{"id":8378,"date":"2014-12-26T00:00:00","date_gmt":"2014-12-26T00:00:00","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/legal%20news\/modelo-425-2014\/"},"modified":"2026-03-13T14:31:38","modified_gmt":"2026-03-13T13:31:38","slug":"modelo-425-2014","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/modelo-425-2014\/","title":{"rendered":"Modelo 425 (2014)"},"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\/legal\/\" class=\"entry-header__link\">Legal<\/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\tModelo 425 (2014)\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<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=\"2014-12-26T00:00:00+01:00\">26 diciembre, 2014<\/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=\"Modelo 425 (2014)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/modelo-425-2014\/\"\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>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/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\/ronald-lozano\/\">\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\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/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<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\">\u200b\u200b<strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\">A la aprobaci\u00f3n del nuevo modelo 425 (2014) para Canarias.<\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\"><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\">A aquellos sujetos pasivos del IGIC que tengan que presentar el modelo 425 (2014) resumen anual del IGIC.<\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\"><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\">Se adapta el modelo como consecuencia de la aplicaci\u00f3n del R\u00e9gimen Especial del Criterio de Caja y de la Ley Antifraude.<\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\"><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n\n\n\n<p class=\"ExternalClass74FFD0AE18514E32B495D6BEF79C8223\">Entra en vigor el 27\/12\/2014, y ser\u00e1 de aplicaci\u00f3n para el modelo 425 (2014) a presentar durante el mes de enero de 2015.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>\u200b<a href=\"http:\/\/sede.gobcan.es\/boc\/boc-a-2014-250-5714.pdf\">http:\/\/sede.gobcan.es\/boc\/boc-a-2014-250-5714.pdf<\/a><\/p>\n\n\n<div class=\"single-cta\">\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\">Subscr\u00edbete a la newsletter de Sage Advice<\/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>Recibe nuestros consejos m\u00e1s recientes directamente en la bandeja de entrada de tu correo electr\u00f3nico.<\/p>\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-263a5c00-99e4-4e71-8421-469deda8e674\"\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>Suscr\u00edbete<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u200b\u200b\u00bfA qu\u00e9 afecta? A la aprobaci\u00f3n del nuevo modelo 425 (2014) para Canarias. \u00bfA qui\u00e9n afecta? A aquellos sujetos pasivos del IGIC que tengan que presentar el modelo 425 (2014) resumen anual del IGIC. \u00bfC\u00f3mo afecta? Se adapta el modelo como consecuencia de la aplicaci\u00f3n del R\u00e9gimen Especial del Criterio de Caja y de la [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10162,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[201],"business_type":[],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[],"coauthors":[670],"class_list":["post-8378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-normativa-legal"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Plum.png","imagine_tags":[]},"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\/8378","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\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=8378"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8378\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10162"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=8378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=8378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=8378"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=8378"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=8378"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=8378"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=8378"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=8378"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=8378"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=8378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}