{"id":14476,"date":"2022-01-11T10:03:47","date_gmt":"2022-01-11T09:03:47","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&#038;p=14476"},"modified":"2022-01-11T10:03:47","modified_gmt":"2022-01-11T09:03:47","slug":"materia-fiscal-gipuzkoa-diciembre-bis-2021","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-gipuzkoa-diciembre-bis-2021\/","title":{"rendered":"MATERIA FISCAL GIPUZKOA DICIEMBRE BIS 2021"},"content":{"rendered":"<h2><strong>MODIFICA MODELO 390, 392 Y 393<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 17.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>18.12.2021<br \/>\n<strong>Efectos:<\/strong> declaraciones res\u00famenes anuales a presentar a partir de 1 de enero de 2022<\/p>\n<p><strong> <a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/17\/c2107796.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELO 190<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 17.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>18.12.2021<br \/>\n<strong>Efectos:<\/strong> declaraciones correspondientes a 2021 que se presentar\u00e1n en 2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/17\/c2107797.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODELO 296<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 22.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>01.01.2022<br \/>\n<strong>Efectos:<\/strong> presentaci\u00f3n de la declaraci\u00f3n a realizar en 2022, correspondiente al 2021<\/p>\n<p><strong> <a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/22\/c2108154.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/27\/c2108251.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>PRESUPUESTOS GENERALES 2021<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 27.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>27.12.2021<br \/>\n<strong>Efectos:<\/strong> 01.01.2022<\/p>\n<p>Destacamos las siguientes medidas tributarias:<\/p>\n<ul>\n<li>En el IRPF.\n<ul>\n<li>Se actualizan los importes de la reducci\u00f3n por tributaci\u00f3n conjunta, de la minoraci\u00f3n de cuota, de las deducciones personales y familiares y la deducci\u00f3n por edad.<\/li>\n<li>Se modifica la escala aplicable a la base general que pasa a ser la siguiente:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table width=\"558\">\n<tbody>\n<tr>\n<td width=\"136\">\n<p style=\"text-align: center;\"><strong>Base liquidable general hasta<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>&#8211;<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Euros<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"136\"><strong>Cuota \u00edntegra<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Euros<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"150\"><strong>Resto base liquidable general<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Hasta Euros<\/strong><\/td>\n<td width=\"136\">\n<p style=\"text-align: center;\"><strong>Tipo aplicable<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>&#8211;<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Porcentaje<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">0,00<\/td>\n<td width=\"136\">0,00<\/td>\n<td width=\"150\">16.280,00<\/td>\n<td width=\"136\">23,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">16.280,00<\/td>\n<td width=\"136\">3.744,40<\/td>\n<td width=\"150\">16.280,00<\/td>\n<td width=\"136\">28,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">32.560,00<\/td>\n<td width=\"136\">8.302,80<\/td>\n<td width=\"150\">16.280,00<\/td>\n<td width=\"136\">35,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">48.840,00<\/td>\n<td width=\"136\">14.000,00<\/td>\n<td width=\"150\">20.910,00<\/td>\n<td width=\"136\">40,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">69.750,00<\/td>\n<td width=\"136\">22.364,80<\/td>\n<td width=\"150\">26.860,00<\/td>\n<td width=\"136\">45,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">96.610,00<\/td>\n<td width=\"136\">34.451,80<\/td>\n<td width=\"150\">32.180,00<\/td>\n<td width=\"136\">46,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">128.790,00<\/td>\n<td width=\"136\">49.254,60<\/td>\n<td width=\"150\">58.980,00<\/td>\n<td width=\"136\">47,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">187.770,00<\/td>\n<td width=\"136\">76.975,20<\/td>\n<td width=\"150\">En adelante<\/td>\n<td width=\"136\">49,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Otros:\n<ul>\n<li>Se establece un coeficiente de actualizaci\u00f3n del 1,015 aplicable a partir de 1 de enero del a\u00f1o 2022 a los valores vigentes durante el a\u00f1o 2021.<\/li>\n<li>El inter\u00e9s de demora se fija en el 3,75%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/27\/c2108273.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELOS 187, 189, 198 Y 289<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 27.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>27.12.2021<br \/>\n<strong>Efectos:<\/strong> declaraciones informativas anuales correspondientes a 2021 que se presentar\u00e1n en 2022<\/p>\n<p><strong> <a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/27\/c2108156.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA PUNTO GENERAL DE ENTRADA FACTURAS ELECTR\u00d3NICAS<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 27.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>01.01.2022<br \/>\n<strong>Efectos:<\/strong> en funci\u00f3n de lo previsto en su articulado<\/p>\n<p><strong> <a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/27\/c2108164.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA TICKETBAI, REGLAMENTOS IRPF E IS Y COEFICIENTES<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 30.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>30.12.2021<br \/>\n<strong>Efectos:<\/strong> en funci\u00f3n de lo previsto en su articulado<\/p>\n<p>Destacamos lo siguiente:<\/p>\n<ul>\n<li>La tabla de retenciones de trabajo personal aplicable a partir de 1 de enero de 2022 es la siguiente:<strong>\u00a0<\/strong><\/li>\n<\/ul>\n<table width=\"644\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"197\">\n<p style=\"text-align: center;\"><strong>Importe Rendimiento Anual<\/strong><\/p>\n<\/td>\n<td colspan=\"7\" width=\"447\">\n<p style=\"text-align: center;\"><strong>N\u00famero de descendientes<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"98\"><strong>Desde<\/strong><\/td>\n<td width=\"99\"><strong>Hasta<\/strong><\/td>\n<td width=\"59\"><strong>0<\/strong><\/td>\n<td width=\"66\"><strong>1<\/strong><\/td>\n<td width=\"66\"><strong>2<\/strong><\/td>\n<td width=\"61\"><strong>3<\/strong><\/td>\n<td width=\"66\"><strong>4<\/strong><\/td>\n<td width=\"58\"><strong>5<\/strong><\/td>\n<td width=\"70\"><strong>M\u00e1s<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"98\">0,01<\/td>\n<td width=\"99\">14.000,00<\/td>\n<td width=\"59\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"61\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">14.000,01<\/td>\n<td width=\"99\">14.790,00<\/td>\n<td width=\"59\">5<\/td>\n<td width=\"66\">3<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"61\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">14.790,01<\/td>\n<td width=\"99\">15.530,00<\/td>\n<td width=\"59\">6<\/td>\n<td width=\"66\">4<\/td>\n<td width=\"66\">2<\/td>\n<td width=\"61\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">15.530,01<\/td>\n<td width=\"99\">16.460,00<\/td>\n<td width=\"59\">7<\/td>\n<td width=\"66\">5<\/td>\n<td width=\"66\">3<\/td>\n<td width=\"61\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">16.460,01<\/td>\n<td width=\"99\">17.700,00<\/td>\n<td width=\"59\">8<\/td>\n<td width=\"66\">6<\/td>\n<td width=\"66\">4<\/td>\n<td width=\"61\">0<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">17.700,01<\/td>\n<td width=\"99\">19.150,00<\/td>\n<td width=\"59\">9<\/td>\n<td width=\"66\">7<\/td>\n<td width=\"66\">5<\/td>\n<td width=\"61\">2<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">19.150,01<\/td>\n<td width=\"99\">20.660,00<\/td>\n<td width=\"59\">10<\/td>\n<td width=\"66\">8<\/td>\n<td width=\"66\">7<\/td>\n<td width=\"61\">3<\/td>\n<td width=\"66\">0<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">20.660,01<\/td>\n<td width=\"99\">22.020,00<\/td>\n<td width=\"59\">11<\/td>\n<td width=\"66\">10<\/td>\n<td width=\"66\">8<\/td>\n<td width=\"61\">5<\/td>\n<td width=\"66\">1<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">22.020,01<\/td>\n<td width=\"99\">23.540,00<\/td>\n<td width=\"59\">12<\/td>\n<td width=\"66\">11<\/td>\n<td width=\"66\">9<\/td>\n<td width=\"61\">6<\/td>\n<td width=\"66\">3<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">23.540,01<\/td>\n<td width=\"99\">25.360,00<\/td>\n<td width=\"59\">13<\/td>\n<td width=\"66\">12<\/td>\n<td width=\"66\">10<\/td>\n<td width=\"61\">8<\/td>\n<td width=\"66\">4<\/td>\n<td width=\"58\">0<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">25.360,01<\/td>\n<td width=\"99\">27.540,00<\/td>\n<td width=\"59\">14<\/td>\n<td width=\"66\">13<\/td>\n<td width=\"66\">11<\/td>\n<td width=\"61\">9<\/td>\n<td width=\"66\">6<\/td>\n<td width=\"58\">2<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">27.540,01<\/td>\n<td width=\"99\">30.140,00<\/td>\n<td width=\"59\">15<\/td>\n<td width=\"66\">14<\/td>\n<td width=\"66\">13<\/td>\n<td width=\"61\">10<\/td>\n<td width=\"66\">8<\/td>\n<td width=\"58\">4<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">30.140,01<\/td>\n<td width=\"99\">33.230,00<\/td>\n<td width=\"59\">16<\/td>\n<td width=\"66\">15<\/td>\n<td width=\"66\">14<\/td>\n<td width=\"61\">12<\/td>\n<td width=\"66\">9<\/td>\n<td width=\"58\">6<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">33.230,01<\/td>\n<td width=\"99\">37.460,00<\/td>\n<td width=\"59\">17<\/td>\n<td width=\"66\">16<\/td>\n<td width=\"66\">15<\/td>\n<td width=\"61\">13<\/td>\n<td width=\"66\">11<\/td>\n<td width=\"58\">8<\/td>\n<td width=\"70\">0<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">37.460,01<\/td>\n<td width=\"99\">40.700,00<\/td>\n<td width=\"59\">18<\/td>\n<td width=\"66\">17<\/td>\n<td width=\"66\">16<\/td>\n<td width=\"61\">15<\/td>\n<td width=\"66\">13<\/td>\n<td width=\"58\">10<\/td>\n<td width=\"70\">3<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">40.700,01<\/td>\n<td width=\"99\">43.840,00<\/td>\n<td width=\"59\">19<\/td>\n<td width=\"66\">18<\/td>\n<td width=\"66\">17<\/td>\n<td width=\"61\">16<\/td>\n<td width=\"66\">14<\/td>\n<td width=\"58\">12<\/td>\n<td width=\"70\">5<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">43.840,01<\/td>\n<td width=\"99\">47.530,00<\/td>\n<td width=\"59\">20<\/td>\n<td width=\"66\">19<\/td>\n<td width=\"66\">18<\/td>\n<td width=\"61\">17<\/td>\n<td width=\"66\">15<\/td>\n<td width=\"58\">13<\/td>\n<td width=\"70\">7<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">47.530,01<\/td>\n<td width=\"99\">51.420,00<\/td>\n<td width=\"59\">21<\/td>\n<td width=\"66\">20<\/td>\n<td width=\"66\">20<\/td>\n<td width=\"61\">18<\/td>\n<td width=\"66\">17<\/td>\n<td width=\"58\">15<\/td>\n<td width=\"70\">9<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">51.420,01<\/td>\n<td width=\"99\">55.650,00<\/td>\n<td width=\"59\">22<\/td>\n<td width=\"66\">21<\/td>\n<td width=\"66\">21<\/td>\n<td width=\"61\">19<\/td>\n<td width=\"66\">18<\/td>\n<td width=\"58\">16<\/td>\n<td width=\"70\">11<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">55.650,01<\/td>\n<td width=\"99\">59.140,00<\/td>\n<td width=\"59\">23<\/td>\n<td width=\"66\">22<\/td>\n<td width=\"66\">22<\/td>\n<td width=\"61\">21<\/td>\n<td width=\"66\">19<\/td>\n<td width=\"58\">18<\/td>\n<td width=\"70\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">59.140,01<\/td>\n<td width=\"99\">63.080,00<\/td>\n<td width=\"59\">24<\/td>\n<td width=\"66\">23<\/td>\n<td width=\"66\">23<\/td>\n<td width=\"61\">22<\/td>\n<td width=\"66\">21<\/td>\n<td width=\"58\">19<\/td>\n<td width=\"70\">14<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">63.080,01<\/td>\n<td width=\"99\">67.570,00<\/td>\n<td width=\"59\">25<\/td>\n<td width=\"66\">25<\/td>\n<td width=\"66\">24<\/td>\n<td width=\"61\">23<\/td>\n<td width=\"66\">22<\/td>\n<td width=\"58\">20<\/td>\n<td width=\"70\">16<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">67.570,01<\/td>\n<td width=\"99\">72.700,00<\/td>\n<td width=\"59\">26<\/td>\n<td width=\"66\">26<\/td>\n<td width=\"66\">25<\/td>\n<td width=\"61\">24<\/td>\n<td width=\"66\">23<\/td>\n<td width=\"58\">22<\/td>\n<td width=\"70\">17<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">72.700,01<\/td>\n<td width=\"99\">78.160,00<\/td>\n<td width=\"59\">27<\/td>\n<td width=\"66\">27<\/td>\n<td width=\"66\">26<\/td>\n<td width=\"61\">25<\/td>\n<td width=\"66\">24<\/td>\n<td width=\"58\">23<\/td>\n<td width=\"70\">19<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">78.160,01<\/td>\n<td width=\"99\">83.030,00<\/td>\n<td width=\"59\">28<\/td>\n<td width=\"66\">28<\/td>\n<td width=\"66\">27<\/td>\n<td width=\"61\">26<\/td>\n<td width=\"66\">25<\/td>\n<td width=\"58\">24<\/td>\n<td width=\"70\">20<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">83.030,01<\/td>\n<td width=\"99\">88.560,00<\/td>\n<td width=\"59\">29<\/td>\n<td width=\"66\">29<\/td>\n<td width=\"66\">28<\/td>\n<td width=\"61\">27<\/td>\n<td width=\"66\">27<\/td>\n<td width=\"58\">25<\/td>\n<td width=\"70\">22<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">88.560,01<\/td>\n<td width=\"99\">94.660,00<\/td>\n<td width=\"59\">30<\/td>\n<td width=\"66\">30<\/td>\n<td width=\"66\">29<\/td>\n<td width=\"61\">29<\/td>\n<td width=\"66\">28<\/td>\n<td width=\"58\">27<\/td>\n<td width=\"70\">23<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">94.660,01<\/td>\n<td width=\"99\">101.910,00<\/td>\n<td width=\"59\">31<\/td>\n<td width=\"66\">31<\/td>\n<td width=\"66\">30<\/td>\n<td width=\"61\">30<\/td>\n<td width=\"66\">29<\/td>\n<td width=\"58\">28<\/td>\n<td width=\"70\">25<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">101.910,01<\/td>\n<td width=\"99\">109.880,00<\/td>\n<td width=\"59\">32<\/td>\n<td width=\"66\">32<\/td>\n<td width=\"66\">31<\/td>\n<td width=\"61\">31<\/td>\n<td width=\"66\">30<\/td>\n<td width=\"58\">29<\/td>\n<td width=\"70\">26<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">109.880,01<\/td>\n<td width=\"99\">119.000,00<\/td>\n<td width=\"59\">33<\/td>\n<td width=\"66\">33<\/td>\n<td width=\"66\">32<\/td>\n<td width=\"61\">32<\/td>\n<td width=\"66\">31<\/td>\n<td width=\"58\">30<\/td>\n<td width=\"70\">28<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">119.000,01<\/td>\n<td width=\"99\">129.790,00<\/td>\n<td width=\"59\">34<\/td>\n<td width=\"66\">34<\/td>\n<td width=\"66\">33<\/td>\n<td width=\"61\">33<\/td>\n<td width=\"66\">32<\/td>\n<td width=\"58\">32<\/td>\n<td width=\"70\">29<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">129.790,01<\/td>\n<td width=\"99\">142.100,00<\/td>\n<td width=\"59\">35<\/td>\n<td width=\"66\">35<\/td>\n<td width=\"66\">34<\/td>\n<td width=\"61\">34<\/td>\n<td width=\"66\">33<\/td>\n<td width=\"58\">33<\/td>\n<td width=\"70\">31<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">142.100,01<\/td>\n<td width=\"99\">155.630,00<\/td>\n<td width=\"59\">36<\/td>\n<td width=\"66\">36<\/td>\n<td width=\"66\">36<\/td>\n<td width=\"61\">35<\/td>\n<td width=\"66\">35<\/td>\n<td width=\"58\">34<\/td>\n<td width=\"70\">32<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">155.630,01<\/td>\n<td width=\"99\">172.010,00<\/td>\n<td width=\"59\">37<\/td>\n<td width=\"66\">37<\/td>\n<td width=\"66\">37<\/td>\n<td width=\"61\">36<\/td>\n<td width=\"66\">36<\/td>\n<td width=\"58\">35<\/td>\n<td width=\"70\">33<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">172.010,01<\/td>\n<td width=\"99\">192.250,00<\/td>\n<td width=\"59\">38<\/td>\n<td width=\"66\">38<\/td>\n<td width=\"66\">38<\/td>\n<td width=\"61\">37<\/td>\n<td width=\"66\">37<\/td>\n<td width=\"58\">36<\/td>\n<td width=\"70\">35<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">192.250,01<\/td>\n<td width=\"99\">213.160,00<\/td>\n<td width=\"59\">39<\/td>\n<td width=\"66\">39<\/td>\n<td width=\"66\">39<\/td>\n<td width=\"61\">38<\/td>\n<td width=\"66\">38<\/td>\n<td width=\"58\">37<\/td>\n<td width=\"70\">36<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">213.160,01<\/td>\n<td width=\"99\">En adelante<\/td>\n<td width=\"59\">40<\/td>\n<td width=\"66\">40<\/td>\n<td width=\"66\">40<\/td>\n<td width=\"61\">39<\/td>\n<td width=\"66\">39<\/td>\n<td width=\"58\">39<\/td>\n<td width=\"70\">37<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>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<table>\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"188\">\n<p style=\"text-align: center;\"><strong>Importe Rendimiento <\/strong><strong>Anual (\u20ac)<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" colspan=\"2\" width=\"308\"><strong>Grado de discapacidad<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"95\"><strong>Desde<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"93\"><strong>Hasta<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"149\"><strong>Apartado 4. a)<\/strong><\/td>\n<td width=\"159\">\n<p style=\"text-align: center;\"><strong>Apartado 4. b) y Apartado 4.c)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">0,01<\/td>\n<td width=\"93\">23.540,00<\/td>\n<td width=\"149\">9<\/td>\n<td width=\"159\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">23.540,01<\/td>\n<td width=\"93\">30.140,00<\/td>\n<td width=\"149\">7<\/td>\n<td width=\"159\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">30.140,00<\/td>\n<td width=\"93\">43.840,00<\/td>\n<td width=\"149\">6<\/td>\n<td width=\"159\">10<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">43.840,01<\/td>\n<td width=\"93\">51.420,00<\/td>\n<td width=\"149\">5<\/td>\n<td width=\"159\">10<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">51.420,01<\/td>\n<td width=\"93\">72.700,00<\/td>\n<td width=\"149\">4<\/td>\n<td width=\"159\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">72.700,01<\/td>\n<td width=\"93\">109.880,00<\/td>\n<td width=\"149\">3<\/td>\n<td width=\"159\">6<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">109.880,01<\/td>\n<td width=\"93\">172.010,00<\/td>\n<td width=\"149\">2<\/td>\n<td width=\"159\">5<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">172.010,01<\/td>\n<td width=\"93\">En adelante<\/td>\n<td width=\"149\">1<\/td>\n<td width=\"159\">3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><strong>\u00a0<\/strong>Los coeficientes de actualizaci\u00f3n en IRPF son:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>Ejercicios<\/strong><\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\"><strong>Coeficientes<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>1994 y anteriores<\/td>\n<td>1,700<\/td>\n<\/tr>\n<tr>\n<td>1995<\/td>\n<td>1,805<\/td>\n<\/tr>\n<tr>\n<td>1996<\/td>\n<td>1,739<\/td>\n<\/tr>\n<tr>\n<td>1997<\/td>\n<td>1,700<\/td>\n<\/tr>\n<tr>\n<td>1998<\/td>\n<td>1,662<\/td>\n<\/tr>\n<tr>\n<td>1999<\/td>\n<td>1,617<\/td>\n<\/tr>\n<tr>\n<td>2000<\/td>\n<td>1,562<\/td>\n<\/tr>\n<tr>\n<td>2001<\/td>\n<td>1,504<\/td>\n<\/tr>\n<tr>\n<td>2002<\/td>\n<td>1,451<\/td>\n<\/tr>\n<tr>\n<td>2003<\/td>\n<td>1,411<\/td>\n<\/tr>\n<tr>\n<td>2004<\/td>\n<td>1,370<\/td>\n<\/tr>\n<tr>\n<td>2005<\/td>\n<td>1,326<\/td>\n<\/tr>\n<tr>\n<td>2006<\/td>\n<td>1,282<\/td>\n<\/tr>\n<tr>\n<td>2007<\/td>\n<td>1,247<\/td>\n<\/tr>\n<tr>\n<td>2008<\/td>\n<td>1,198<\/td>\n<\/tr>\n<tr>\n<td>2009<\/td>\n<td>1,194<\/td>\n<\/tr>\n<tr>\n<td>2010<\/td>\n<td>1,174<\/td>\n<\/tr>\n<tr>\n<td>2011<\/td>\n<td>1,139<\/td>\n<\/tr>\n<tr>\n<td>2012<\/td>\n<td>1,113<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td>1,096<\/td>\n<\/tr>\n<tr>\n<td>2014<\/td>\n<td>1,094<\/td>\n<\/tr>\n<tr>\n<td>2015<\/td>\n<td>1,094<\/td>\n<\/tr>\n<tr>\n<td>2016<\/td>\n<td>1,094<\/td>\n<\/tr>\n<tr>\n<td>2017<\/td>\n<td>1,073<\/td>\n<\/tr>\n<tr>\n<td>2018<\/td>\n<td>1,056<\/td>\n<\/tr>\n<tr>\n<td>2019<\/td>\n<td>1,046<\/td>\n<\/tr>\n<tr>\n<td>2020<\/td>\n<td>1,046<\/td>\n<\/tr>\n<tr>\n<td>2021<\/td>\n<td>1,020<\/td>\n<\/tr>\n<tr>\n<td>2022<\/td>\n<td>1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Los coeficientes de correcci\u00f3n monetaria en IS son:<\/li>\n<\/ul>\n<table width=\"235\">\n<tbody>\n<tr>\n<td width=\"131\">\n<p style=\"text-align: center;\"><strong>Ejercicios<\/strong><\/p>\n<\/td>\n<td width=\"104\">\n<p style=\"text-align: center;\"><strong>Coeficientes<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1983 y anteriores<\/td>\n<td width=\"104\">2,627<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1984<\/td>\n<td width=\"104\">2,386<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1985<\/td>\n<td width=\"104\">2,203<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1986<\/td>\n<td width=\"104\">2,074<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1987<\/td>\n<td width=\"104\">1,975<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1988<\/td>\n<td width=\"104\">1,887<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1989<\/td>\n<td width=\"104\">1,797<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1990<\/td>\n<td width=\"104\">1,727<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1991<\/td>\n<td width=\"104\">1,669<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1992<\/td>\n<td width=\"104\">1,619<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1993<\/td>\n<td width=\"104\">1,605<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1994<\/td>\n<td width=\"104\">1,573<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1995<\/td>\n<td width=\"104\">1,501<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1996<\/td>\n<td width=\"104\">1,448<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1997<\/td>\n<td width=\"104\">1,424<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1998<\/td>\n<td width=\"104\">1,482<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1999<\/td>\n<td width=\"104\">1,429<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2000<\/td>\n<td width=\"104\">1,333<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2001<\/td>\n<td width=\"104\">1,314<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2002<\/td>\n<td width=\"104\">1,292<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2003<\/td>\n<td width=\"104\">1,273<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2004<\/td>\n<td width=\"104\">1,257<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2005<\/td>\n<td width=\"104\">1,234<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2006<\/td>\n<td width=\"104\">1,211<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2007<\/td>\n<td width=\"104\">1,169<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2008<\/td>\n<td width=\"104\">1,141<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2009<\/td>\n<td width=\"104\">1,129<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2010<\/td>\n<td width=\"104\">1,126<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2011<\/td>\n<td width=\"104\">1,112<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2012<\/td>\n<td width=\"104\">1,103<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2013<\/td>\n<td width=\"104\">1,096<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2014<\/td>\n<td width=\"104\">1,096<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2015<\/td>\n<td width=\"104\">1,090<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2016<\/td>\n<td width=\"104\">1,083<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2017<\/td>\n<td width=\"104\">1,064<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2018<\/td>\n<td width=\"104\">1,049<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2019<\/td>\n<td width=\"104\">1,036<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2020<\/td>\n<td width=\"104\">1,027<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2021<\/td>\n<td width=\"104\">1,020<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2022<\/td>\n<td width=\"104\">1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/30\/c2108391.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA REGLAMENTO OBLIGACIONES TRIBUTARIAS FORMALES<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 31.12.2021<br \/>\n<strong>Entrada en vigor: <\/strong>01.01.2022<br \/>\n<strong>Efectos:<\/strong> 01.01.2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2021\/12\/31\/c2108392.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODIFICA MODELO 390, 392 Y 393 B.O.G.: 17.12.2021 Entrada en vigor: 18.12.2021 Efectos: declaraciones res\u00famenes anuales a presentar a partir de 1 de enero de 2022 Bolet\u00edn oficial MODIFICA MODELO 190 B.O.G.: 17.12.2021 Entrada en vigor: 18.12.2021 Efectos: declaraciones correspondientes a 2021 que se presentar\u00e1n en 2022 Bolet\u00edn oficial MODELO 296 B.O.G.: 22.12.2021 Entrada en [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3195],"boletin":[4304],"class_list":["post-14476","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-gipuzkoa","boletin-diciembre-2021-bis"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/14476","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=14476"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=14476"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=14476"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=14476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}