{"id":22278,"date":"2023-02-03T09:18:14","date_gmt":"2023-02-03T08:18:14","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&#038;p=22278"},"modified":"2023-02-03T09:18:14","modified_gmt":"2023-02-03T08:18:14","slug":"materia-fiscal-araba-enero-2023","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-araba-enero-2023\/","title":{"rendered":"MATERIA FISCAL ARABA ENERO 2023"},"content":{"rendered":"<h2><strong>CALENDARIO INGRESOS FISCALES DOMICILIADOS<\/strong><\/h2>\n<p><strong>B.O.T.H.A.: <\/strong>04.01.2023<br \/>\n<strong>Entrada en vigor<\/strong>: 04.01.2023<br \/>\n<strong>Efectos<\/strong>: 01.01.2023<\/p>\n<p><strong> <a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/002\/2023_002_03728_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELO 190<\/strong><\/h2>\n<p><strong>B.O.T.H.A.: <\/strong>09.01.2023, 16.01.2023 y 18.01.2023<br \/>\n<strong>Entrada en vigor<\/strong>: 10.01.2023<br \/>\n<strong>Efectos<\/strong>: 01.01.2023<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/003\/2023_003_00022_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/006\/2023_006_00080_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/007\/2023_007_00100_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>MODIFICA MODELOS 187 Y 345<\/strong><\/h2>\n<p><strong>B.O.T.H.A.: <\/strong>13.01.2023<br \/>\n<strong>Entrada en vigor<\/strong>: 14.01.2023<br \/>\n<strong>Efectos<\/strong>: declaraciones que se presenten a partir de 1 de enero de 2023 con la informaci\u00f3n correspondiente al ejercicio 2022<\/p>\n<p><strong><a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/005\/2023_005_00063_C.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.T.H.A.: <\/strong>16.01.2023<br \/>\n<strong>Entrada en vigor<\/strong>: 17.01.2023<br \/>\n<strong>Efectos<\/strong>: declaraciones que se presenten a partir de 1 de enero de 2023 con la informaci\u00f3n correspondiente al ejercicio 2022<\/p>\n<p><strong> <a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/006\/2023_006_00081_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>COEFICIENTES ACTUALIZACI\u00d3N IRPF E IS<\/strong><\/h2>\n<p><strong>B.O.T.H.A.: <\/strong>25.01.2023<br \/>\n<strong>Entrada en vigor<\/strong>: 26.01.2023<br \/>\n<strong>Efectos<\/strong>: transmisiones efectuadas en el ejercicio 2023<\/p>\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><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<p><strong>\u00a0<\/strong><strong><a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/010\/2023_010_00137_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<hr \/>\n<h2><strong>EXTENSI\u00d3N PLAZO AUTOLIQUIDACIONES Y DECLARACIONES<\/strong><\/h2>\n<p><strong>B.O.T.H.A.: <\/strong>27.01.2023<br \/>\n<strong>Entrada en vigor<\/strong>: 28.01.2023<br \/>\n<strong>Efectos<\/strong>: declaraciones y autoliquidaciones que deban presentarse en el mes enero de 2023<\/p>\n<p><strong>\u00a0<\/strong><strong><a class=\"boton naranja\" href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2023\/011\/2023_011_00212_C.pdf\">Bolet\u00edn oficial<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CALENDARIO INGRESOS FISCALES DOMICILIADOS B.O.T.H.A.: 04.01.2023 Entrada en vigor: 04.01.2023 Efectos: 01.01.2023 Bolet\u00edn oficial MODIFICA MODELO 190 B.O.T.H.A.: 09.01.2023, 16.01.2023 y 18.01.2023 Entrada en vigor: 10.01.2023 Efectos: 01.01.2023 Bolet\u00edn oficial Bolet\u00edn oficial Bolet\u00edn oficial MODIFICA MODELOS 187 Y 345 B.O.T.H.A.: 13.01.2023 Entrada en vigor: 14.01.2023 Efectos: declaraciones que se presenten a partir de 1 de [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3192],"boletin":[4388],"class_list":["post-22278","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-araba","boletin-enero-2023"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/22278","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=22278"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=22278"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=22278"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=22278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}