{"id":36488,"date":"2025-07-03T14:00:33","date_gmt":"2025-07-03T12:00:33","guid":{"rendered":"https:\/\/www.lksnext.com\/es\/?post_type=noticias_boletin&p=36488"},"modified":"2025-07-04T10:09:03","modified_gmt":"2025-07-04T08:09:03","slug":"materia-fiscal-bizkaia-junio-2025","status":"publish","type":"noticias_boletin","link":"https:\/\/www.lksnext.com\/eu\/noticias_boletin\/materia-fiscal-bizkaia-junio-2025\/","title":{"rendered":"MATERIA FISCAL BIZKAIA 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.B.: <\/span><\/b>03.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>04.06.2025
\n<\/span>Efectos:<\/span><\/b> autoliquidaciones cuyo plazo de presentaci\u00f3n se inicie en el ejercicio 2025<\/span>\u00a0<\/span><\/p>\n

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

\n

REGULA EL PROCEDIMIENTO PARA LA PRESENTACI\u00d3N DE LAS AUTOLIQUIDACIONES DEL IS Y DEL IRNR, CORRESPONDIENTE A ESTABLECIMIENTOS PERMANENTES Y A ENTIDADES EN R\u00c9GIMEN DE ATRIBUCI\u00d3N DE RENTAS CONSTITUIDAS EN EL EXTRANJERO CON PRESENCIA EN EL TERRITORIO HIST\u00d3RICO DE BIZKAIA, PARA LOS PERIODOS IMPOSITIVOS INICIADOS A PARTIR DEL 1 DE ENERO DE 2024<\/span><\/b><\/h3>\n

B.O.B.: <\/span><\/b>06.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>30.06.2025<\/span>
\n<\/span>Efectos:<\/span><\/b> 30.06.2025<\/span>\u00a0<\/span><\/p>\n

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

\n

MODIFICA LOS MODELOS 650 Y 650-V DE AUTOLIQUIDACI\u00d3N O DECLARACI\u00d3N DEL IMPUESTO SOBRE SUCESIONES Y DONACIONES Y SU PRESENTACI\u00d3N POR MEDIOS ELECTR\u00d3NICOS Y EL MODELO 652 DE AUTOLIQUIDACI\u00d3N DEL IMPUESTO SOBRE SUCESIONES Y DONACIONES Y SU PRESENTACI\u00d3N POR MEDIOS ELECTR\u00d3NICOS<\/span><\/b><\/h3>\n

B.O.B.: <\/span><\/b>13.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>14.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>autoliquidaciones y declaraciones presentadas a partir del 1 de julio de 2025<\/span>\u00a0<\/span><\/p>\n

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

\n

REGULA EL R\u00c9GIMEN FISCAL DE LA FINAL DE LA UEFA EUROPA LEAGUE 2025 APLICABLE EN EL IMPUESTO SOBRE LA RENTA DE NO RESIDENTES A LAS RENTAS OBTENIDAS SIN ESTABLECIMIENTO PERMANENTE<\/span><\/b><\/h3>\n

B.O.B.: <\/span><\/b>17.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>18.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>se\u00f1alados en su articulado<\/span>\u00a0<\/span><\/p>\n

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

\n

MODIFICAN LOS PORCENTAJES DE RETENCI\u00d3N A CUENTA DEL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS F\u00cdSICAS APLICABLES A LOS RENDIMIENTOS DEL TRABAJO Y SE INTRODUCEN OTRAS MODIFICACIONES EN EL REGLAMENTO DEL IMPUESTO SOBRE LA RENTA DE LAS PERSONAS F\u00cdSICAS<\/span><\/b><\/h3>\n

B.O.B.: <\/span><\/b>17.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>17.06.2025<\/span>
\n<\/span>Efectos: <\/span><\/b>se\u00f1alados en su articulado<\/span>\u00a0<\/span><\/p>\n

Con efectos 1 de julio de 2025 se modifican las tablas de los porcentajes de retenci\u00f3n a cuenta del IRPF aplicables a los rendimientos del trabajo:<\/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

\n

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

30<\/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 <\/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
Desde<\/span><\/b>\u00a0<\/span><\/td>\nHasta<\/span><\/b>\u00a0<\/span><\/td>\nApartado 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

0,01<\/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

SE CREA LA UNIDAD DE ATENCI\u00d3N ESPECIALIZADA EN MATERIA DEL IMPUESTO COMPLEMENTARIO PARA GARANTIZAR UN M\u00cdNIMO GLOBAL DE IMPOSICI\u00d3N PARA LOS GRUPOS MULTINACIONALES Y LOS GRUPOS NACIONALES DE GRAN MAGNITUD, Y SE DICTAN NORMAS PARA SU ORGANIZACI\u00d3N Y FUNCIONAMIENTO<\/span><\/b><\/h3>\n

B.O.B.: <\/span><\/b>18.06.2025<\/span>
\n<\/span>Entrada en vigor: <\/span><\/b>19.06.2025
\n<\/span>Efectos: <\/span><\/b>19.06.2025<\/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.B.: 03.06.2025 Entrada en vigor: 04.06.2025 Efectos: autoliquidaciones cuyo […]<\/p>\n","protected":false},"featured_media":0,"template":"","tipo_articulo":[3187],"ambito_geografico":[3193],"boletin":[4453],"class_list":["post-36488","noticias_boletin","type-noticias_boletin","status-publish","hentry","tipo_articulo-materia-fiscal","ambito_geografico-bizkaia","boletin-junio-2025"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/noticias_boletin\/36488","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=36488"}],"wp:term":[{"taxonomy":"tipo_articulo","embeddable":true,"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/tipo_articulo?post=36488"},{"taxonomy":"ambito_geografico","embeddable":true,"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/ambito_geografico?post=36488"},{"taxonomy":"boletin","embeddable":true,"href":"https:\/\/www.lksnext.com\/eu\/wp-json\/wp\/v2\/boletin?post=36488"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}