{"id":1779,"date":"2019-04-11T09:08:14","date_gmt":"2019-04-11T09:08:14","guid":{"rendered":"https:\/\/asesorias.com\/empresas\/?page_id=1779"},"modified":"2021-01-15T15:02:51","modified_gmt":"2021-01-15T13:02:51","slug":"fiscal","status":"publish","type":"page","link":"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/","title":{"rendered":"Normativa Fiscal"},"content":{"rendered":"[vc_row gap=&#8221;20&#8243; equal_height=&#8221;yes&#8221;][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394457641{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/\">IVA \u2013 Impuesto sobre el Valor A\u00f1adido<\/a><\/strong><\/p>\n[\/vc_column_text][vc_tta_accordion shape=&#8221;square&#8221; color=&#8221;white&#8221; c_icon=&#8221;triangle&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;Novedades&#8221; tab_id=&#8221;novedades&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/borrador\/\">Borrador del IVA 2020<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/sii\/ticket-bai\/\">Ticket BAI<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/europa\/\">El Iva en Europa<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Sujeto Pasivo&#8221; tab_id=&#8221;sujeto-pasivo&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/inversion-sujeto-pasivo\/\">Qu\u00e9 es el sujeto pasivo y la inversi\u00f3n de sujeto pasivo<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/inversion-sujeto-pasivo\/construccion\/\">Inversi\u00f3n del sujeto pasivo en la construcci\u00f3n<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/inversion-sujeto-pasivo\/venta-inmuebles\/\">Inversi\u00f3n del sujeto pasivo en la venta de inmuebles<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/inversion-sujeto-pasivo\/igic\/\">Inversi\u00f3n del sujeto pasivo en el IGIC<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/inversion-sujeto-pasivo\/operaciones-intracomunitarias\/\">Inversi\u00f3n del sujeto pasivo en operaciones intracomunitarias<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Exenciones&#8221; tab_id=&#8221;exenciones&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li>Plenas\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/actividades-exentas\/\">Actividades exentas de IVA<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul class=\"ulfiscal\">\n<li>Limitadas<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Hecho Imponible&#8221; tab_id=&#8221;hecho-imponible&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li>\n<p class=\"entry-title\"><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/hecho-imponible\/\">Hecho imponible del IVA<\/a><\/p>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/adquisiciones-intracomunitarias\/\">Adquisiciones intracomunitarias de bienes (AIB)<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Base Imponible&#8221; tab_id=&#8221;base-imponible&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/base-imponible\/\">Base imponible del IVA<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/soportado-repercutido\/\">IVA soportado e IVA repercutido \u00bfEn qu\u00e9 se diferencian?<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Deducciones&#8221; tab_id=&#8221;deducciones&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/regla-prorrata\/\">Regla de prorrata en el IVA<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Liquidacion\/Modelos&#8221; tab_id=&#8221;liquidacion-modelos&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/liquidacion\/\">Liquidaci\u00f3n del IVA<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/operadores-intracomunitarios\/\">Registro de Operadores Intracomunitarios (ROI) \u00bfQu\u00e9 es? \u00bfC\u00f3mo darse de alta?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/intrastat\/\">INTRASTAT: qu\u00e9 es, qui\u00e9n lo debe presentar y c\u00f3mo<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/sii\/\">SII o Suministro Inmediato de Informaci\u00f3n del IVA<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/aplazado\/\">Aplazamiento del IVA<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/devolucion\/\">La devoluci\u00f3n del IVA a aut\u00f3nomos y empresas<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/devolucion\/viajeros-tax-free\/\">Devoluci\u00f3n del IVA a viajeros en Espa\u00f1a (tax free) \u00bfC\u00f3mo funciona?<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Reg\u00edmenes especiales&#8221; tab_id=&#8221;regimenes-especiales&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/criterio-caja\/\">Criterio de caja<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/regimen-simplificado\/\">R\u00e9gimen Simplificado<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/agencias-viajes\/\">IVA en las agencias de viajes \u00bfEn qu\u00e9 consiste este r\u00e9gimen especial?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/restaurantes\/\">IVA en restaurantes<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/gasolina\/\">El IVA en gasolineras<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/seguros\/\">Iva para seguros<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Tipos Impositivos&#8221; tab_id=&#8221;tipos-impositivos&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/reducido-superreducido\/\">El IVA reducido 10% y superreducido 4%<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Facturaci\u00f3n&#8221; tab_id=&#8221;facturacion&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/\">Factura \u00bfQu\u00e9 es? \u00bfQu\u00e9 tipos existen?<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/proforma\/\">Factura proforma \u2013 \u00bfQu\u00e9 es? \u00bfPara qu\u00e9 sirve? \u00bfC\u00f3mo hacerla f\u00e1cilmente?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/canarias\/\">C\u00f3mo facturar a Canarias, Ceuta y Melilla \u00bfcon IVA o sin?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/electronica\/\">Factura electr\u00f3nica \u2013 \u00bfQu\u00e9 es? \u00bfCu\u00e1les son sus requisitos? \u00bfC\u00f3mo hacerla?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/digitalizar\/\">Digitalizar facturas, \u00bfc\u00f3mo puede ayudar a mi empresa?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/suplidos\/\">Suplidos \u00bfQu\u00e9 son y c\u00f3mo se contabilizan?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/negativa\/\">Factura negativa \u00bfQu\u00e9 es? \u00bfCu\u00e1ndo es \u00fatil?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/simplificada\/\">Factura simplificada \u00bfQu\u00e9 es? \u00bfCu\u00e1ndo usarla?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/recapitulativa\/\">Factura recapitulativa \u00bfQu\u00e9 es? Caracter\u00edsticas, ejemplos y plantillas<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/recargo-equivalencia\/\">Facturar con recargo de equivalencia<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/paypal\/\">Facturas con Paypal<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/multidivisa\/\">Factura multidivisa<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/cooperativas\/\">Las cooperativas de facturaci\u00f3n<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578407136384{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/\">IRPF \u2013 El Impuesto sobre la renta de las personas f\u00edsicas<\/a><\/strong><\/p>\n[\/vc_column_text][vc_tta_accordion shape=&#8221;square&#8221; color=&#8221;white&#8221; c_icon=&#8221;triangle&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;Campa\u00f1a de la renta 2020&#8243; tab_id=&#8221;campana-renta&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pagar-menos\/\">Como para pagar menos IRPF<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/datos\/\">Datos fiscales: Edici\u00f3n y descarga en la AEAT web<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/como-hacer-declaracion-renta-internet-paso-a-paso\/\">C\u00f3mo hacer la Declaraci\u00f3n de la Renta por internet paso a paso<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Exenciones&#8221; tab_id=&#8221;exenciones&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/obligados-declarar-renta\/\">No obligados a declarar la Renta<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/dos-pagadores\/\">Dos pagadores en\u00a0 la renta 2021<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/rentas-exentas\/\">Rentas exentas de tributar al IRPF<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Base imponible&#8221; tab_id=&#8221;base-imponible&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/base-imponible\/\">Base imponible<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/rendimientos-trabajo\/\">Rendimientos del trabajo<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/dietas-kilometraje\/\">Las dietas y el kilometraje en el IRPF<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pension-compensatoria\/\">El IRPF en la pensi\u00f3n compensatoria<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/rendimientos-capital-inmobiliario\/\">Rendimientos del capital inmobiliario<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/nuda-propiedad-usufructo\/\">IRPF en la Nuda propiedad y usufructo<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/rendimientos-capital-mobiliario\/\">Rendimientos del Capital Mobiliario<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/imputacion-rentas\/\">Imputaci\u00f3n de rentas<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/atribucion-rentas\/\">Atribuci\u00f3n de rentas<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/actividades-economicas\/rendimiento\/\">Rendimientos de Actividades Econ\u00f3micas<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/estimacion-directa-simplificada\/\">Estimaci\u00f3n Directa Simplificada del IRPF<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/ganancias-perdidas-patrimoniales\/\">Ganancias y P\u00e9rdidas Patrimoniales<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/venta-acciones\/\">Tributaci\u00f3n del IRPF en la venta de acciones<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/tributacion-premios\/\">La tributaci\u00f3n de los premios<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/criptomonedas\/\">C\u00f3mo declaran y c\u00f3mo tributan las criptomonedas en Hacienda<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/tramos-tablas\/\">Tramos de IRPF<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Desgravaciones IRPF&#8221; tab_id=&#8221;desgravaciones&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li>M\u00ednimos\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/declaracion-conjunta-individual\/\">Tributaci\u00f3n individual o conjunta<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/beneficios-fiscales-discapacidad\/\">Beneficios fiscales de la discapacidad del 33%<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/\">Deducciones<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/seguro-medico\/\">Deducci\u00f3n en el IRPF del seguro m\u00e9dico<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/donativos\/\">Deducci\u00f3n de donativos en el IRPF<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/gastos-educativos\/\">Deducci\u00f3n por gastos educativos<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/\">Deducciones auton\u00f3micas<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/base-imponible\/reducciones\/\">Reducciones<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/\">Retenciones IRPF<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/minima\/\">Retenci\u00f3n m\u00ednima de IRPF<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/alquiler-local\/\">Retenci\u00f3n en el alquiler del local<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/maternidad\/\">Retenciones del IRPF por maternidad<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/autonomos\/\">Retenciones IRPF de los aut\u00f3nomos<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/retenciones-deducciones\/jubilados\/\">La retenciones del IRPF a jubilados<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/certificado-retenciones-ingresos-a-cuenta\/\">El certificado de retenciones e ingresos a cuenta del IRPF<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/certificado-imputaciones\/\">Certificado de Imputaciones del IRPF<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Comunidades Aut\u00f3nomas: Escalas y deducciones&#8221; tab_id=&#8221;ccaa&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/andalucia\/\">Andaluc\u00eda<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/aragon\/\">Arag\u00f3n<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/baleares\/\">Baleares<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/canarias\/\">Canarias<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/cantabria\/\">Cantabria<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/castilla-la-mancha\/\">Castilla La Mancha<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/castilla-leon\/\">Castilla y Le\u00f3n<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/cataluna\/\">Catalu\u00f1a<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/madrid\/\">Comunidad de Madrid<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/comunidad-valenciana\/\">Comunidad Valenciana<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/extremadura\/\">Extremadura<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/galicia\/\">Galicia<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/la-rioja\/\">La Rioja<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/asturias\/\">Principado de Asturias<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/deducciones\/autonomicas\/murcia\/\">Regi\u00f3n de Murcia<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pais-vasco-navarra\/\">Pa\u00eds Vasco y Navarra<\/a>\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pais-vasco-navarra\/bizkaia\/\">Bizkaia<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pais-vasco-navarra\/guipuzkoa\/\">Gipuzkoa<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pais-vasco-navarra\/alava\/\">\u00c1lava<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394623503{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p class=\"titlenorm2\" style=\"text-align: left;\">Agencia tributaria<\/p>\n[\/vc_column_text][vc_tta_accordion shape=&#8221;square&#8221; color=&#8221;white&#8221; c_icon=&#8221;triangle&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;Novedades&#8221; tab_id=&#8221;1580293526296-9a7ced85-52aa&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/ley-atad\/\">Ley ATAD \u2013 Medidas Antifraude<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/dac6\/\">DAC6 \u2013 Directiva intermediarios fiscales<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;Procedimiento fiscal&#8221; tab_id=&#8221;procedimiento&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/inspeccion-de-hacienda\/\">\u00bfEst\u00e1s preparado ante una inspecci\u00f3n de Hacienda en 2021?<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/iva\/facturas\/cif-nif\/\">Diferencias entre el CIF y el NIF<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/intereses-de-demora-de-hacienda\/\">Intereses de demora de Hacienda<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/infracciones-tributarias-sanciones\/\">Infracciones tributarias y sus correspondientes sanciones<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/evasion\/\">La evasi\u00f3n fiscal. Qu\u00e9 es, tipos y causas<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row][vc_row gap=&#8221;20&#8243; equal_height=&#8221;yes&#8221;][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394457641{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/impuesto-sucesiones-donaciones\/\">Impuesto sobre Sucesiones y Donaciones<\/a><\/strong><\/p>\n[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578407136384{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/impuesto-patrimonio\/\">Impuesto sobre el Patrimonio<\/a><\/strong><\/p>\n[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394623503{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/sociedades\/impuesto\/\">Impuesto de sociedades<\/a><\/strong><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row gap=&#8221;20&#8243; equal_height=&#8221;yes&#8221;][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394457641{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/calendario\/\">Calendario fiscal 2021<\/a><\/strong><\/p>\n[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578407136384{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1580295418927{background-color: #ffffff !important;}&#8221;]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/actividades-economicas\/\">Actividades econ\u00f3micas<\/a><\/strong><\/p>\n[\/vc_column_text][vc_tta_accordion shape=&#8221;square&#8221; color=&#8221;white&#8221; c_icon=&#8221;triangle&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;IAE&#8221; tab_id=&#8221;iae&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/epigrafes-iae\/\">Ep\u00edgrafes del IAE<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394623503{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p style=\"text-align: left;\"><strong><a class=\"atitle\" href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/domicilio\/\">El domicilio fiscal<\/a><\/strong><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row gap=&#8221;20&#8243; equal_height=&#8221;yes&#8221;][vc_column width=&#8221;1\/3&#8243; css=&#8221;.vc_custom_1578394457641{border-top-width: 1px !important;border-right-width: 1px !important;border-bottom-width: 1px !important;border-left-width: 1px !important;border-left-color: #e9ecef !important;border-left-style: solid !important;border-right-color: #e9ecef !important;border-right-style: solid !important;border-top-color: #e9ecef !important;border-top-style: solid !important;border-bottom-color: #e9ecef !important;border-bottom-style: solid !important;}&#8221;][vc_column_text]\n<p class=\"titlenorm2\" style=\"text-align: left;\">Ayudas econ\u00f3micas<\/p>\n[\/vc_column_text][vc_tta_accordion shape=&#8221;square&#8221; color=&#8221;white&#8221; c_icon=&#8221;triangle&#8221; active_section=&#8221;&#8221; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221;][vc_tta_section title=&#8221;Sociales&#8221; tab_id=&#8221;sociales&#8221;][vc_column_text]\n<ul class=\"ulfiscal\">\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/renta-social-extraordinaria\/\">Renta Social Extraordinaria<\/a><\/li>\n<li><a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/renta-minima-vital\/\">Renta m\u00ednima vital<\/a><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][vc_column width=&#8221;1\/3&#8243; 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