{"id":36487,"date":"2025-07-03T14:00:34","date_gmt":"2025-07-03T12:00:34","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&p=36487"},"modified":"2025-07-04T10:06:55","modified_gmt":"2025-07-04T08:06:55","slug":"materia-fiscal-araba-junio-2025","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-araba-junio-2025\/","title":{"rendered":"MATERIA FISCAL ARABA JUNIO 2025"},"content":{"rendered":"

APROBAR LOS MODELOS 200 Y 220 DE AUTOLIQUIDACI\u00d3N DEL IMPUESTO SOBRE SOCIEDADES Y DEL IMPUESTO SOBRE LA RENTA DE NO RESIDENTES CORRESPONDIENTE A ESTABLECIMIENTOS PERMANENTES Y ENTIDADES EN R\u00c9GIMEN DE ATRIBUCI\u00d3N DE RENTAS CONSTITUIDAS EN EL EXTRANJERO CON PRESENCIA EN EL TERRITORIO HIST\u00d3RICO DE \u00c1LAVA, PARA LOS PERIODOS IMPOSITIVOS INICIADOS ENTRE EL 1 DE ENERO Y EL 31 DE DICIEMBRE DE 2024, Y LAS CONDICIONES GENERALES PARA SU PRESENTACI\u00d3N TELEM\u00c1TICA<\/span><\/b><\/h3>\n

B.O.T.H.A.: <\/span><\/b>11.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>11.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>desde el 1 de julio de 2025<\/span>\u00a0<\/span><\/p>\n

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

\n

APROBAR LOS MODELOS 573 \u201cIMPUESTO SOBRE LOS L\u00cdQUIDOS PARA CIGARRILLOS ELECTR\u00d3NICOS Y OTROS PRODUCTOS RELACIONADOS CON EL TABACO. AUTOLIQUIDACI\u00d3N\u201d Y A24 \u00abIMPUESTO SOBRE LOS L\u00cdQUIDOS PARA CIGARRILLOS ELECTR\u00d3NICOS Y OTROS PRODUCTOS RELACIONADOS CON EL TABACO. SOLICITUD DE DEVOLUCI\u00d3N POR ENV\u00cdOS DENTRO DE LA UNI\u00d3N EUROPEA.\u00bb\u00a0<\/span><\/b>\u00a0<\/span><\/h3>\n

B.O.T.H.A.: <\/span><\/b>16.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>17.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>en las autoliquidaciones correspondientes al mes de abril de 2025<\/span>\u00a0<\/span><\/p>\n

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

\n

APROBAR LA MODIFICACI\u00d3N DE LAS NORMAS Y MODALIDADES PARA LA PRESENTACI\u00d3N DE LAS DECLARACIONES DEL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS F\u00cdSICAS, DEL IMPUESTO SOBRE EL PATRIMONIO Y DEL IMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS CORRESPONDIENTES AL EJERCICIO 2024<\/span><\/b>\u00a0<\/span><\/h3>\n

B.O.T.H.A.: <\/span><\/b>16.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>17.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>aplicables a las declaraciones correspondientes al ejercicio 2024<\/span>\u00a0<\/span><\/p>\n

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

\n

APROBAR LA MODIFICACI\u00d3N DE LOS PORCENTAJES DE RETENCI\u00d3N APLICABLES A LOS RENDIMIENTOS DE TRABAJO EN EL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS F\u00cdSICAS<\/span><\/b><\/h3>\n

B.O.T.H.A.: <\/span><\/b>18.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>19.06.2025<\/span>
\n<\/span>Efectos:<\/span><\/b> a las retribuciones percibidas a partir del 1 de julio de 2025<\/span>\u00a0<\/span><\/p>\n

Se modifican los porcentajes de retenci\u00f3n a cuenta del Impuesto sobre la Renta de las Personas F\u00edsicas aplicables a los rendimientos del trabajo con efectos 1 de julio de 2025:<\/span>\u00a0<\/span><\/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

Importe Rendimiento Anual<\/span><\/b>\u00a0<\/span><\/p>\n<\/td>\n

N\u00famero de descendientes<\/span><\/b>\u00a0<\/span><\/td>\n<\/tr>\n
Desde<\/span><\/b>\u00a0<\/span><\/td>\nHasta<\/span><\/b>\u00a0<\/span><\/td>\n0<\/span><\/b>\u00a0<\/span><\/td>\n1<\/span><\/b>\u00a0<\/span><\/td>\n2<\/span><\/b>\u00a0<\/span><\/td>\n3<\/span><\/b>\u00a0<\/span><\/td>\n4<\/span><\/b>\u00a0<\/span><\/td>\n5<\/span><\/b>\u00a0<\/span><\/td>\n\n

M\u00e1s<\/span><\/b>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

0,00<\/span>\u00a0<\/span><\/td>\n20.000,00<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n

0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

20.000,01<\/span>\u00a0<\/span><\/td>\n20.390,00<\/span>\u00a0<\/span><\/td>\n\n

7<\/span>\u00a0<\/span><\/p>\n<\/td>\n

5<\/span>\u00a0<\/span><\/td>\n3<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

20.390,01<\/span>\u00a0<\/span><\/td>\n21.170,00<\/span>\u00a0<\/span><\/td>\n\n

8<\/span>\u00a0<\/span><\/p>\n<\/td>\n

6<\/span>\u00a0<\/span><\/td>\n4<\/span>\u00a0<\/span><\/td>\n1<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

21.170,01<\/span>\u00a0<\/span><\/td>\n22.010,00<\/span>\u00a0<\/span><\/td>\n\n

9<\/span>\u00a0<\/span><\/p>\n<\/td>\n

7<\/span>\u00a0<\/span><\/td>\n6<\/span>\u00a0<\/span><\/td>\n2<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

22.010,01<\/span>\u00a0<\/span><\/td>\n23.080,00<\/span>\u00a0<\/span><\/td>\n\n

10<\/span>\u00a0<\/span><\/p>\n<\/td>\n

9<\/span>\u00a0<\/span><\/td>\n7<\/span>\u00a0<\/span><\/td>\n4<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

23.080,01<\/span>\u00a0<\/span><\/td>\n23.880,00<\/span>\u00a0<\/span><\/td>\n\n

11<\/span>\u00a0<\/span><\/p>\n<\/td>\n

10<\/span>\u00a0<\/span><\/td>\n8<\/span>\u00a0<\/span><\/td>\n5<\/span>\u00a0<\/span><\/td>\n1<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

23.880,01<\/span>\u00a0<\/span><\/td>\n25.040,00<\/span>\u00a0<\/span><\/td>\n\n

12<\/span>\u00a0<\/span><\/p>\n<\/td>\n

11<\/span>\u00a0<\/span><\/td>\n9<\/span>\u00a0<\/span><\/td>\n6<\/span>\u00a0<\/span><\/td>\n3<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

25.040,01<\/span>\u00a0<\/span><\/td>\n27.010,00<\/span>\u00a0<\/span><\/td>\n\n

13<\/span>\u00a0<\/span><\/p>\n<\/td>\n

12<\/span>\u00a0<\/span><\/td>\n10<\/span>\u00a0<\/span><\/td>\n7<\/span>\u00a0<\/span><\/td>\n4<\/span>\u00a0<\/span><\/td>\n0<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

27.010,01<\/span>\u00a0<\/span><\/td>\n29.350,00<\/span>\u00a0<\/span><\/td>\n\n

14<\/span>\u00a0<\/span><\/p>\n<\/td>\n

13<\/span>\u00a0<\/span><\/td>\n11<\/span>\u00a0<\/span><\/td>\n9<\/span>\u00a0<\/span><\/td>\n6<\/span>\u00a0<\/span><\/td>\n2<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

29.350,01<\/span>\u00a0<\/span><\/td>\n32.120,00<\/span>\u00a0<\/span><\/td>\n\n

15<\/span>\u00a0<\/span><\/p>\n<\/td>\n

14<\/span>\u00a0<\/span><\/td>\n13<\/span>\u00a0<\/span><\/td>\n10<\/span>\u00a0<\/span><\/td>\n8<\/span>\u00a0<\/span><\/td>\n4<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

32.120,01<\/span>\u00a0<\/span><\/td>\n35.470,00<\/span>\u00a0<\/span><\/td>\n\n

16<\/span>\u00a0<\/span><\/p>\n<\/td>\n

15<\/span>\u00a0<\/span><\/td>\n14<\/span>\u00a0<\/span><\/td>\n12<\/span>\u00a0<\/span><\/td>\n9<\/span>\u00a0<\/span><\/td>\n6<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

35.470,01<\/span>\u00a0<\/span><\/td>\n40.060,00<\/span>\u00a0<\/span><\/td>\n\n

17<\/span>\u00a0<\/span><\/p>\n<\/td>\n

16<\/span>\u00a0<\/span><\/td>\n15<\/span>\u00a0<\/span><\/td>\n13<\/span>\u00a0<\/span><\/td>\n11<\/span>\u00a0<\/span><\/td>\n8<\/span>\u00a0<\/span><\/td>\n\n

0<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

40.060,01<\/span>\u00a0<\/span><\/td>\n43.730,00<\/span>\u00a0<\/span><\/td>\n\n

18<\/span>\u00a0<\/span><\/p>\n<\/td>\n

17<\/span>\u00a0<\/span><\/td>\n16<\/span>\u00a0<\/span><\/td>\n15<\/span>\u00a0<\/span><\/td>\n13<\/span>\u00a0<\/span><\/td>\n10<\/span>\u00a0<\/span><\/td>\n\n

2<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

43.730,01<\/span>\u00a0<\/span><\/td>\n47.140,00<\/span>\u00a0<\/span><\/td>\n\n

19<\/span>\u00a0<\/span><\/p>\n<\/td>\n

18<\/span>\u00a0<\/span><\/td>\n17<\/span>\u00a0<\/span><\/td>\n16<\/span>\u00a0<\/span><\/td>\n14<\/span>\u00a0<\/span><\/td>\n12<\/span>\u00a0<\/span><\/td>\n\n

5<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

47.140,01<\/span>\u00a0<\/span><\/td>\n51.170,00<\/span>\u00a0<\/span><\/td>\n\n

20<\/span>\u00a0<\/span><\/p>\n<\/td>\n

19<\/span>\u00a0<\/span><\/td>\n18<\/span>\u00a0<\/span><\/td>\n17<\/span>\u00a0<\/span><\/td>\n15<\/span>\u00a0<\/span><\/td>\n13<\/span>\u00a0<\/span><\/td>\n\n

7<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

51.170,01<\/span>\u00a0<\/span><\/td>\n55.850,00<\/span>\u00a0<\/span><\/td>\n\n

21<\/span>\u00a0<\/span><\/p>\n<\/td>\n

20<\/span>\u00a0<\/span><\/td>\n20<\/span>\u00a0<\/span><\/td>\n18<\/span>\u00a0<\/span><\/td>\n17<\/span>\u00a0<\/span><\/td>\n15<\/span>\u00a0<\/span><\/td>\n\n

9<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

55.850,01<\/span>\u00a0<\/span><\/td>\n60.930,00<\/span>\u00a0<\/span><\/td>\n\n

22<\/span>\u00a0<\/span><\/p>\n<\/td>\n

21<\/span>\u00a0<\/span><\/td>\n21<\/span>\u00a0<\/span><\/td>\n19<\/span>\u00a0<\/span><\/td>\n18<\/span>\u00a0<\/span><\/td>\n16<\/span>\u00a0<\/span><\/td>\n\n

11<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

60.930,01<\/span>\u00a0<\/span><\/td>\n64.750,00<\/span>\u00a0<\/span><\/td>\n\n

23<\/span>\u00a0<\/span><\/p>\n<\/td>\n

22<\/span>\u00a0<\/span><\/td>\n22<\/span>\u00a0<\/span><\/td>\n21<\/span>\u00a0<\/span><\/td>\n19<\/span>\u00a0<\/span><\/td>\n18<\/span>\u00a0<\/span><\/td>\n\n

13<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

64.750,01<\/span>\u00a0<\/span><\/td>\n69.050,00<\/span>\u00a0<\/span><\/td>\n\n

24<\/span>\u00a0<\/span><\/p>\n<\/td>\n

24<\/span>\u00a0<\/span><\/td>\n23<\/span>\u00a0<\/span><\/td>\n22<\/span>\u00a0<\/span><\/td>\n21<\/span>\u00a0<\/span><\/td>\n19<\/span>\u00a0<\/span><\/td>\n\n

14<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

69.050,01<\/span>\u00a0<\/span><\/td>\n73.920,00<\/span>\u00a0<\/span><\/td>\n\n

25<\/span>\u00a0<\/span><\/p>\n<\/td>\n

25<\/span>\u00a0<\/span><\/td>\n24<\/span>\u00a0<\/span><\/td>\n23<\/span>\u00a0<\/span><\/td>\n22<\/span>\u00a0<\/span><\/td>\n20<\/span>\u00a0<\/span><\/td>\n\n

16<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

73.920,01<\/span>\u00a0<\/span><\/td>\n79.550,00<\/span>\u00a0<\/span><\/td>\n\n

26<\/span>\u00a0<\/span><\/p>\n<\/td>\n

26<\/span>\u00a0<\/span><\/td>\n25<\/span>\u00a0<\/span><\/td>\n24<\/span>\u00a0<\/span><\/td>\n23<\/span>\u00a0<\/span><\/td>\n22<\/span>\u00a0<\/span><\/td>\n\n

17<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

79.550,01<\/span>\u00a0<\/span><\/td>\n85.420,00<\/span>\u00a0<\/span><\/td>\n\n

27<\/span>\u00a0<\/span><\/p>\n<\/td>\n

27<\/span>\u00a0<\/span><\/td>\n26<\/span>\u00a0<\/span><\/td>\n25<\/span>\u00a0<\/span><\/td>\n24<\/span>\u00a0<\/span><\/td>\n23<\/span>\u00a0<\/span><\/td>\n\n

19<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

85.420,01<\/span>\u00a0<\/span><\/td>\n90.760,00<\/span>\u00a0<\/span><\/td>\n\n

28<\/span>\u00a0<\/span><\/p>\n<\/td>\n

28<\/span>\u00a0<\/span><\/td>\n27<\/span>\u00a0<\/span><\/td>\n26<\/span>\u00a0<\/span><\/td>\n25<\/span>\u00a0<\/span><\/td>\n24<\/span>\u00a0<\/span><\/td>\n\n

21<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

90.760,01<\/span>\u00a0<\/span><\/td>\n96.820,00<\/span>\u00a0<\/span><\/td>\n\n

29<\/span>\u00a0<\/span><\/p>\n<\/td>\n

29<\/span>\u00a0<\/span><\/td>\n28<\/span>\u00a0<\/span><\/td>\n27<\/span>\u00a0<\/span><\/td>\n27<\/span>\u00a0<\/span><\/td>\n25<\/span>\u00a0<\/span><\/td>\n\n

22<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

96.820,01<\/span>\u00a0<\/span><\/td>\n103.500,00<\/span>\u00a0<\/span><\/td>\n\n

30<\/span>\u00a0<\/span><\/p>\n<\/td>\n

30<\/span>\u00a0<\/span><\/td>\n29<\/span>\u00a0<\/span><\/td>\n29<\/span>\u00a0<\/span><\/td>\n28<\/span>\u00a0<\/span><\/td>\n27<\/span>\u00a0<\/span><\/td>\n\n

23<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

103.500,01<\/span>\u00a0<\/span><\/td>\n111.430,00<\/span>\u00a0<\/span><\/td>\n\n

31<\/span>\u00a0<\/span><\/p>\n<\/td>\n

31<\/span>\u00a0<\/span><\/td>\n30<\/span>\u00a0<\/span><\/td>\n30<\/span>\u00a0<\/span><\/td>\n29<\/span>\u00a0<\/span><\/td>\n28<\/span>\u00a0<\/span><\/td>\n\n

25<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

111.430,01<\/span>\u00a0<\/span><\/td>\n120.120,00<\/span>\u00a0<\/span><\/td>\n\n

32<\/span>\u00a0<\/span><\/p>\n<\/td>\n

32<\/span>\u00a0<\/span><\/td>\n31<\/span>\u00a0<\/span><\/td>\n31<\/span>\u00a0<\/span><\/td>\n30<\/span>\u00a0<\/span><\/td>\n29<\/span>\u00a0<\/span><\/td>\n\n

26<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

120.120,01<\/span>\u00a0<\/span><\/td>\n130.140,00<\/span>\u00a0<\/span><\/td>\n\n

33<\/span>\u00a0<\/span><\/p>\n<\/td>\n

33<\/span>\u00a0<\/span><\/td>\n32<\/span>\u00a0<\/span><\/td>\n32<\/span>\u00a0<\/span><\/td>\n31<\/span>\u00a0<\/span><\/td>\n30<\/span>\u00a0<\/span><\/td>\n\n

28<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

130.140,01<\/span>\u00a0<\/span><\/td>\n\n

141.450,00<\/span>\u00a0<\/span><\/p>\n<\/td>\n

34<\/span>\u00a0<\/span><\/td>\n34<\/span>\u00a0<\/span><\/td>\n33<\/span>\u00a0<\/span><\/td>\n33<\/span>\u00a0<\/span><\/td>\n32<\/span>\u00a0<\/span><\/td>\n32<\/span>\u00a0<\/span><\/td>\n\n

29<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

141.450,01<\/span>\u00a0<\/span><\/td>\n154.810,00<\/span>\u00a0<\/span><\/td>\n\n

35<\/span>\u00a0<\/span><\/p>\n<\/td>\n

35<\/span>\u00a0<\/span><\/td>\n34<\/span>\u00a0<\/span><\/td>\n34<\/span>\u00a0<\/span><\/td>\n33<\/span>\u00a0<\/span><\/td>\n33<\/span>\u00a0<\/span><\/td>\n\n

31<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

154.810,01<\/span>\u00a0<\/span><\/td>\n169.550,00<\/span>\u00a0<\/span><\/td>\n\n

36<\/span>\u00a0<\/span><\/p>\n<\/td>\n

36<\/span>\u00a0<\/span><\/td>\n36<\/span>\u00a0<\/span><\/td>\n35<\/span>\u00a0<\/span><\/td>\n35<\/span>\u00a0<\/span><\/td>\n34<\/span>\u00a0<\/span><\/td>\n\n

32<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

169.550,01<\/span>\u00a0<\/span><\/td>\n187.400,00<\/span>\u00a0<\/span><\/td>\n\n

37<\/span>\u00a0<\/span><\/p>\n<\/td>\n

37<\/span>\u00a0<\/span><\/td>\n37<\/span>\u00a0<\/span><\/td>\n36<\/span>\u00a0<\/span><\/td>\n36<\/span>\u00a0<\/span><\/td>\n35<\/span>\u00a0<\/span><\/td>\n\n

33<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

187.400,01<\/span>\u00a0<\/span><\/td>\n209.450,00<\/span>\u00a0<\/span><\/td>\n\n

38<\/span>\u00a0<\/span><\/p>\n<\/td>\n

38<\/span>\u00a0<\/span><\/td>\n38<\/span>\u00a0<\/span><\/td>\n37<\/span>\u00a0<\/span><\/td>\n37<\/span>\u00a0<\/span><\/td>\n36<\/span>\u00a0<\/span><\/td>\n\n

35<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

209.450,01<\/span>\u00a0<\/span><\/td>\n232.180,00<\/span>\u00a0<\/span><\/td>\n\n

39<\/span>\u00a0<\/span><\/p>\n<\/td>\n

39<\/span>\u00a0<\/span><\/td>\n39<\/span>\u00a0<\/span><\/td>\n38<\/span>\u00a0<\/span><\/td>\n38<\/span>\u00a0<\/span><\/td>\n37<\/span>\u00a0<\/span><\/td>\n\n

36<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

232.180,01<\/span>\u00a0<\/span><\/td>\nEn adelante<\/span>\u00a0<\/span><\/td>\n\n

40<\/span>\u00a0<\/span><\/p>\n<\/td>\n

40<\/span>\u00a0<\/span><\/td>\n40<\/span>\u00a0<\/span><\/td>\n39<\/span>\u00a0<\/span><\/td>\n39<\/span>\u00a0<\/span><\/td>\n39<\/span>\u00a0<\/span><\/td>\n\n

37<\/span>\u00a0<\/span><\/p>\n<\/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 <\/span>trabajador activo discapacitado<\/span><\/b>, se encuentre en alguna de las siguientes situaciones:<\/span>\u00a0<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Importe Rendimiento Anual (\u20ac)<\/span><\/b>\u00a0<\/span><\/p>\n<\/td>\n

Grado de discapacidad<\/span><\/b>\u00a0<\/span><\/td>\n<\/tr>\n
\n

Desde<\/span><\/b>\u00a0<\/span><\/p>\n<\/td>\n

\n

Hasta<\/span><\/b>\u00a0<\/span><\/p>\n<\/td>\n

Apartado 4. a)<\/span><\/b>\u00a0<\/span><\/td>\n\n

Apartado 4. b)<\/span><\/b><\/p>\n

y Apartado 4.c)<\/span><\/b>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

0,00<\/span>\u00a0<\/span><\/td>\n25.040,00<\/span>\u00a0<\/span><\/td>\n\n

9<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

12<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

25.040,01<\/span>\u00a0<\/span><\/td>\n32.120,00<\/span>\u00a0<\/span><\/td>\n\n

7<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

12<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

32.120,01<\/span>\u00a0<\/span><\/td>\n47.140,00<\/span>\u00a0<\/span><\/td>\n\n

6<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

10<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

47.140,01<\/span>\u00a0<\/span><\/td>\n55.850,00<\/span>\u00a0<\/span><\/td>\n\n

5<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

10<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

55.850,01<\/span>\u00a0<\/span><\/td>\n79.550,00<\/span>\u00a0<\/span><\/td>\n\n

4<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

8<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

79.550,01<\/span>\u00a0<\/span><\/td>\n120.120,00<\/span>\u00a0<\/span><\/td>\n\n

3<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

6<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

120.120,01<\/span>\u00a0<\/span><\/td>\n187.400,00<\/span>\u00a0<\/span><\/td>\n\n

2<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

5<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

187.400,01<\/span>\u00a0<\/span><\/td>\nEn adelante<\/span>\u00a0<\/span><\/td>\n\n

1<\/span>\u00a0<\/span><\/p>\n<\/td>\n

\n

3<\/span>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

\n

ADAPTA NORMATIVA DE IVA Y DE IMPUESTOS ESPECIALES<\/span><\/b>\u00a0<\/span><\/h3>\n

B.O.T.H.A.: <\/span><\/b>25.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>26.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>22.12.2024<\/span>\u00a0<\/span><\/p>\n

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

\n

AUTORIZAR EL PAGO DE DEUDAS MEDIANTE DOMICILIACI\u00d3N EN CUENTAS ABIERTAS EN ENTIDADES DE DEP\u00d3SITO NO COLABORADORAS EN LA RECAUDACI\u00d3N RADICADAS EN LA UNI\u00d3N EUROPEA, DENTRO DE LA ZONA \u00daNICA DE PAGOS EN EUROS (SEPA), AS\u00cd COMO EN CUENTAS ABIERTAS EN ENTIDADES DE DEP\u00d3SITO COLABORADORAS QUE NO SEAN TITULARIDAD DE LA PERSONA OBLIGADA AL PAGO, Y ESTABLECER EL PROCEDIMIENTO Y CONDICIONES PARA LA REALIZACI\u00d3N DE ESTOS PAGOS<\/span><\/b><\/h3>\n

B.O.T.H.A.: <\/span><\/b>25.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>26.06.2025
\n<\/span>Efectos:<\/span><\/b> 26.06.2025<\/span>\u00a0<\/span><\/p>\n

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

APROBAR LOS MODELOS 200 Y 220 DE AUTOLIQUIDACI\u00d3N DEL IMPUESTO SOBRE SOCIEDADES Y DEL IMPUESTO SOBRE LA RENTA DE NO RESIDENTES CORRESPONDIENTE A ESTABLECIMIENTOS PERMANENTES Y ENTIDADES EN R\u00c9GIMEN DE ATRIBUCI\u00d3N DE RENTAS CONSTITUIDAS EN EL EXTRANJERO CON PRESENCIA EN EL TERRITORIO HIST\u00d3RICO DE \u00c1LAVA, PARA LOS PERIODOS IMPOSITIVOS INICIADOS ENTRE EL 1 DE ENERO […]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3192],"boletin":[4453],"class_list":["post-36487","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-araba","boletin-junio-2025"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/36487","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=36487"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=36487"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=36487"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=36487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}