{"id":21391,"date":"2023-01-09T14:13:12","date_gmt":"2023-01-09T13:13:12","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&#038;p=21391"},"modified":"2023-01-09T15:04:37","modified_gmt":"2023-01-09T14:04:37","slug":"materia-fiscal-gipuzkoa-diciembre-2022","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-gipuzkoa-diciembre-2022\/","title":{"rendered":"MATERIA FISCAL GIPUZKOA DICIEMBRE 2022"},"content":{"rendered":"<h2><strong>MODIFICA MODELO 130<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 05.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 06.12.2022<br \/>\n<strong>Efectos<\/strong>: 06.12.2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/05\/c2207470.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELO 187<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 05.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 06.12.2022<br \/>\n<strong>Efectos<\/strong>: declaraciones informativas correspondientes al ejercicio 2022, que se presentar\u00e1n a partir de 2023<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/05\/c2207440.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICACIONES TRIBUTARIAS PR\u00c1CTICAS ELUSI\u00d3N FISCAL<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 14.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 14.12.2022<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\/2022\/12\/14\/c2207812.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODELO 587<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 16.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 17.12.2022<br \/>\n<strong>Efectos<\/strong>: 17.12.2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/16\/c2207665.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELOS 181, 196, 198, 280 Y 289<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 19.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 19.12.2022<br \/>\n<strong>Efectos<\/strong>: presentaci\u00f3n de las declaraciones informativas anuales, modelos 181, 196, 198, 280 y 289, correspondientes al a\u00f1o 2022 que se presentar\u00e1n en el a\u00f1o 2023<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/19\/c2207846.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>EXTENSI\u00d3N PLAZO DE PRESENTACI\u00d3N<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 23.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 24.12.2022<br \/>\n<strong>Efectos<\/strong>: 24.12.2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/23\/c2208406.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MEDIDAS PREVENCI\u00d3N Y LUCHA CONTRA EL FRAUDE FISCAL<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 26.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 27.12.2022<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\/2022\/12\/26\/c2208498.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>INCENTIVOS FISCALES MECENAZGO INVESTIGACI\u00d3N B\u00c1SICA<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 26.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 27.12.2022<br \/>\n<strong>Efectos<\/strong>: 01.01.2023<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/26\/c2208506.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>NORMA FORAL PPGG 2023<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 27.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 27.12.2022<br \/>\n<strong>Efectos<\/strong>: 01.01.2023<\/p>\n<p>Se destacan las siguientes medidas en materia tributaria:<\/p>\n<p><strong>En materia de IRPF:<\/strong><\/p>\n<ul>\n<li>Se actualiza la reducci\u00f3n por tributaci\u00f3n conjunta, la minoraci\u00f3n de cuota y las deducciones personales y familiares.<\/li>\n<li>Se actualiza la escala de gravamen aplicable sobre la base liquidable general.<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"141\"><strong>Base liquidable del ahorro<\/strong><\/p>\n<p><strong>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/strong><\/p>\n<p><strong>Hasta Euros<\/strong><\/td>\n<td width=\"141\"><strong>Cuota \u00edntegra<\/strong><\/p>\n<p><strong>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/strong><\/p>\n<p><strong>Euros<\/strong><\/td>\n<td width=\"141\"><strong>Resto base liquidable del ahorro<\/strong><\/p>\n<p><strong>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/strong><\/p>\n<p><strong>Hasta Euros<\/strong><\/td>\n<td width=\"141\"><strong>Tipo aplicable<\/strong><\/p>\n<p><strong>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/strong><\/p>\n<p><strong>Porcentaje<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"141\">0,00<\/td>\n<td width=\"141\">0,00<\/td>\n<td width=\"141\">6.000,00<\/td>\n<td width=\"141\">19<\/td>\n<\/tr>\n<tr>\n<td width=\"141\">6.000,00<\/td>\n<td width=\"141\">1.140,00<\/td>\n<td width=\"141\">44.000,00<\/td>\n<td width=\"141\">21<\/td>\n<\/tr>\n<tr>\n<td width=\"141\">50.000,00<\/td>\n<td width=\"141\">10.380,00<\/td>\n<td width=\"141\">150.000,00<\/td>\n<td width=\"141\">23<\/td>\n<\/tr>\n<tr>\n<td width=\"141\">200.000,00<\/td>\n<td width=\"141\">44.880,00<\/td>\n<td width=\"141\">100.000,00<\/td>\n<td width=\"141\">27<\/td>\n<\/tr>\n<tr>\n<td width=\"141\">300.000,00<\/td>\n<td width=\"141\">71.880,00<\/td>\n<td width=\"141\">En adelante<\/td>\n<td width=\"141\">28<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Se incorporan con car\u00e1cter permanente a la norma los l\u00edmites a la obligaci\u00f3n de declarar aplicados los \u00faltimos a\u00f1os.<\/li>\n<li>Se aprueba una minoraci\u00f3n de cuota adicional para paliar los efectos derivados del alza de precios similar a la aprobada para 2022, de hasta 200 Euros por autoliquidaci\u00f3n para bases imponibles generales inferiores a 35.000 Euros.<\/li>\n<\/ul>\n<p>En materia de <strong>NFGT<\/strong>, se ampl\u00edan los supuestos de cesi\u00f3n de datos con trascendencia tributaria, a aquellos que tengan por objeto la colaboraci\u00f3n con las entidades gestoras de la Seguridad Social para la determinaci\u00f3n del nivel de aportaci\u00f3n de cada usuario en las prestaciones del Sistema Nacional de Salud o para la pr\u00e1ctica de la regularizaci\u00f3n de cotizaciones de las personas trabajadoras por cuenta propia o aut\u00f3nomas.<\/p>\n<p>Se fija para 2023 del<strong> tipo de inter\u00e9s\u00a0e demora<\/strong> en el 4,0625%.<\/p>\n<p>Se mantienen para 2023 los <strong>valores catastrales<\/strong> vigentes en 2022.<\/p>\n<p>En relaci\u00f3n con el <strong>IIVTNU<\/strong> se actualizan los importes m\u00e1ximos de los coeficientes a aplicar sobre el valor del terreno en el momento de devengo, seg\u00fan el periodo de generaci\u00f3n del incremento de valor.<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/27\/c2208728.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA REGLAMENTO IRPF Y OTRAS MODIFICACIONES<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 28.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 28.12.2022<br \/>\n<strong>Efectos<\/strong>: en funci\u00f3n de lo previsto en su articulado<\/p>\n<p>Se destaca:<\/p>\n<ul>\n<li>Los porcentajes de retenci\u00f3n aplicables a los rendimientos del trabajo a partir de 1 de enero de 2023 son los siguientes:<\/li>\n<\/ul>\n<table width=\"644\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"197\"><strong>Importe Rendimiento Anual<\/strong><\/td>\n<td colspan=\"7\" width=\"447\"><strong>N\u00famero de descendientes<\/strong><\/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\">0,00<\/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\">15.220,00<\/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\">15.220,01<\/td>\n<td width=\"99\">15.980,00<\/td>\n<td width=\"59\">6<\/td>\n<td width=\"66\">4<\/td>\n<td width=\"66\">1<\/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\">15.980,01<\/td>\n<td width=\"99\">17.090,00<\/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\">17.090,01<\/td>\n<td width=\"99\">18.380,00<\/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\">18.380,01<\/td>\n<td width=\"99\">19.730,00<\/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\">19.730,01<\/td>\n<td width=\"99\">21.260,00<\/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\">21.260,01<\/td>\n<td width=\"99\">23.020,00<\/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\">23.020,01<\/td>\n<td width=\"99\">24.340,00<\/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\">24.340,01<\/td>\n<td width=\"99\">26.450,00<\/td>\n<td width=\"59\">13<\/td>\n<td width=\"66\">12<\/td>\n<td width=\"66\">10<\/td>\n<td width=\"61\">7<\/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\">26.450,01<\/td>\n<td width=\"99\">28.730,00<\/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\">28.730,01<\/td>\n<td width=\"99\">31.440,00<\/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\">31.440,01<\/td>\n<td width=\"99\">34.700,00<\/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\">34.700,01<\/td>\n<td width=\"99\">39.200,00<\/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\">39.200,01<\/td>\n<td width=\"99\">42.730,00<\/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\">2<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">42.730,01<\/td>\n<td width=\"99\">46.060,00<\/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\">46.060,01<\/td>\n<td width=\"99\">49.950,00<\/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\">49.950,01<\/td>\n<td width=\"99\">54.440,00<\/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\">54.440,01<\/td>\n<td width=\"99\">58.910,00<\/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\">58.910,01<\/td>\n<td width=\"99\">62.530,00<\/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\">62.530,01<\/td>\n<td width=\"99\">66.690,00<\/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\">66.690,01<\/td>\n<td width=\"99\">71.430,00<\/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\">71.430,01<\/td>\n<td width=\"99\">76.990,00<\/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\">76.990,01<\/td>\n<td width=\"99\">82.800,00<\/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\">82.800,01<\/td>\n<td width=\"99\">87.810,00<\/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\">87.810,01<\/td>\n<td width=\"99\">93.650,00<\/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\">93.650,01<\/td>\n<td width=\"99\">100.330,00<\/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\">100.330,01<\/td>\n<td width=\"99\">108.030,00<\/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\">108.030,01<\/td>\n<td width=\"99\">116.500,00<\/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\">116.500,01<\/td>\n<td width=\"99\">125.820,00<\/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\">125.820,01<\/td>\n<td width=\"99\">137.200,00<\/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\">137.200,01<\/td>\n<td width=\"99\">150.220,00<\/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\">150.220,01<\/td>\n<td width=\"99\">164.530,00<\/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\">164.530,01<\/td>\n<td width=\"99\">181.840,00<\/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\">181.840,01<\/td>\n<td width=\"99\">203.240,00<\/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\">203.240,01<\/td>\n<td width=\"99\">225.470,00<\/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\">225.470,01<\/td>\n<td width=\"99\">En adelante<\/p>\n<p>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 <strong>trabajador activo discapacitado<\/strong>, se encuentre en alguna de las siguientes situaciones:<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"188\"><strong>Importe Rendimiento <\/strong><strong>Anual (\u20ac)<\/strong><\/td>\n<td colspan=\"2\" width=\"308\"><strong>Grado de discapacidad<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"95\"><strong>Desde<\/strong><\/td>\n<td width=\"93\"><strong>Hasta<\/strong><\/td>\n<td width=\"149\"><strong>Apartado 4. a)<\/strong><\/td>\n<td width=\"159\"><strong>Apartado 4. b) y Apartado 4.c)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"95\">0,01<\/td>\n<td width=\"93\">24.340,00<\/td>\n<td width=\"149\">9<\/td>\n<td width=\"159\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">24.340,01<\/td>\n<td width=\"93\">31.440,00<\/td>\n<td width=\"149\">7<\/td>\n<td width=\"159\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">31.440,01<\/td>\n<td width=\"93\">46.060,00<\/td>\n<td width=\"149\">6<\/td>\n<td width=\"159\">10<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">46.060,01<\/td>\n<td width=\"93\">54.440,00<\/td>\n<td width=\"149\">5<\/td>\n<td width=\"159\">10<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">54.440,01<\/td>\n<td width=\"93\">76.990,00<\/td>\n<td width=\"149\">4<\/td>\n<td width=\"159\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">76.990,01<\/td>\n<td width=\"93\">116.500,00<\/td>\n<td width=\"149\">3<\/td>\n<td width=\"159\">6<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">116.500,01<\/td>\n<td width=\"93\">181.840,00<\/td>\n<td width=\"149\">2<\/td>\n<td width=\"159\">5<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">181.840,01<\/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<p><strong><span style=\"color: #ff0000;\">Nota<\/span>: esta tabla que fue publicada mediante la circular correspondiente a finales de diciembre de 2022 conten\u00eda una peque\u00f1a errata que es corregida mediante la presente publicaci\u00f3n.<\/strong><\/p>\n<ul>\n<li>Los coeficientes de actualizaci\u00f3n en IRPF son:<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><strong>Ejercicios<\/strong><\/td>\n<td><strong>Coeficientes<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1994 y anteriores<\/td>\n<td>1,908<\/td>\n<\/tr>\n<tr>\n<td>1995<\/td>\n<td>2,026<\/td>\n<\/tr>\n<tr>\n<td>1996<\/td>\n<td>1,952<\/td>\n<\/tr>\n<tr>\n<td>1997<\/td>\n<td>1,908<\/td>\n<\/tr>\n<tr>\n<td>1998<\/td>\n<td>1,866<\/td>\n<\/tr>\n<tr>\n<td>1999<\/td>\n<td>1,815<\/td>\n<\/tr>\n<tr>\n<td>2000<\/td>\n<td>1,753<\/td>\n<\/tr>\n<tr>\n<td>2001<\/td>\n<td>1,688<\/td>\n<\/tr>\n<tr>\n<td>2002<\/td>\n<td>1,628<\/td>\n<\/tr>\n<tr>\n<td>2003<\/td>\n<td>1,584<\/td>\n<\/tr>\n<tr>\n<td>2004<\/td>\n<td>1,537<\/td>\n<\/tr>\n<tr>\n<td>2005<\/td>\n<td>1,488<\/td>\n<\/tr>\n<tr>\n<td>2006<\/td>\n<td>1,439<\/td>\n<\/tr>\n<tr>\n<td>2007<\/td>\n<td>1,399<\/td>\n<\/tr>\n<tr>\n<td>2008<\/td>\n<td>1,344<\/td>\n<\/tr>\n<tr>\n<td>2009<\/td>\n<td>1,340<\/td>\n<\/tr>\n<tr>\n<td>2010<\/td>\n<td>1,318<\/td>\n<\/tr>\n<tr>\n<td>2011<\/td>\n<td>1,279<\/td>\n<\/tr>\n<tr>\n<td>2012<\/td>\n<td>1,250<\/td>\n<\/tr>\n<tr>\n<td>2013<\/td>\n<td>1,230<\/td>\n<\/tr>\n<tr>\n<td>2014<\/td>\n<td>1,228<\/td>\n<\/tr>\n<tr>\n<td>2015<\/td>\n<td>1,228<\/td>\n<\/tr>\n<tr>\n<td>2016<\/td>\n<td>1,228<\/td>\n<\/tr>\n<tr>\n<td>2017<\/td>\n<td>1,204<\/td>\n<\/tr>\n<tr>\n<td>2018<\/td>\n<td>1,185<\/td>\n<\/tr>\n<tr>\n<td>2019<\/td>\n<td>1,174<\/td>\n<\/tr>\n<tr>\n<td>2020<\/td>\n<td>1,174<\/td>\n<\/tr>\n<tr>\n<td>2021<\/td>\n<td>1,139<\/td>\n<\/tr>\n<tr>\n<td>2022<\/td>\n<td>1,048<\/td>\n<\/tr>\n<tr>\n<td>2023<\/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\">Ejercicios<\/td>\n<td width=\"104\">Coeficientes<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1983 y anteriores<\/td>\n<td width=\"104\">2,804<\/p>\n<p>27548<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1984<\/td>\n<td width=\"104\">2,548<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1985<\/td>\n<td width=\"104\">2,351<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1986<\/td>\n<td width=\"104\">2,214<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1987<\/td>\n<td width=\"104\">2,109<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1988<\/td>\n<td width=\"104\">2,014<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1989<\/td>\n<td width=\"104\">1,918<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1990<\/td>\n<td width=\"104\">1,843<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1991<\/td>\n<td width=\"104\">1,782<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1992<\/td>\n<td width=\"104\">1,728<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1993<\/td>\n<td width=\"104\">1,713<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1994<\/td>\n<td width=\"104\">1,679<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1995<\/td>\n<td width=\"104\">1,603<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1996<\/td>\n<td width=\"104\">1,546<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1997<\/td>\n<td width=\"104\">1,520<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1998<\/td>\n<td width=\"104\">1,582<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">1999<\/td>\n<td width=\"104\">1,525<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2000<\/td>\n<td width=\"104\">1,423<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2001<\/td>\n<td width=\"104\">1,403<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2002<\/td>\n<td width=\"104\">1,379<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2003<\/td>\n<td width=\"104\">1,359<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2004<\/td>\n<td width=\"104\">1,342<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2005<\/td>\n<td width=\"104\">1,318<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2006<\/td>\n<td width=\"104\">1,293<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2007<\/td>\n<td width=\"104\">1,248<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2008<\/td>\n<td width=\"104\">1,218<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2009<\/td>\n<td width=\"104\">1,205<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2010<\/td>\n<td width=\"104\">1,202<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2011<\/td>\n<td width=\"104\">1,187<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2012<\/td>\n<td width=\"104\">1,178<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2013<\/td>\n<td width=\"104\">1,170<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2014<\/td>\n<td width=\"104\">1,170<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2015<\/td>\n<td width=\"104\">1,164<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2016<\/td>\n<td width=\"104\">1,156<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2017<\/td>\n<td width=\"104\">1,135<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2018<\/td>\n<td width=\"104\">1,120<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2019<\/td>\n<td width=\"104\">1,106<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2020<\/td>\n<td width=\"104\">1,097<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2021<\/td>\n<td width=\"104\">1,085<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2022<\/td>\n<td width=\"104\">1,034<\/td>\n<\/tr>\n<tr>\n<td width=\"131\">2023<\/td>\n<td width=\"104\">1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>En relaci\u00f3n con el IAE, cuando la fecha que se declare como de cese en el ejercicio de la actividad sea de un ejercicio anterior al de la presentaci\u00f3n de la declaraci\u00f3n de baja durante el 2023, y esta se presente fuera del plazo de un mes desde la fecha del cese en la actividad, dicha fecha no tendr\u00e1 que ser probada por el declarante.<\/li>\n<\/ul>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/28\/c2208797.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELOS 210, 211 Y 213<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 28.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 29.12.202<br \/>\n<strong>Efectos<\/strong>: 29.12.2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/28\/c2208688.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELO 190<\/strong><\/h2>\n<p><strong>B.O.G.<\/strong>: 28.12.2022<br \/>\n<strong>Entrada en vigor<\/strong>: 28.12.2022<br \/>\n<strong>Efectos<\/strong>: declaraciones informativas correspondientes al ejercicio 2022, que se presentar\u00e1n a partir de 2023<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/12\/28\/c2208690.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODIFICA MODELO 130 B.O.G.: 05.12.2022 Entrada en vigor: 06.12.2022 Efectos: 06.12.2022 Bolet\u00edn oficial MODIFICA MODELO 187 B.O.G.: 05.12.2022 Entrada en vigor: 06.12.2022 Efectos: declaraciones informativas correspondientes al ejercicio 2022, que se presentar\u00e1n a partir de 2023 Bolet\u00edn oficial MODIFICACIONES TRIBUTARIAS PR\u00c1CTICAS ELUSI\u00d3N FISCAL B.O.G.: 14.12.2022 Entrada en vigor: 14.12.2022 Efectos: 01.01.2022 Bolet\u00edn oficial MODELO 587 [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3195],"boletin":[4383],"class_list":["post-21391","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-gipuzkoa","boletin-diciembre-2022"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/21391","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=21391"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=21391"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=21391"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=21391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}