{"id":18186,"date":"2022-09-05T18:01:17","date_gmt":"2022-09-05T16:01:17","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&#038;p=18186"},"modified":"2022-09-05T18:01:17","modified_gmt":"2022-09-05T16:01:17","slug":"materia-fiscal-gipuzkoa-agosto-2022","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/eu\/noticias_boletin\/materia-fiscal-gipuzkoa-agosto-2022\/","title":{"rendered":"MATERIA FISCAL GIPUZKOA AGOSTO 2022"},"content":{"rendered":"<h2><strong>MODIFICA MODELO 369<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 08.08.2022<br \/>\n<strong>Entrada en vigor:<\/strong> 08.08.2022<br \/>\n<strong>Efectos:<\/strong> 08.08.2022<\/p>\n<p><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/08\/08\/c2205254.pdf\">Bolet\u00edn oficial<\/a><\/p>\n<hr \/>\n<h2><strong>MEDIDAS TRIBUTARIAS URGENTES<\/strong><\/h2>\n<p><strong>B.O.G.:<\/strong> 31.08.2022<br \/>\n<strong>Entrada en vigor:<\/strong> 31.08.2022<br \/>\n<strong>Efectos:<\/strong> en funci\u00f3n de lo previsto en su articulado<\/p>\n<p>Destacan las siguientes:<\/p>\n<p>\u25aa En el IRPF:<\/p>\n<ul>\n<li>Se actualizan un 4% la reducci\u00f3n por tributaci\u00f3n conjunta, las deducciones personales y familiares y las minoraciones de la cuota correspondientes a la base liquidable general.<\/li>\n<li>Se deflacta la tarifa correspondiente a la base liquidable general un 4%, que pasa a ser la siguiente:<\/li>\n<\/ul>\n<table width=\"558\">\n<tbody>\n<tr>\n<td width=\"136\"><strong>Base liquidable general hasta<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Euros<\/strong><\/td>\n<td width=\"136\"><strong>Cuota \u00edntegra<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Euros<\/strong><\/td>\n<td width=\"150\"><strong>Resto base liquidable general<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Hasta euros<\/strong><\/td>\n<td width=\"136\"><strong>Tipo aplicable<\/strong><\/p>\n<p><strong>&#8211;<\/strong><\/p>\n<p><strong>Porcentaje<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"136\">0,00<\/td>\n<td width=\"136\">0,00<\/td>\n<td width=\"150\">16.940,00<\/td>\n<td width=\"136\">23,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">16.940,00<\/td>\n<td width=\"136\">3.896,20<\/td>\n<td width=\"150\">16.940,00<\/td>\n<td width=\"136\">28,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">33.880,00<\/td>\n<td width=\"136\">8.639,40<\/td>\n<td width=\"150\">16.940,00<\/td>\n<td width=\"136\">35,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">50.820,00<\/td>\n<td width=\"136\">14.568,40<\/td>\n<td width=\"150\">21.750,00<\/td>\n<td width=\"136\">40,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">72.570,00<\/td>\n<td width=\"136\">23.268,40<\/td>\n<td width=\"150\">27.940,00<\/td>\n<td width=\"136\">45,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">100.510,00<\/td>\n<td width=\"136\">35.841,40<\/td>\n<td width=\"150\">33.470,00<\/td>\n<td width=\"136\">46,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">133.980,00<\/td>\n<td width=\"136\">51.237,60<\/td>\n<td width=\"150\">61.340,00<\/td>\n<td width=\"136\">47,00<\/td>\n<\/tr>\n<tr>\n<td width=\"136\">195.320,00<\/td>\n<td width=\"136\">80.067,40<\/td>\n<td width=\"150\">En adelante<\/td>\n<td width=\"136\">49,00<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Se introduce una minoraci\u00f3n extraordinaria en cuota por un importe de hasta 200 euros por declaraci\u00f3n de aplicaci\u00f3n en el periodo impositivo 2022 por contribuyentes cuya base imponible general no exceda de 35.000 euros.<\/li>\n<li>Se modifica la tabla de retenciones de trabajo personal a partir de 1 de septiembre de 2022, que pasa a ser la siguiente:<\/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\">15.070,00<\/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\">15.070,01<\/td>\n<td width=\"99\">15.830,00<\/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\">15.830,01<\/td>\n<td width=\"99\">16.880,00<\/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\">16.880,01<\/td>\n<td width=\"99\">18.150,00<\/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\">18.150,01<\/td>\n<td width=\"99\">19.540,00<\/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\">19.540,01<\/td>\n<td width=\"99\">21.050,00<\/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\">21.050,01<\/td>\n<td width=\"99\">22.760,00<\/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\">22.760,01<\/td>\n<td width=\"99\">24.070,00<\/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\">24.070,01<\/td>\n<td width=\"99\">26.080,00<\/td>\n<td width=\"59\">13<\/td>\n<td width=\"66\">12<\/td>\n<td width=\"66\">10<\/td>\n<td width=\"61\">8<\/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\">26.080,01<\/td>\n<td width=\"99\">28.330,00<\/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\">28.330,01<\/td>\n<td width=\"99\">30.990,00<\/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\">30.990,01<\/td>\n<td width=\"99\">34.210,00<\/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\">34.210,01<\/td>\n<td width=\"99\">38.650,00<\/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\">38.650,01<\/td>\n<td width=\"99\">42.060,00<\/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\">3<\/td>\n<\/tr>\n<tr>\n<td width=\"98\">42.060,01<\/td>\n<td width=\"99\">45.340,00<\/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\">45.340,01<\/td>\n<td width=\"99\">49.170,00<\/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\">49.170,01<\/td>\n<td width=\"99\">52.920,00<\/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\">52.920,01<\/td>\n<td width=\"99\">57.270,00<\/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\">57.270,01<\/td>\n<td width=\"99\">60.980,00<\/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\">60.980,01<\/td>\n<td width=\"99\">65.050,00<\/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\">65.050,01<\/td>\n<td width=\"99\">69.670,00<\/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\">69.670,01<\/td>\n<td width=\"99\">74.950,00<\/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\">74.950,01<\/td>\n<td width=\"99\">80.720,00<\/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\">80.720,01<\/td>\n<td width=\"99\">85.740,00<\/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\">85.740,01<\/td>\n<td width=\"99\">91.450,00<\/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\">91.450,01<\/td>\n<td width=\"99\">97.970,00<\/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\">97.970,01<\/td>\n<td width=\"99\">105.500,00<\/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\">105.500,01<\/td>\n<td width=\"99\">113.490,00<\/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\">113.490,01<\/td>\n<td width=\"99\">122.900,00<\/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\">122.900,01<\/td>\n<td width=\"99\">134.030,00<\/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\">134.030,01<\/td>\n<td width=\"99\">146.790,00<\/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\">146.790,01<\/td>\n<td width=\"99\">160.770,00<\/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\">160.770,01<\/td>\n<td width=\"99\">177.700,00<\/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\">177.700,01<\/td>\n<td width=\"99\">198.600,00<\/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\">198.600,01<\/td>\n<td width=\"99\">220.450,00<\/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\">220.450,01<\/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<\/p>\n<p>&nbsp;<\/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 trabajador activo discapacitado, 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\">24.070,00<\/td>\n<td width=\"149\">9<\/td>\n<td width=\"159\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">24.070,01<\/td>\n<td width=\"93\">30.990,00<\/td>\n<td width=\"149\">7<\/td>\n<td width=\"159\">12<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">30.990,01<\/td>\n<td width=\"93\">45.340,00<\/td>\n<td width=\"149\">6<\/td>\n<td width=\"159\">10<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">45.340,01<\/td>\n<td width=\"93\">52.920,00<\/td>\n<td width=\"149\">5<\/td>\n<td width=\"159\">10<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">52.920,01<\/td>\n<td width=\"93\">74.950,00<\/td>\n<td width=\"149\">4<\/td>\n<td width=\"159\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">74.950,01<\/td>\n<td width=\"93\">113.490,00<\/td>\n<td width=\"149\">3<\/td>\n<td width=\"159\">6<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">113.490,01<\/td>\n<td width=\"93\">177.700,00<\/td>\n<td width=\"149\">2<\/td>\n<td width=\"159\">5<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">177.700,01<\/td>\n<td width=\"93\">En adelante<\/td>\n<td width=\"149\">1<\/td>\n<td width=\"159\">3<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>En el IS:\n<ul>\n<li>Se exonera del pago fraccionado correspondiente al ejercicio 2022 a los contribuyentes que tengan un volumen de operaciones en el per\u00edodo impositivo no superior a 50 millones de euros, excluidas las entidades que tributan en el r\u00e9gimen especial de consolidaci\u00f3n fiscal.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a class=\"boton naranja\" href=\"https:\/\/egoitza.gipuzkoa.eus\/gao-bog\/castell\/bog\/2022\/08\/31\/c2205550.pdf\">Bolet\u00edn oficial<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODIFICA MODELO 369 B.O.G.: 08.08.2022 Entrada en vigor: 08.08.2022 Efectos: 08.08.2022 Bolet\u00edn oficial MEDIDAS TRIBUTARIAS URGENTES B.O.G.: 31.08.2022 Entrada en vigor: 31.08.2022 Efectos: en funci\u00f3n de lo previsto en su articulado Destacan las siguientes: \u25aa En el IRPF: Se actualizan un 4% la reducci\u00f3n por tributaci\u00f3n conjunta, las deducciones personales y familiares y las minoraciones [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3195],"boletin":[4365],"class_list":["post-18186","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-gipuzkoa","boletin-agosto-2022"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/noticias_boletin\/18186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/noticias_boletin"}],"about":[{"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/types\/noticias_boletin"}],"wp:attachment":[{"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/media?parent=18186"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/tipo_articulo?post=18186"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/ambito_geografico?post=18186"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/boletin?post=18186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}