{"id":7009,"date":"2021-02-03T09:40:19","date_gmt":"2021-02-03T08:40:19","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&p=7009"},"modified":"2021-02-05T09:39:39","modified_gmt":"2021-02-05T08:39:39","slug":"materia-fiscal-gipuzkoa","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/es\/noticias_boletin\/materia-fiscal-gipuzkoa\/","title":{"rendered":"MATERIA FISCAL GIPUZKOA"},"content":{"rendered":"

ENTIDADES EN ATRIBUCI\u00d3N DE RENTAS EXTRANJERO<\/strong><\/h2>\n

B.O.G.:<\/strong> 13.01.2021<\/p>\n

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

\n

MODIFICA SII<\/strong><\/h2>\n

B.O.G.:<\/strong> 13.01.2021
\nEntrada en vigor: <\/strong>14.01.2021
\nEfectos:<\/strong> 01.01.2021<\/p>\n

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

\n

TRASPOSICI\u00d3N DIRECTIVA ASIMETR\u00cdAS H\u00cdBRIDAS CON TERCEROS PA\u00cdSES<\/strong><\/h2>\n

B.O.G.:<\/strong> 21.01.2021
\nEntrada en vigor: <\/strong>21.01.2021
\nEfectos:<\/strong> per\u00edodos impositivos que se inicien a partir del 1 de enero de 2020 y que no hayan concluido a la entrada en vigor<\/p>\n

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

\n

MODIFICA RETENCIONES DE TRABAJO PERSONAL<\/strong><\/h2>\n

B.O.G.:<\/strong> 21.01.2021
\nEntrada en vigor: <\/strong>21.01.2021
\nEfectos:<\/strong> 01.01.2021<\/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\n
Importe Rendimiento Anual (\u20ac)<\/strong><\/th>\nN\u00famero de Descendientes<\/strong><\/th>\n<\/tr>\n
Desde<\/strong><\/td>\nHasta<\/strong><\/td>\n\u00a0<\/strong>0<\/strong><\/td>\n\u00a0<\/strong>1<\/strong><\/td>\n\u00a0<\/strong>2<\/strong><\/td>\n\u00a0<\/strong>3<\/strong><\/td>\n\u00a0<\/strong>4<\/strong><\/td>\n\u00a0<\/strong>5<\/strong><\/td>\nM\u00e1s<\/strong><\/td>\n<\/tr>\n
0,01<\/td>\n14.000,00<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
14.000,01<\/td>\n14.690,00<\/td>\n5<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
14.690,01<\/td>\n15.420,00<\/td>\n6<\/td>\n4<\/td>\n2<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
15.420,01<\/td>\n16.310,00<\/td>\n7<\/td>\n5<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
16.310,01<\/td>\n17.540,00<\/td>\n8<\/td>\n6<\/td>\n4<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
17.540,01<\/td>\n18.970,00<\/td>\n9<\/td>\n7<\/td>\n5<\/td>\n2<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
18.970,01<\/td>\n20.500,00<\/td>\n10<\/td>\n8<\/td>\n7<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
20.500,01<\/td>\n21.840,00<\/td>\n11<\/td>\n10<\/td>\n8<\/td>\n5<\/td>\n1<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
21.840,01<\/td>\n23.340,00<\/td>\n12<\/td>\n11<\/td>\n9<\/td>\n6<\/td>\n3<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
23.340,01<\/td>\n25.080,00<\/td>\n13<\/td>\n12<\/td>\n10<\/td>\n8<\/td>\n4<\/td>\n0<\/td>\n0<\/td>\n<\/tr>\n
25.080,01<\/td>\n27.250,00<\/td>\n14<\/td>\n13<\/td>\n11<\/td>\n9<\/td>\n6<\/td>\n2<\/td>\n0<\/td>\n<\/tr>\n
27.250,01<\/td>\n29.790,00<\/td>\n15<\/td>\n14<\/td>\n13<\/td>\n10<\/td>\n8<\/td>\n4<\/td>\n0<\/td>\n<\/tr>\n
29.790,01<\/td>\n32.880,00<\/td>\n16<\/td>\n15<\/td>\n14<\/td>\n12<\/td>\n9<\/td>\n6<\/td>\n0<\/td>\n<\/tr>\n
32.880,01<\/td>\n37.070,00<\/td>\n17<\/td>\n16<\/td>\n15<\/td>\n13<\/td>\n11<\/td>\n8<\/td>\n0<\/td>\n<\/tr>\n
37.070,01<\/td>\n40.210,00<\/td>\n18<\/td>\n17<\/td>\n16<\/td>\n15<\/td>\n13<\/td>\n10<\/td>\n3<\/td>\n<\/tr>\n
40.210,01<\/td>\n43.320,00<\/td>\n19<\/td>\n18<\/td>\n17<\/td>\n16<\/td>\n14<\/td>\n12<\/td>\n5<\/td>\n<\/tr>\n
43.320,01<\/td>\n46.760,00<\/td>\n20<\/td>\n19<\/td>\n18<\/td>\n17<\/td>\n15<\/td>\n13<\/td>\n7<\/td>\n<\/tr>\n
46.760,01<\/td>\n50.350,00<\/td>\n21<\/td>\n20<\/td>\n20<\/td>\n18<\/td>\n17<\/td>\n15<\/td>\n9<\/td>\n<\/tr>\n
50.350,01<\/td>\n54.520,00<\/td>\n22<\/td>\n21<\/td>\n21<\/td>\n19<\/td>\n18<\/td>\n16<\/td>\n11<\/td>\n<\/tr>\n
54.520,01<\/td>\n57.900,00<\/td>\n23<\/td>\n22<\/td>\n22<\/td>\n21<\/td>\n19<\/td>\n18<\/td>\n12<\/td>\n<\/tr>\n
57.900,01<\/td>\n61.740,00<\/td>\n24<\/td>\n23<\/td>\n23<\/td>\n22<\/td>\n21<\/td>\n19<\/td>\n14<\/td>\n<\/tr>\n
61.740,01<\/td>\n66.140,00<\/td>\n25<\/td>\n25<\/td>\n24<\/td>\n23<\/td>\n22<\/td>\n20<\/td>\n16<\/td>\n<\/tr>\n
66.140,01<\/td>\n71.180,00<\/td>\n26<\/td>\n26<\/td>\n25<\/td>\n24<\/td>\n23<\/td>\n22<\/td>\n17<\/td>\n<\/tr>\n
71.180,01<\/td>\n76.720,00<\/td>\n27<\/td>\n27<\/td>\n26<\/td>\n25<\/td>\n24<\/td>\n23<\/td>\n19<\/td>\n<\/tr>\n
76.720,01<\/td>\n81.370,00<\/td>\n28<\/td>\n28<\/td>\n27<\/td>\n26<\/td>\n25<\/td>\n24<\/td>\n20<\/td>\n<\/tr>\n
81.370,01<\/td>\n86.760,00<\/td>\n29<\/td>\n29<\/td>\n28<\/td>\n27<\/td>\n27<\/td>\n25<\/td>\n22<\/td>\n<\/tr>\n
86.760,01<\/td>\n\u00a092.930,00<\/td>\n30<\/td>\n30<\/td>\n29<\/td>\n29<\/td>\n28<\/td>\n27<\/td>\n23<\/td>\n<\/tr>\n
92.930,01<\/td>\n100.050,00<\/td>\n31<\/td>\n31<\/td>\n30<\/td>\n30<\/td>\n29<\/td>\n28<\/td>\n25<\/td>\n<\/tr>\n
100.050,01<\/td>\n107.900,00<\/td>\n32<\/td>\n32<\/td>\n31<\/td>\n31<\/td>\n30<\/td>\n29<\/td>\n26<\/td>\n<\/tr>\n
107.900,01<\/td>\n116.860,00<\/td>\n33<\/td>\n33<\/td>\n32<\/td>\n32<\/td>\n31<\/td>\n30<\/td>\n28<\/td>\n<\/tr>\n
116.860,01<\/td>\n127.460,00<\/td>\n34<\/td>\n34<\/td>\n33<\/td>\n33<\/td>\n32<\/td>\n32<\/td>\n29<\/td>\n<\/tr>\n
127.460,01<\/td>\n139.130,00<\/td>\n35<\/td>\n35<\/td>\n34<\/td>\n34<\/td>\n33<\/td>\n33<\/td>\n31<\/td>\n<\/tr>\n
139.130,01<\/td>\n152.870,00<\/td>\n36<\/td>\n36<\/td>\n36<\/td>\n35<\/td>\n35<\/td>\n34<\/td>\n32<\/td>\n<\/tr>\n
152.870,01<\/td>\n168.970,00<\/td>\n37<\/td>\n37<\/td>\n37<\/td>\n36<\/td>\n36<\/td>\n35<\/td>\n33<\/td>\n<\/tr>\n
168.970,01<\/td>\n188.840,00<\/td>\n38<\/td>\n38<\/td>\n38<\/td>\n37<\/td>\n37<\/td>\n36<\/td>\n35<\/td>\n<\/tr>\n
188.840,01<\/td>\n209.480,00<\/td>\n39<\/td>\n39<\/td>\n39<\/td>\n38<\/td>\n38<\/td>\n37<\/td>\n36<\/td>\n<\/tr>\n
209.480,01<\/td>\nEn adelante<\/td>\n40<\/td>\n40<\/td>\n40<\/td>\n39<\/td>\n39<\/td>\n39<\/td>\n37<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

\n

MODIFICA MODELO 349<\/strong><\/h2>\n

B.O.G.:<\/strong> 26.01.2021
\nEntrada en vigor: <\/strong>26.01.2021
\nEfectos:<\/strong> declaraciones correspondientes a 2021<\/p>\n

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

\n

MODIFICA MODELO 289<\/strong><\/h2>\n

B.O.G.:<\/strong> 28.01.2021
\nEntrada en vigor: <\/strong>28.01.2021
\nEfectos:<\/strong> declaraciones informativas anuales, modelo 289, correspondientes al a\u00f1o 2020 y que se presentar\u00e1n en 2021<\/p>\n

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

\n

MODIFICA MODELO 189<\/strong><\/h2>\n

B.O.G.:<\/strong> 28.01.2021
\nEntrada en vigor: <\/strong>28.01.2021
\nEfectos:<\/strong> declaraciones correspondientes a 2020 que se presentar\u00e1n en 2021<\/p>\n

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

\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

ENTIDADES EN ATRIBUCI\u00d3N DE RENTAS EXTRANJERO B.O.G.: 13.01.2021 Bolet\u00edn oficial MODIFICA SII B.O.G.: 13.01.2021 Entrada en vigor: 14.01.2021 Efectos: 01.01.2021 Bolet\u00edn oficial TRASPOSICI\u00d3N DIRECTIVA ASIMETR\u00cdAS H\u00cdBRIDAS CON TERCEROS PA\u00cdSES B.O.G.: 21.01.2021 Entrada en vigor: 21.01.2021 Efectos: per\u00edodos impositivos que se inicien a partir del 1 de enero de 2020 y que no hayan concluido a […]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3195],"boletin":[3469],"class_list":["post-7009","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-gipuzkoa","boletin-enero-2021"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/noticias_boletin\/7009","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=7009"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/tipo_articulo?post=7009"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/ambito_geografico?post=7009"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/es\/wp-json\/wp\/v2\/boletin?post=7009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}