{"id":14475,"date":"2022-01-11T10:03:47","date_gmt":"2022-01-11T09:03:47","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&p=14475"},"modified":"2022-01-11T10:03:47","modified_gmt":"2022-01-11T09:03:47","slug":"materia-fiscal-bizkaia-diciembre-bis-2021","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-bizkaia-diciembre-bis-2021\/","title":{"rendered":"MATERIA FISCAL BIZKAIA DICIEMBRE BIS 2021"},"content":{"rendered":"

MODIFICA MODELO 190<\/strong><\/h2>\n

B.O.B.:<\/strong> 23.12.2021
\nEntrada en vigor: <\/strong>24.12.2021
\nEfectos:<\/strong> declaraciones correspondientes a 2021 que se presentar\u00e1n en 2022<\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

MODIFICA REGLAMENTO OBLIGACIONES TRIBUTARIAS FORMALES<\/strong><\/h2>\n

B.O.B.:<\/strong> 24.12.2021
\nEntrada en vigor: <\/strong>01.01.2022
\nEfectos:<\/strong> 01.01.2022<\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

PR\u00d3RROGA BONIFICACIONES TASAS<\/strong><\/h2>\n

B.O.B.:<\/strong> 27.12.2021
\nEntrada en vigor: <\/strong>27.12.2021
\nEfectos:<\/strong> 27.12.2021<\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

MODIFICA MODELOS 187, 189. 198. 296 Y 347<\/strong><\/h2>\n

B.O.B.:<\/strong> 28.12.2021
\nEntrada en vigor: <\/strong>29.12.2021
\nEfectos:<\/strong> declaraciones informativas correspondientes a 2021 que se presentar\u00e1n en 2022<\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

MODIFICA MODELO 289<\/strong><\/h2>\n

B.O.B.:<\/strong> 28.12.2021
\nEntrada en vigor: <\/strong>29.12.2021
\nEfectos:<\/strong> modelo 289 correspondiente al a\u00f1o 2021 y que se presentar\u00e1 en 2022<\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

ESTUDIO DE MERCADO VALOR PROBABLE MERCADO INMUEBLES<\/strong><\/h2>\n

B.O.B.:<\/strong> 28.12.2021\u00a0<\/strong><\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

MODIFICA EXONERACI\u00d3N BATUZ<\/strong><\/h2>\n

B.O.B.:<\/strong> 30.12.2021
\nEntrada en vigor: <\/strong>31.12.2021
\nEfectos:<\/strong> 31.12.2021<\/p>\n

Bolet\u00edn oficial<\/a><\/strong><\/p>\n

\n

PORCENTAJES DE RETENCI\u00d3N RENDIMIENTOS DE TRABAJO 2022<\/strong><\/h2>\n

B.O.B.:<\/strong> 31.12.2021
\nEntrada en vigor: <\/strong>01.01.2022
\nEfectos:<\/strong> 01.01.2022<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Importe Rendimiento Anual<\/strong><\/p>\n<\/td>\n

\n

N\u00famero de descendientes<\/strong><\/p>\n<\/td>\n<\/tr>\n

Desde<\/strong><\/td>\nHasta<\/strong><\/td>\n0<\/strong><\/td>\n1<\/strong><\/td>\n2<\/strong><\/td>\n3<\/strong><\/td>\n4<\/strong><\/td>\n5<\/strong><\/td>\nM\u00e1s<\/strong><\/td>\n<\/tr>\n
0,01<\/td>\n14.000,00<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
14.000,01<\/td>\n14.790,00<\/td>\n5<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
14.790,01<\/td>\n15.530,00<\/td>\n6<\/td>\n4<\/td>\n2<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
15.530,01<\/td>\n16.460,00<\/td>\n7<\/td>\n5<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
16.460,01<\/td>\n17.700,00<\/td>\n8<\/td>\n6<\/td>\n4<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
17.700,01<\/td>\n19.150,00<\/td>\n9<\/td>\n7<\/td>\n5<\/td>\n2<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
19.150,01<\/td>\n20.660,00<\/td>\n10<\/td>\n8<\/td>\n7<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
20.660,01<\/td>\n22.020,00<\/td>\n11<\/td>\n10<\/td>\n8<\/td>\n5<\/td>\n1<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
22.020,01<\/td>\n23.540,00<\/td>\n12<\/td>\n11<\/td>\n9<\/td>\n6<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
23.540,01<\/td>\n25.360,00<\/td>\n13<\/td>\n12<\/td>\n10<\/td>\n8<\/td>\n4<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
25.360,01<\/td>\n27.540,00<\/td>\n14<\/td>\n13<\/td>\n11<\/td>\n9<\/td>\n6<\/td>\n2<\/td>\n0<\/td>\n<\/tr>\n
27.540,01<\/td>\n30.140,00<\/td>\n15<\/td>\n14<\/td>\n13<\/td>\n10<\/td>\n8<\/td>\n4<\/td>\n0<\/td>\n<\/tr>\n
30.140,01<\/td>\n33.230,00<\/td>\n16<\/td>\n15<\/td>\n14<\/td>\n12<\/td>\n9<\/td>\n6<\/td>\n0<\/td>\n<\/tr>\n
33.230,01<\/td>\n37.460,00<\/td>\n17<\/td>\n16<\/td>\n15<\/td>\n13<\/td>\n11<\/td>\n8<\/td>\n0<\/td>\n<\/tr>\n
37.460,01<\/td>\n40.700,00<\/td>\n18<\/td>\n17<\/td>\n16<\/td>\n15<\/td>\n13<\/td>\n10<\/td>\n3<\/td>\n<\/tr>\n
40.700,01<\/td>\n43.840,00<\/td>\n19<\/td>\n18<\/td>\n17<\/td>\n16<\/td>\n14<\/td>\n12<\/td>\n5<\/td>\n<\/tr>\n
43.840,01<\/td>\n47.530,00<\/td>\n20<\/td>\n19<\/td>\n18<\/td>\n17<\/td>\n15<\/td>\n13<\/td>\n7<\/td>\n<\/tr>\n
47.530,01<\/td>\n51.420,00<\/td>\n21<\/td>\n20<\/td>\n20<\/td>\n18<\/td>\n17<\/td>\n15<\/td>\n9<\/td>\n<\/tr>\n
51.420,01<\/td>\n55.650,00<\/td>\n22<\/td>\n21<\/td>\n21<\/td>\n19<\/td>\n18<\/td>\n16<\/td>\n11<\/td>\n<\/tr>\n
55.650,01<\/td>\n59.140,00<\/td>\n23<\/td>\n22<\/td>\n22<\/td>\n21<\/td>\n19<\/td>\n18<\/td>\n12<\/td>\n<\/tr>\n
59.140,01<\/td>\n63.080,00<\/td>\n24<\/td>\n23<\/td>\n23<\/td>\n22<\/td>\n21<\/td>\n19<\/td>\n14<\/td>\n<\/tr>\n
63.080,01<\/td>\n67.570,00<\/td>\n25<\/td>\n25<\/td>\n24<\/td>\n23<\/td>\n22<\/td>\n20<\/td>\n16<\/td>\n<\/tr>\n
67.570,01<\/td>\n72.700,00<\/td>\n26<\/td>\n26<\/td>\n25<\/td>\n24<\/td>\n23<\/td>\n22<\/td>\n17<\/td>\n<\/tr>\n
72.700,01<\/td>\n78.160,00<\/td>\n27<\/td>\n27<\/td>\n26<\/td>\n25<\/td>\n24<\/td>\n23<\/td>\n19<\/td>\n<\/tr>\n
78.160,01<\/td>\n83.030,00<\/td>\n28<\/td>\n28<\/td>\n27<\/td>\n26<\/td>\n25<\/td>\n24<\/td>\n20<\/td>\n<\/tr>\n
83.030,01<\/td>\n88.560,00<\/td>\n29<\/td>\n29<\/td>\n28<\/td>\n27<\/td>\n27<\/td>\n25<\/td>\n22<\/td>\n<\/tr>\n
88.560,01<\/td>\n94.660,00<\/td>\n30<\/td>\n30<\/td>\n29<\/td>\n29<\/td>\n28<\/td>\n27<\/td>\n23<\/td>\n<\/tr>\n
94.660,01<\/td>\n101.910,00<\/td>\n31<\/td>\n31<\/td>\n30<\/td>\n30<\/td>\n29<\/td>\n28<\/td>\n25<\/td>\n<\/tr>\n
101.910,01<\/td>\n109.880,00<\/td>\n32<\/td>\n32<\/td>\n31<\/td>\n31<\/td>\n30<\/td>\n29<\/td>\n26<\/td>\n<\/tr>\n
109.880,01<\/td>\n119.000,00<\/td>\n33<\/td>\n33<\/td>\n32<\/td>\n32<\/td>\n31<\/td>\n30<\/td>\n28<\/td>\n<\/tr>\n
119.000,01<\/td>\n129.790,00<\/td>\n34<\/td>\n34<\/td>\n33<\/td>\n33<\/td>\n32<\/td>\n32<\/td>\n29<\/td>\n<\/tr>\n
129.790,01<\/td>\n142.100,00<\/td>\n35<\/td>\n35<\/td>\n34<\/td>\n34<\/td>\n33<\/td>\n33<\/td>\n31<\/td>\n<\/tr>\n
142.100,01<\/td>\n155.630,00<\/td>\n36<\/td>\n36<\/td>\n36<\/td>\n35<\/td>\n35<\/td>\n34<\/td>\n32<\/td>\n<\/tr>\n
155.630,01<\/td>\n172.010,00<\/td>\n37<\/td>\n37<\/td>\n37<\/td>\n36<\/td>\n36<\/td>\n35<\/td>\n33<\/td>\n<\/tr>\n
172.010,01<\/td>\n192.250,00<\/td>\n38<\/td>\n38<\/td>\n38<\/td>\n37<\/td>\n37<\/td>\n36<\/td>\n35<\/td>\n<\/tr>\n
192.250,01<\/td>\n213.160,00<\/td>\n39<\/td>\n39<\/td>\n39<\/td>\n38<\/td>\n38<\/td>\n37<\/td>\n36<\/td>\n<\/tr>\n
213.160,01<\/td>\nEn adelante<\/td>\n40<\/td>\n40<\/td>\n40<\/td>\n39<\/td>\n39<\/td>\n39<\/td>\n37<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

No obstante, este porcentaje de retenci\u00f3n que resulte de la aplicaci\u00f3n de la tabla general se minorar\u00e1 en los puntos que se\u00f1ala la siguiente escala, seg\u00fan que el referido trabajador activo discapacitado, se encuentre en alguna de las siguientes situaciones:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Importe Rendimiento <\/strong>Anual (\u20ac)<\/strong><\/td>\nGrado de discapacidad<\/strong><\/td>\n<\/tr>\n
Desde<\/strong><\/td>\nHasta<\/strong><\/td>\nApartado 4. a)<\/strong><\/td>\nApartado 4. b) y Apartado 4.c)<\/strong><\/td>\n<\/tr>\n
0,01<\/td>\n23.540,00<\/td>\n9<\/td>\n12<\/td>\n<\/tr>\n
23.540,01<\/td>\n30.140,00<\/td>\n7<\/td>\n12<\/td>\n<\/tr>\n
30.140,00<\/td>\n43.840,00<\/td>\n6<\/td>\n10<\/td>\n<\/tr>\n
43.840,01<\/td>\n51.420,00<\/td>\n5<\/td>\n10<\/td>\n<\/tr>\n
51.420,01<\/td>\n72.700,00<\/td>\n4<\/td>\n8<\/td>\n<\/tr>\n
72.700,01<\/td>\n109.880,00<\/td>\n3<\/td>\n6<\/td>\n<\/tr>\n
109.880,01<\/td>\n172.010,00<\/td>\n2<\/td>\n5<\/td>\n<\/tr>\n
172.010,01<\/td>\nEn adelante<\/td>\n1<\/td>\n3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong>Bolet\u00edn oficial<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

MODIFICA MODELO 190 B.O.B.: 23.12.2021 Entrada en vigor: 24.12.2021 Efectos: declaraciones correspondientes a 2021 que se presentar\u00e1n en 2022 Bolet\u00edn oficial MODIFICA REGLAMENTO OBLIGACIONES TRIBUTARIAS FORMALES B.O.B.: 24.12.2021 Entrada en vigor: 01.01.2022 Efectos: 01.01.2022 Bolet\u00edn oficial PR\u00d3RROGA BONIFICACIONES TASAS B.O.B.: 27.12.2021 Entrada en vigor: 27.12.2021 Efectos: 27.12.2021 Bolet\u00edn oficial MODIFICA MODELOS 187, 189. 198. 296 […]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3193],"boletin":[4304],"class_list":["post-14475","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-bizkaia","boletin-diciembre-2021-bis"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/14475","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin"}],"about":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/types\/noticias_boletin"}],"wp:attachment":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/media?parent=14475"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=14475"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=14475"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=14475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}