor de participacions per aplicació del criteri de valor raonable (cartera de negociació; art. 15l)
En línia amb la restricció a la integració de les pèrdues derivades de la transmissió de participacions en l’àmbit d’aplicació de l’article 21 de la Llei de l’Impost sobre Societats i la no deduïbilitat dels deterioraments de valor de participacions, s’ha afegit un nou supòsit de no deduïbilitat en l’article 15.
Així, amb efectes a partir l’1 de gener del 2017 declara la no deduïbilitat de les disminucions de valor per aplicació del criteri del valor raonable per a les participacions en entitats residents que compleixin els requisits que estableix l’article 21 de la Llei de l’Impost sobre Societats i en entitats no residents que no compleixin amb la tributació mínima del 10% prevista en la lletra b de l’apartat 1 de l’esmentat article, llevat que prèviament s’hagi integrat en la base imposable un increment de valor pel mateix import.
c) Exclusió de les rendes negatives derivades de la transmissió d’establiments permanents a l’estranger (art. 22)
Com a conseqüència de les modificacions introduïdes en l’article 22 de la Llei de l’Impost sobre Societats pel Reial Decret Llei 3/2016, amb efectes a partir l’1 de gener del 2017, s’exclou la integració de les rendes negatives derivades de la transmissió de establiments permanents i es manté, en canvi, la integració de les rendes negatives en cas de cessament en l’activitat amb els mateixos límits que es preveien en la redacció anterior.
d) Rendes negatives derivades de la transmissió de valors representatius de la participació en el capital o fons propis quan la adquirent és del grup (art. 11.10)
A causa de les restriccions introduïdes en l’article 21 de la Llei de l’Impost sobre Societats a la integració de les pèrdues per la transmissió de participacions, s’ha introduït una precisió en l’apartat 10 de l’article 11 en virtut de la qual s’estableix que la renda negativa per transmissió intragrup es minorarà en la renda positiva obtinguda en la transmissió a tercers, sempre que no es compleixi el requisit de participació o valor d’adquisició mínim exigit en l’article 21 de la Llei de l’Impost sobre Societats i, tractant-se d’entitats no residents, es compleixi el requisit de tributació nominal mínima del 10% prevista en la lletra b de l’apartat 1 de l’esmentat article.
e) Pèrdues per deteriorament de valors representatius de la participació en el capital o fons propis (arts. 13 i 15)
Si bé la no deduïbilitat de les pèrdues per deteriorament de valors representatius de la participació en el capital o fons propis ja estava prevista en la Llei de l’Impost sobre Societats, com a complement a les modificacions introduïdes en l’article 21 de la llei, el legislador es s’ha vist obligat a matisar aquesta no deduïbilitat tant per als casos en què es compleixi el requisit de participació o valor d’adquisició mínim (art. 15k) com per aquells en què no es compleixi (art. 13.2).
2. Règim fiscal de les cooperatives
Pel que fa a les modificacions introduïdes en el règim fiscal especial de cooperatives, per als exercicis iniciats a partir l’1 de gener del 2016, es limita la compensació de quotes negatives de la manera:
– El 50% quan en els dotze mesos anteriors a l’inici del període impositiu l’import net de la xifra de negocis sigui d’almenys 20 milions d’euros, però inferior a 60 milions d’euros.
– El 25% quan en els dotze mesos anteriors a l’inici del període impositiu l’import net de la xifra de negocis sigui d’almenys 60 milions d’euros.
3. Impostos especials
El Reial Decret Llei 3/2016 introdueix modificacions en el tipus impositiu dels impostos sobre productes intermedis, sobre l’alcohol i begudes derivades, el règim de destil·lació artesanal i el règim colliter.
En general, es produeix un increment dels tipus de gravamen amb efectes a partir del dia 3 de desembre del 2016, destacant l’increment també que els impostos són exigibles a Canàries.
En relació amb l’impost sobre les labors del tabac, el reial decret llei incrementa el pes del component específic enfront del component ad valorem tant per a cigarrets com per picadura per cargolar.
4. Llei general tributària
Amb efectes a partir l’1 de gener del 2017, s’estableixen nous supòsits de deutes que puguin ser ajornats o fraccionats, alhora que es declaren inadmissibles les següents sol·licituds:
– En el cas de deutes del retenidor que ja no es puguin ajornar, se suprimeix l’excepció establerta fins ara en els supòsits recollits en l’article 82.2b de la llei;
– Els deutes resultants de l’execució de resolucions fermes total o parcialment desestimatòries suspeses prèviament durant els recursos o reclamacions;
– Els deutes derivats de tributs repercutits, com l’impost sobre el valor afegit, excepte que es provi que les quotes no van ser pagades;
– Deutes per pagaments fraccionats de l’impost sobre societats.
5. Impost sobre el patrimoni
Es prorroga a l’exercici 2017 l’aplicació de l’impost sobre el patrimoni en els mateixos termes que en l’exercici del 2016. Per tant, excepte aprovació d’una norma similar, en l’exercici del 2018 s’aplicaria una bonificació del 100% a nivell estatal.
6. Coeficients d’actualització de valors cadastrals
Es modifiquen els coeficients d’actualització de valors cadastrals de l’article 32.2 del Text refós de la Llei del Cadastre Immobiliari, que s’aplicaran als municipis inclosos en l’Ordre HAP / 1553/2016, de 29 de setembre.
7. Subministrament immediat d’informació (SII)
Cal destacar que, juntament amb les mesures adoptades en virtut del Reial Decret Llei 3/2016, el Consell de Ministres ha aprovat el Reial decret pel qual s’introdueixen modificacions en el Reglament de l’impost sobre el valor afegit per regular el nou sistema de subministrament immediat d’informació (SII) en l’àmbit de l’impost sobre el valor afegit.
Aquest sistema permetrà a l’Agència Tributària millorar el control fi l en tant que s’instaura un nou sistema de gestió de l’impost sobre el valor afegit basat en la gestió dels llibres registre de l’impost a través de la Seu electrònica d’aquesta agència, mitjançant el subministrament gairebé a temps real dels registres de facturació.
El col·lectiu que va a ser inclòs obligatòriament en el subministrament immediat d’informació està integrat per tots aquells subjectes passius la obligació d’autoliquidar l’impost sobre el valor afegit sigui mensual (els contribuents inscrits en el Registre de Devolució Mensual de l’impost (REDEME), les grans empreses i els grups de l’impost). De forma opcional, qualsevol altre contribuent que no reunisca els requisits pot optar pel sistema.
El subministrament immediat d’informació entrarà en vigor l’1 de juliol del 2017. Durant el seu primer semestre de vigència, el període de subministrament d’informació serà de vuit dies des de la data d’expedició de la factura, si bé, un cop transcorregut aquest període transitori , el termini serà de quatre dies.
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I’m truly impressed by the way you effortlessly distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise is unmistakable, and for that, I am deeply grateful.
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I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
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In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
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I want to express my sincere appreciation for this enlightening article. Your unique perspective and well-researched content bring a fresh depth to the subject matter. It’s evident that you’ve invested considerable thought into this, and your ability to convey complex ideas in such a clear and understandable way is truly commendable. Thank you for generously sharing your knowledge and making the learning process enjoyable.
Your enthusiasm for the subject matter shines through every word of this article; it’s infectious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
Your storytelling abilities are nothing short of incredible. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I can’t wait to see where your next story takes us. Thank you for sharing your experiences in such a captivating way.
I couldn’t agree more with the insightful points you’ve made in this article. Your depth of knowledge on the subject is evident, and your unique perspective adds an invaluable layer to the discussion. This is a must-read for anyone interested in this topic.
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
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I’m genuinely impressed by how effortlessly you distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise shines through, and for that, I’m deeply grateful.
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I’m genuinely impressed by how effortlessly you distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise shines through, and for that, I’m deeply grateful.
Your passion and dedication to your craft shine brightly through every article. Your positive energy is contagious, and it’s clear you genuinely care about your readers’ experience. Your blog brightens my day!
Your enthusiasm for the subject matter shines through every word of this article; it’s contagious! Your commitment to delivering valuable insights is greatly valued, and I eagerly anticipate more of your captivating content. Keep up the exceptional work!
I couldn’t agree more with the insightful points you’ve made in this article. Your depth of knowledge on the subject is evident, and your unique perspective adds an invaluable layer to the discussion. This is a must-read for anyone interested in this topic.
This article is a real game-changer! Your practical tips and well-thought-out suggestions are incredibly valuable. I can’t wait to put them into action. Thank you for not only sharing your expertise but also making it accessible and easy to implement.
Your blog has rapidly become my trusted source of inspiration and knowledge. I genuinely appreciate the effort you invest in crafting each article. Your dedication to delivering high-quality content is apparent, and I eagerly await every new post.
Your passion and dedication to your craft radiate through every article. Your positive energy is infectious, and it’s evident that you genuinely care about your readers’ experience. Your blog brightens my day!
Your dedication to sharing knowledge is evident, and your writing style is captivating. Your articles are a pleasure to read, and I always come away feeling enriched. Thank you for being a reliable source of inspiration and information.
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
Your blog has rapidly become my trusted source of inspiration and knowledge. I genuinely appreciate the effort you invest in crafting each article. Your dedication to delivering high-quality content is apparent, and I eagerly await every new post.
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
I’m genuinely impressed by how effortlessly you distill intricate concepts into easily digestible information. Your writing style not only imparts knowledge but also engages the reader, making the learning experience both enjoyable and memorable. Your passion for sharing your expertise shines through, and for that, I’m deeply grateful.
Your blog is a true gem in the vast expanse of the online world. Your consistent delivery of high-quality content is truly commendable. Thank you for consistently going above and beyond in providing valuable insights. Keep up the fantastic work!
Your blog is a true gem in the vast expanse of the online world. Your consistent delivery of high-quality content is truly commendable. Thank you for consistently going above and beyond in providing valuable insights. Keep up the fantastic work!
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
Your storytelling prowess is nothing short of extraordinary. Reading this article felt like embarking on an adventure of its own. The vivid descriptions and engaging narrative transported me, and I eagerly await to see where your next story takes us. Thank you for sharing your experiences in such a captivating manner.
I’d like to express my heartfelt appreciation for this enlightening article. Your distinct perspective and meticulously researched content bring a fresh depth to the subject matter. It’s evident that you’ve invested a great deal of thought into this, and your ability to articulate complex ideas in such a clear and comprehensible manner is truly commendable. Thank you for generously sharing your knowledge and making the process of learning so enjoyable.
This article is a true game-changer! Your practical tips and well-thought-out suggestions hold incredible value. I’m eagerly anticipating implementing them. Thank you not only for sharing your expertise but also for making it accessible and easy to apply.
In a world where trustworthy information is more important than ever, your commitment to research and providing reliable content is truly commendable. Your dedication to accuracy and transparency is evident in every post. Thank you for being a beacon of reliability in the online world.
I’ve discovered a treasure trove of knowledge in your blog. Your unwavering dedication to offering trustworthy information is truly commendable. Each visit leaves me more enlightened, and I deeply appreciate your consistent reliability.
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Your unique approach to addressing challenging subjects is like a breath of fresh air. Your articles stand out with their clarity and grace, making them a pure joy to read. Your blog has now become my go-to source for insightful content.
Your dedication to sharing knowledge is unmistakable, and your writing style is captivating. Your articles are a pleasure to read, and I consistently come away feeling enriched. Thank you for being a dependable source of inspiration and information.
I must applaud your talent for simplifying complex topics. Your ability to convey intricate ideas in such a relatable manner is admirable. You’ve made learning enjoyable and accessible for many, and I deeply appreciate that.
I am continually impressed by your ability to delve into subjects with grace and clarity. Your articles are both informative and enjoyable to read, a rare combination. Your blog is a valuable resource, and I am sincerely grateful for it.
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In a world where trustworthy information is more crucial than ever, your dedication to research and the provision of reliable content is truly commendable. Your commitment to accuracy and transparency shines through in every post. Thank you for being a beacon of reliability in the online realm.
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PBN sites
We will create a web of privately-owned blog network sites!
Advantages of our PBN network:
WE DO everything SO THAT GOOGLE doesn’t grasp THAT THIS IS A self-owned blog network!!!
1- We acquire domain names from distinct registrars
2- The principal site is hosted on a virtual private server (VPS is rapid hosting)
3- Other sites are on separate hostings
4- We designate a unique Google account to each site with confirmation in Google Search Console.
5- We create websites on WP, we don’t utilize plugins with assisted by which malware penetrate and through which pages on your websites are created.
6- We refrain from repeat templates and employ only distinct text and pictures
We refrain from work with website design; the client, if desired, can then edit the websites to suit his wishes