{"id":36489,"date":"2025-07-03T14:00:32","date_gmt":"2025-07-03T12:00:32","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&p=36489"},"modified":"2025-07-04T10:10:50","modified_gmt":"2025-07-04T08:10:50","slug":"materia-fiscal-gipuzkoa-junio-2025","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-gipuzkoa-junio-2025\/","title":{"rendered":"MATERIA FISCAL GIPUZKOA JUNIO 2025"},"content":{"rendered":"

APRUEBAN EL MODELO 760 \u00abIMPUESTO SOBRE EL MARGEN DE INTERESES Y COMISIONES DE DETERMINADAS ENTIDADES FINANCIERAS. AUTOLIQUIDACI\u00d3N\u00bb Y EL MODELO 761 \u00abIMPUESTO SOBRE EL MARGEN DE INTERESES Y COMISIONES DE DETERMINADAS ENTIDADES FINANCIERAS. PAGO FRACCIONADO\u00bb Y SE ESTABLECEN LAS CONDICIONES Y EL PROCEDIMIENTO PARA SU PRESENTACI\u00d3N<\/span><\/b><\/h3>\n

B.O.G.: <\/span><\/b>05.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>06.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>autoliquidaciones cuyo plazo de presentaci\u00f3n se inicie en 2025<\/span>\u00a0<\/span><\/p>\n

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

\n

APRUEBAN LOS MODELOS 200, 220, 20G Y 22G DE PRESENTACI\u00d3N DE LAS AUTOLIQUIDACIONES DEL IS Y DEL IRNR 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 GIPUZKOA, PARA LOS PER\u00cdODOS IMPOSITIVOS INICIADOS EN 2024, AS\u00cd COMO LA FORMA, LUGAR Y PLAZO DE PRESENTACI\u00d3N E INGRESO<\/span><\/b><\/h3>\n

B.O.G.: <\/span><\/b>18.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>19.06.2025. No obstante, a efectos de lo dispuesto en el p\u00e1rrafo tercero del art\u00edculo 126.1 de la norma foral del impuesto, la fecha de entrada en vigor ser\u00e1 el 1 de julio de 2025<\/span>
\n<\/span>Efectos: <\/span><\/b>01.07.2025<\/span>\u00a0<\/span><\/p>\n

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

\n

MODIFICA EL DECRETO FORAL NORMATIVO DE IMPUESTOS ESPECIALES<\/span><\/b><\/h3>\n

B.O.G.: <\/span><\/b>20.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>21.06.2025<\/span>
\n<\/span>Efectos:<\/span><\/b> 21.06.2025<\/span>\u00a0<\/span><\/p>\n

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

\n

MODIFICA EL REGLAMENTO DEL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS F\u00cdSICAS<\/span><\/b><\/h3>\n

B.O.G.: <\/span><\/b>25.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>25.06.2025
\n<\/span>Efectos: <\/span><\/b>seg\u00fan su articulado<\/span>\u00a0<\/span><\/p>\n

Con efectos a partir del 1 de julio de 2025:\u00a0<\/strong><\/p>\n

Se producen ciertas modificaciones en el art\u00edculo 100 de la tabla de porcentajes de retenci\u00f3n y las reglas para su aplicaci\u00f3n:<\/span>\u00a0<\/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>\u00a0<\/span><\/p>\n<\/td>\n

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

M\u00e1s<\/span>\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>\n141.450,00<\/span>\u00a0<\/span><\/td>\n\n

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

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

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

\n

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

Desde<\/span>\u00a0<\/span><\/td>\nHasta<\/span>\u00a0<\/span><\/td>\nApartado 4. a)<\/span>\u00a0<\/span><\/td>\nApartado 4. b) <\/span><\/p>\n

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

0,01<\/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

APRUEBA EL MODELO 576 DE AUTOLIQUIDACI\u00d3N DEL IMPUESTO ESPECIAL SOBRE DETERMINADOS MEDIOS DE TRANSPORTE Y SE ESTABLECEN LAS FORMAS Y PLAZOS DE PRESENTACI\u00d3N <\/span><\/b>\u00a0<\/span><\/h3>\n

B.O.G.: <\/span><\/b>27.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>09.07.2025<\/span>
\n<\/span>Efectos:<\/span><\/b> 09.07.2025<\/span>\u00a0<\/span><\/p>\n

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

APRUEBAN EL MODELO 760 \u00abIMPUESTO SOBRE EL MARGEN DE INTERESES Y COMISIONES DE DETERMINADAS ENTIDADES FINANCIERAS. AUTOLIQUIDACI\u00d3N\u00bb Y EL MODELO 761 \u00abIMPUESTO SOBRE EL MARGEN DE INTERESES Y COMISIONES DE DETERMINADAS ENTIDADES FINANCIERAS. PAGO FRACCIONADO\u00bb Y SE ESTABLECEN LAS CONDICIONES Y EL PROCEDIMIENTO PARA SU PRESENTACI\u00d3N B.O.G.: 05.06.2025 Entrada en vigor: 06.06.2025 Efectos: autoliquidaciones cuyo […]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3195],"boletin":[4453],"class_list":["post-36489","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-gipuzkoa","boletin-junio-2025"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/36489","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=36489"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=36489"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=36489"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=36489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}