{"id":8439,"date":"2015-07-11T00:00:00","date_gmt":"2015-07-11T00:00:00","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/legal%20news\/medidas-urgentes-para-reducir-la-carga-tributaria-de-los-contribuyentes\/"},"modified":"2026-03-13T14:31:26","modified_gmt":"2026-03-13T13:31:26","slug":"medidas-urgentes-para-reducir-la-carga-tributaria-de-los-contribuyentes","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/medidas-urgentes-para-reducir-la-carga-tributaria-de-los-contribuyentes\/","title":{"rendered":"Medidas urgentes para reducir la carga tributaria de los contribuyentes"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\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\tMedidas urgentes para reducir la carga tributaria de los contribuyentes\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Slate-1064x810.png\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Slate-1064x810.png 1064w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Slate-768x585.png 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Slate-1536x1169.png 1536w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Slate.png 1675w\" sizes=\"(max-width: 1064px) 100vw, 1064px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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 \">Publicado el <time class=\"entry-date published\" datetime=\"2015-07-11T00:00:00+02:00\">11 julio, 2015<\/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=\"Medidas urgentes para reducir la carga tributaria de los contribuyentes\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/medidas-urgentes-para-reducir-la-carga-tributaria-de-los-contribuyentes\/\"\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\/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<div>\n<p><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n<ul>\n<li><strong>Al Impuesto de la Renta de las Personas F\u00edsicas (IRPF). <\/strong>\n<ul>\n<li>\n<div>A las retenciones y pagos a cuenta del IRPF, de ciertos del rendimientos trabajo, de bienes inmuebles, de la propiedad intelectual, de premios no exentos, de ciertas ganancias patrimoniales y de actividades profesionales, as\u00ed como a la exenci\u00f3n de ciertas prestaciones econ\u00f3micas establecidas por las comunidades auton\u00f3micas.<\/div>\n<\/li>\n<li>A ciertas escalas de gravamen de las diferentes bases que intervienen en el proceso para el c\u00e1lculo del Impuesto de la Renta de las Personas F\u00edsicas (IRPF).<\/li>\n<\/ul>\n<\/li>\n\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\"><strong>Al Impuesto de la Renta de los no Residentes (IRNR).<\/strong><\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\">Al tipo de gravamen y de retenci\u00f3n, por el que tributan las rentas devengadas para los no residentes a partir del 12\/07\/2015.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>Al Impuesto de Sociedades (IS)<\/strong>\n<ul>\n<li>Se modifica el tipo general de retenci\u00f3n.<\/li>\n<li>A las Entidades en atribuci\u00f3n de rentas extranjeras con presencia en Espa\u00f1a, les modifica el tipo de gravamen por el que tributan las rentas correspondientes a los socios no residentes.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\"><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\"><strong>Al IRPF<\/strong><\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\">A todos los contribuyentes, sujetos pasivos al IRPF, que obtengan o hayan obtenido ciertos en el ejercicio 2015.A todos los contribuyentes, sujetos pasivos al IRPF, que obtengan o hayan obtenido ciertos rendimientos durante el ejercicio 2015.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\"><strong>Al IRNR<\/strong><\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\">A los contribuyentes sujetos pasivo al IRNR, <strong>con <\/strong>y <strong>sin <\/strong>establecimiento permanentes.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>AL IS<\/strong>\n<ul>\n<li>A los contribuyentes sujetos al IS.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\"><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"text-align: justify;margin: 6pt 0cm\"><span style=\"text-decoration: underline\"><strong>Al IRPF<\/strong><\/span><\/p>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\"><strong>A los rendimientos procedentes del:<\/strong><\/p>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\"><strong>Trabajo<\/strong> por <strong>cuenta<\/strong> <strong>ajena<\/strong>, en el c\u00e1lculo de la <strong>escala<\/strong> de <strong>retenciones<\/strong>, se crean unos tipos intermedios en la escala del IRPF, entre la que se deber\u00edan de aplicar a partir del 01\/01\/2016, (art 101 apartado 1\u00ba de la Ley IRPF) y la que se est\u00e1 aplicando desde 01\/01\/2015, (Disp. Adic. trig\u00e9simo primera. 2 de dicha Ley.<\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">La siguiente escala que se deber\u00e1 de aplicar <strong>a partir<\/strong> del <strong>12\/07\/2015<\/strong>.<\/p>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\"><strong>Nota<\/strong>: El nuevo tipo de retenci\u00f3n se deber\u00e1 de calcular mediante <strong>regularizaci\u00f3n<\/strong> a partir de los primeros rendimientos del trabajo abonados a partir del <strong>12 <\/strong>de <strong>julio<\/strong> o los abonados a partir del <strong>1 de agosto<\/strong>, tomando en ambos casos como escala anterior la vigente hasta el 11\/07\/2015.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"font-size: 10pt;border-collapse: collapse;margin: auto auto auto 14.2pt;width: 432.35pt\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 15pt\">\n<td>\n<div style=\"text-align: center\"><strong>Base Liquidable<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Cuota \u00edntegra<\/strong><\/div>\n<div style=\"text-align: center\"><strong>\u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Resto base <\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Tipo aplicable %<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">12.450,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">19,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">12.450,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">2.425,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">7.750,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">24,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">20.200,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">4.326,50<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">13.800,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">30,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">34.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">\u200b8.535,50<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">26.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">38,00<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">60.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">18,415,50<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"margin: 0cm 31.95pt 0pt 0cm\"><strong>En adelante <\/strong><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">46,00<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\"><strong>Trabajo<\/strong> por <strong>impartir <\/strong><strong>curso<\/strong><strong>s<\/strong>, <strong>conferencias <\/strong>y <strong>coloquios<\/strong>, que se devenguen a partir del <strong>12 de j<\/strong>ulio de 2015, al <strong>15%<\/strong> (<i>antes 19%)<\/i>, siendo la mitad para los residentes de Ceuta y Melilla.<\/div>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\"><strong>Actividades<\/strong> <strong>profesionales<\/strong>, a partir del <strong>12 <\/strong>de <strong>julio <\/strong>de <strong>2015<\/strong>, se <strong>unificar\u00e1 <\/strong>el tipo de retenci\u00f3n m\u00e1ximo al <strong>15%<\/strong>, independientemente del volumen de rendimientos del ejercicio anterior, as\u00ed como los profesionales por inicio de actividad que se aplicar\u00e1, el <strong>7% <\/strong>de retenci\u00f3n sobre sus rendimientos, (anterior a dicha fecha el 9%), a los residentes en <strong>Ceuta <\/strong>y <strong>Melilla<\/strong>, el porcentaje ser\u00e1 la mitad <strong>7,50%<\/strong> y<strong> 3,50%<\/strong>, respectivamente.<\/p>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">En referencia a los siguientes <strong>tipos <\/strong>de <strong>rendimientos <\/strong>procedentes de:<\/p>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">Las <strong>ganancias <\/strong><strong>patrimoniales <\/strong>derivadas de las <strong>transmisiones <\/strong>o <strong>reembolsos <\/strong>de acciones y participaciones de instituciones de <strong>inversi\u00f3n <\/strong><strong>colectiva <\/strong>o de los <strong>aprovechamientos <\/strong><strong>forestales <\/strong>de los vecinos en montes p\u00fablicos que reglamentariamente se establezcan o de las <strong>derivadas <\/strong>por <strong>derechos <\/strong>de suscripci\u00f3n.<\/p>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">Los <strong>premios <\/strong>que se entreguen como consecuencia de la participaci\u00f3n en juegos, concursos, rifas o combinaciones aleatorias, est\u00e9n o no vinculadas a la oferta, promoci\u00f3n o venta de determinados bienes, productos o servicios.<\/p>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">De los <strong>arrendamientos <\/strong>o <strong>subarrendamientos <\/strong>de bienes <strong>inmuebles <\/strong><strong>urbanos<\/strong>, este porcentaje se reducir\u00e1 a la mitad cuando el inmueble est\u00e9 situado en Ceuta o Melilla.<\/p>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">La <strong>propiedad <\/strong><strong>intelectual<\/strong>, industrial, de la prestaci\u00f3n de asistencia t\u00e9cnica, del arrendamiento de bienes muebles, negocios o minas y del subarrendamiento sobre los bienes anteriores, cualquiera que sea su calificaci\u00f3n.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" dir=\"ltr\" style=\"margin: 6pt 0cm\">;cuando la obligaci\u00f3n de retener se produzca a partir del <strong>12 de julio <\/strong> <strong>de <\/strong><strong>2015<\/strong>, el porcentaje de retenci\u00f3n, pago a cuenta, ser\u00e1 del <strong>19,50%<\/strong> (<i>antes del 20%<\/i>)<\/p>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">A las <strong>Escalas<\/strong> de <strong>Gravamen,<\/strong> a partir de 01\/01\/2015:<\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">De la <strong>Base<\/strong> <strong>Liquidable<\/strong> <strong>General<\/strong>:<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"font-size: 10pt;border-collapse: collapse;margin: auto auto auto 1cm;width: 416.05pt\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 15pt\">\n<td>\n<div style=\"text-align: center\"><strong>Base Liquidable<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Cuota \u00edntegra<\/strong><\/div>\n<div style=\"text-align: center\"><strong>\u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Resto base <\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Tipo aplicable %<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">12.450,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">9,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">12.450,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">1.182,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">7.750,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">12,00<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">20.200,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">2.112,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">13.800,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">15,00<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">34.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">4.182,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">26.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">18,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">60.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">8.992,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"margin: 0cm 31.95pt 0pt 0cm\"><strong>En adelante <\/strong><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">22,50<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">De la <strong>B<\/strong><strong>ase <\/strong><strong>Liquidable <\/strong>del <strong>Ahorro<\/strong>:<\/div>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">De los <strong>residentes <\/strong>en <strong>general<\/strong>:<\/div>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"font-size: 10pt;border-collapse: collapse;margin: auto auto auto 1cm;width: 416.05pt\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 15pt\">\n<td>\n<div style=\"text-align: center\"><strong>Base liquidable del ahorro<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Cuota \u00edntegra<\/strong><\/div>\n<div style=\"text-align: center\"><strong>\u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Resto base liquidable<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Tipo aplicable %<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">6.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">9,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">6.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">570,00<i><\/i><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">44.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">10,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">50.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">5.190,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"margin: 0cm 31.95pt 0pt 0cm\"><strong>En adelante<\/strong><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">11,50<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">De los<strong> residentes<\/strong> en el <strong>extranjero<\/strong>:<\/div>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"font-size: 10pt;border-collapse: collapse;margin: auto auto auto 1cm;width: 416.05pt\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 15pt\">\n<td>\n<div style=\"text-align: center\"><strong>Base liquidable del ahorro<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Cuota \u00edntegra<\/strong><\/div>\n<div style=\"text-align: center\"><strong>\u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Resto base liquidable<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Tipo aplicable %<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">6.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">19,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">6.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">1.170,00<i><\/i><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">44.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">21,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">50.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">10.630,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"margin: 0cm 31.95pt 0pt 0cm\"><strong>En adelante<\/strong><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">23,50<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li style=\"list-style-type: none\">\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">De los<strong> no<\/strong> <strong>residentes<\/strong>:<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"font-size: 10pt;border-collapse: collapse;margin: auto auto auto 1cm;width: 416.05pt\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 15pt\">\n<td>\n<div style=\"text-align: center\"><strong>Base liquidable del ahorro<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Cuota \u00edntegra<\/strong><\/div>\n<div style=\"text-align: center\"><strong>\u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Resto base liquidable<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Tipo aplicable %<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">6.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">19,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">6.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">1.170,00<i><\/i><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">44.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">21,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">50.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 92.15pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">10.630,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"margin: 0cm 31.95pt 0pt 0cm\"><strong>En adelante<\/strong><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 75.85pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">23,50<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">A la escala <strong>auton\u00f3mica<\/strong> para los <strong>residentes <\/strong>en<strong> Ceuta y Melilla<\/strong>:<\/div>\n<\/li>\n<\/ul>\n<table style=\"font-size: 10pt;border-collapse: collapse;margin: auto auto auto 14.2pt;width: 432.35pt\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 15pt\">\n<td>\n<div style=\"text-align: center\"><strong>Base Liquidable<\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Cuota \u00edntegra<\/strong><\/div>\n<div style=\"text-align: center\"><strong>\u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Resto base <\/strong><\/div>\n<div style=\"text-align: center\"><strong>Hasta en \u20ac<\/strong><\/div>\n<\/td>\n<td>\n<div style=\"text-align: center\"><strong>Tipo aplicable %<\/strong><\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">0,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">12.450,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">9,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">12.450,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">1.182,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">7.750,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">12,00<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">20.200,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">2.112,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">15.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">15,00<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">34.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">4.362,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">24.800,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">18,50<\/div>\n<\/td>\n<\/tr>\n<tr style=\"height: 15pt;color: #000000\">\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 134.65pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 31.95pt 0pt 0cm\">60.000,00<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 99.25pt;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 17.75pt 0pt 0cm\">8.950,75<\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: windowtext 1pt solid;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 4cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"margin: 0cm 31.95pt 0pt 0cm\"><strong>En adelante <\/strong><\/div>\n<\/td>\n<td style=\"border-top: #f0f0f0;height: 15pt;border-right: #f0f0f0;border-bottom: windowtext 1pt solid;border-left: #f0f0f0;width: 3cm;background-color: transparent;padding: 0cm 3.5pt 0cm 3.5pt\">\n<div style=\"text-align: right;margin: 0cm 8.55pt 0pt 0cm\">22,50<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" dir=\"ltr\" style=\"margin: 6pt 0cm\"><span style=\"text-decoration: underline\"><strong>A<\/strong><strong>l IRNR<\/strong><\/span><\/p>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">No residentes <strong>sin <\/strong>establecimiento permanente:<\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">Por las rentas devengadas, se tributar\u00e1 al 24%.<\/p>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">Si el no residente tiene <strong>residencia <\/strong>en un <strong>pa\u00eds <\/strong><strong>europeo<\/strong>, con el que se tenga <strong>conven<\/strong><strong>io <\/strong>de <strong>doble <\/strong><strong>imposici\u00f3n<\/strong>, con cl\u00e1usula de intercambio de informaci\u00f3n, tributar\u00e1 a partir del <strong>12<\/strong> de <strong>julio<\/strong> de <strong>2015<\/strong> el <strong>19,5<\/strong>%, (<em>antes el 20%).<\/em><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" dir=\"ltr\" style=\"margin: 6pt 0cm\"><strong><span style=\"text-decoration: underline\">Al IS<\/span><\/strong><\/p>\n<ul>\n<li>\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">No residentes <strong>con <\/strong>establecimiento permanente:<\/div>\n<ul>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">Por las rentas trasferidas a la casa matriz en el extranjero tributaran al <strong>19,50%, <\/strong> (<em>antes 20%<\/em>), a partir del <strong>12 de julio de 2015.<\/strong><\/p>\n<\/li>\n<li>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\">Por las rentas correspondiente a los socios <strong>no <\/strong><strong>residentes <\/strong>de entidades en <strong>atribu<\/strong><strong>ci\u00f3n <\/strong>de <strong>rentas <\/strong>constituidas en el extranjero con presencia en <strong>territorio <\/strong><strong>espa\u00f1ol, <\/strong>permite a dichos socios, que puedan tributar seg\u00fan la normativa del IS, (al 25%). Ello implica que, si la entidad es de reducida dimensi\u00f3n, o nueva empresa, pueda <strong>aplicar <\/strong>el <strong>tipo <\/strong>de <strong>gravamen correspondiente <\/strong>a la <strong>parte <\/strong>de las rentas correspondientes a los socios <strong>no <\/strong><strong>residentes, <\/strong>con afectaci\u00f3n al <strong>ejercicio <\/strong><strong>completo<\/strong><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" dir=\"ltr\" style=\"margin: 6pt 0cm\"><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n<p class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" dir=\"ltr\" style=\"margin: 6pt 0cm\">Dependiendo del articulado entra en vigor el <strong>uno <\/strong>de <strong>enero <\/strong>de <strong>2015 <\/strong>o a partir del <strong>doce <\/strong>de <strong>julio <\/strong>de <strong>2015<\/strong>, en cada punto se especifica la fecha de entra en vigor.<\/p>\n<\/div>\n\n\n\n<div class=\"ExternalClassB0403A2F83C649DCBCD08184ACA480D5\" style=\"margin: 6pt 0cm\"><\/div>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\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\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\/normativa-legal\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNormativa legal\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-37202 post type-post status-publish format-standard has-post-thumbnail hentry category-personas-liderazgo tag-control-horario tag-normativa-legal tag-rrhh business_type-pequena-empresa business_type-mediana-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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1160135293.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-1160135293-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1160135293-768x432.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1160135293.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\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=\"2026-03-05T09:45:55+01:00\">5 marzo, 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\">6 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\/como-comunicar-nuevo-control-horario-empleados\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tC\u00f3mo comunicar el nuevo control horario a tus empleados y asegurar su cumplimiento\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\tComunicar el nuevo control horario con claridad a tu equipo te ayudar\u00e1 a cumplir la norma, evitar\u00e1 sanciones y mejorar\u00e1 tu organizaci\u00f3n interna.\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-30679 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-normativa-legal tag-novedades-legales business_type-pequena-empresa business_type-mediana-empresa business_type-asesorias-despachos-profesionales\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/novedad-legal-extincion-materia-contrato-de-trabajo\/\"\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-1248751742-684x384.jpg\" class=\"card-post__image\" alt=\"Chica trabajando en su puesto de trabajo\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1248751742-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1248751742-768x432.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1248751742-1440x810.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=\"2025-05-05T11:09:39+02:00\">5 mayo, 2025<\/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\">1 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\tEstas son las novedades en relaci\u00f3n a la extinci\u00f3n en materia de contrato de trabajo\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-29087 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-normativa-legal tag-novedades-legales business_type-pequena-empresa business_type-mediana-empresa business_type-asesorias-despachos-profesionales\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/novedad-legal-mecanismo-red\/\"\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\/2023\/09\/GettyImages-1475286239-684x384.jpg\" class=\"card-post__image\" alt=\"Trabajador en su empresa\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1475286239-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1475286239-768x512.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2023\/09\/GettyImages-1475286239-1215x810.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=\"2025-01-09T11:41:27+01:00\">9 enero, 2025<\/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\">3 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\tNovedades en relaci\u00f3n al Mecanismo RED para el sector veh\u00edculos de motor\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-29085 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-normativa-legal tag-novedades-legales business_type-pequena-empresa business_type-mediana-empresa business_type-asesorias-despachos-profesionales\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/novedad-legal-servicio-publico-justicia\/\"\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\/2024\/02\/BrandShootSF_Oct2021_ProfSvcs_C8626-original-684x384.jpg\" class=\"card-post__image\" alt=\"Una mujer y un hombre est\u00e1n sentados en una mesa redonda en una oficina moderna, hablando de trabajo. La mujer tiene un ordenador port\u00e1til delante de ella. Est\u00e1n cerca de grandes ventanales, con una pared de ladrillos al fondo. Otra persona es parcialmente visible en primer plano.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2024\/02\/BrandShootSF_Oct2021_ProfSvcs_C8626-original-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2024\/02\/BrandShootSF_Oct2021_ProfSvcs_C8626-original-768x512.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2024\/02\/BrandShootSF_Oct2021_ProfSvcs_C8626-original-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=\"2025-01-08T11:33:26+01:00\">8 enero, 2025<\/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\">3 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\tConoce las nuevas medidas en materia de eficiencia del Servicio P\u00fablico de Justicia\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-29082 post type-post status-publish format-standard has-post-thumbnail hentry category-legal tag-normativa-legal tag-novedades-legales business_type-pequena-empresa business_type-mediana-empresa business_type-asesorias-despachos-profesionales\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/es-es\/blog\/novedad-legal-impuesto-complementario\/\"\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-1073797282-684x384.jpg\" class=\"card-post__image\" alt=\"Chica revisando las cuentas de su negocio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1073797282-684x384.jpg 684w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1073797282-768x432.jpg 768w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1073797282-1440x810.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=\"2025-01-08T11:01:01+01:00\">8 enero, 2025<\/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\">3 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\tEstas son las medidas aprobadas sobre el impuesto complementario\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>\u00bfA qu\u00e9 afecta? Al Impuesto de la Renta de las Personas F\u00edsicas (IRPF). A las retenciones y pagos a cuenta del IRPF, de ciertos del rendimientos trabajo, de bienes inmuebles, de la propiedad intelectual, de premios no exentos, de ciertas ganancias patrimoniales y de actividades profesionales, as\u00ed como a la exenci\u00f3n de ciertas prestaciones econ\u00f3micas [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10163,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"","sage_membership_post_content_type":"article","sage_membership_post_featured_video_id":"","sage_membership_post_video_type":"trailer","sage_membership_post_featured_video_duration":"","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6],"tags":[201],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[],"coauthors":[670],"class_list":["post-8439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-normativa-legal","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"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_Slate.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\/8439","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=8439"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/8439\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10163"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=8439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=8439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=8439"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=8439"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=8439"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=8439"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=8439"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=8439"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=8439"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=8439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}