{"id":1366,"date":"2023-10-23T14:20:25","date_gmt":"2023-10-23T14:20:25","guid":{"rendered":"https:\/\/giropunt.cat\/?p=1366"},"modified":"2024-03-19T14:24:12","modified_gmt":"2024-03-19T14:24:12","slug":"quan-es-declara-la-subvencio","status":"publish","type":"post","link":"https:\/\/giropunt.cat\/es\/quan-es-declara-la-subvencio\/","title":{"rendered":"\u00bfCu\u00e1ndo se declara la subvenci\u00f3n?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1366\" class=\"elementor elementor-1366\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-404523b9 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"404523b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f8df77 elementor-invisible elementor-widget elementor-widget-button\" data-id=\"63f8df77\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/giropunt.cat\/es\/noticies\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-caret-square-left\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M272 157.1v197.8c0 10.7-13 16.1-20.5 8.5l-98.3-98.9c-4.7-4.7-4.7-12.2 0-16.9l98.3-98.9c7.5-7.7 20.5-2.3 20.5 8.4zM448 80v352c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V80c0-26.5 21.5-48 48-48h352c26.5 0 48 21.5 48 48zm-48 346V86c0-3.3-2.7-6-6-6H54c-3.3 0-6 2.7-6 6v340c0 3.3 2.7 6 6 6h340c3.3 0 6-2.7 6-6z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Volver atr\u00e1s<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1541abb8 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1541abb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo se declara la subvenci\u00f3n?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62e372f6 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"62e372f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfEn qu\u00e9 ejercicio deben declararse las subvenciones recibidas por personas f\u00edsicas?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-486cc6b9 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"486cc6b9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-625f0717 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-child\" data-id=\"625f0717\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d39e04f elementor-share-buttons--view-text elementor-share-buttons--skin-flat elementor-share-buttons--shape-rounded elementor-share-buttons--align-center elementor-grid-0 elementor-share-buttons--color-official elementor-invisible elementor-widget elementor-widget-share-buttons\" data-id=\"d39e04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tTwitter\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tLinkedIn\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tWhatsApp\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51c73bd3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"51c73bd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19cb21e4 elementor-align-center elementor-widget__width-inherit elementor-widget elementor-widget-post-info\" data-id=\"19cb21e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-44d95da elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/giropunt.cat\/es\/2023\/10\/23\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>octubre 23, 2023<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-aa136ec elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-clock\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8zm0 448c-110.5 0-200-89.5-200-200S145.5 56 256 56s200 89.5 200 200-89.5 200-200 200zm61.8-104.4l-84.9-61.7c-3.1-2.3-4.9-5.9-4.9-9.7V116c0-6.6 5.4-12 12-12h32c6.6 0 12 5.4 12 12v141.7l66.8 48.6c5.4 3.9 6.5 11.4 2.6 16.8L334.6 349c-3.9 5.3-11.4 6.5-16.8 2.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-time\">\n\t\t\t\t\t\t\t\t\t\t<time>2:20 pm<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-306fba31 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"306fba31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a59690 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"13a59690\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"662\" src=\"https:\/\/giropunt.cat\/wp-content\/uploads\/2023\/10\/shutterstock1255449931.jpg\" class=\"attachment-full size-full wp-image-1374\" alt=\"\" srcset=\"https:\/\/giropunt.cat\/wp-content\/uploads\/2023\/10\/shutterstock1255449931.jpg 1000w, https:\/\/giropunt.cat\/wp-content\/uploads\/2023\/10\/shutterstock1255449931-300x199.jpg 300w, https:\/\/giropunt.cat\/wp-content\/uploads\/2023\/10\/shutterstock1255449931-768x508.jpg 768w, https:\/\/giropunt.cat\/wp-content\/uploads\/2023\/10\/shutterstock1255449931-18x12.jpg 18w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af49040 elementor-widget elementor-widget-text-editor\" data-id=\"af49040\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Con car\u00e1cter general, las subvenciones p\u00fablicas percibidas por particulares deben imputarse al IRPF en el ejercicio en que se repercutan, independientemente del momento en que se haya notificado su concesi\u00f3n (siempre que no est\u00e9n exentas de \u00e9ste) impuesto). Por ejemplo, un particular adquiere un veh\u00edculo en 2023, recibe una ayuda de la Administraci\u00f3n ese mismo a\u00f1o y la recauda en 2024: el ingreso debe declararse en el impuesto sobre la renta de este \u00faltimo a\u00f1o. Por otra parte, si la ayuda se materializa en un descuento sobre el precio de este veh\u00edculo, debe declararse en el impuesto sobre la renta de las personas f\u00edsicas correspondiente al a\u00f1o de adquisici\u00f3n.<\/p><p>En algunos casos, se permite declarar la ayuda por cuartas partes en el a\u00f1o de cobro y en los tres siguientes. En concreto, esto ocurre cuando se trata de los siguientes conceptos:<\/p><ul><li>Ayudas p\u00fablicas para la reparaci\u00f3n de defectos estructurales en la construcci\u00f3n de la vivienda habitual.<\/li><\/ul><ul><li>Ayudas incluidas en los planes estatales para el acceso por primera vez a la vivienda en propiedad que reciban los contribuyentes a trav\u00e9s de un pago \u00fanico como Ayuda Estatal Directa a la Entrada (AEDE).<\/li><\/ul><ul><li>Ayudas a titulares de bienes pertenecientes al patrimonio hist\u00f3rico espa\u00f1ol y destinadas exclusivamente a su conservaci\u00f3n o rehabilitaci\u00f3n.<\/li><\/ul><p>Cuando las subvenciones est\u00e9n vinculadas al ejercicio de una actividad econ\u00f3mica, los beneficiarios tendr\u00e1n que declararlas como mayor rentabilidad de esta actividad. Y su imputaci\u00f3n temporal en el IRPF depende de la finalidad a la que se destinen (cubrir gastos o realizar inversiones):<\/p><ul><li><em>Corriente<\/em>. Si se destinan a cubrir gastos del ejercicio, se imputar\u00e1n \u00edntegramente como un mayor ingreso en el ejercicio en el que se notifica su concesi\u00f3n (aunque se cobren posteriormente). Sin embargo, si el empresario aplica el criterio de caja, deber\u00e1 asignar estas subvenciones cuando las cobre, y no en el ejercicio de notificaci\u00f3n.<\/li><\/ul><ul><li><em>De capital<\/em>. Sin embargo, cuando la subvenci\u00f3n est\u00e9 vinculada a la adquisici\u00f3n de un activo, deber\u00e1 asignarse en la misma proporci\u00f3n en que se amortice el activo (respetando as\u00ed el principio de correlaci\u00f3n de ingresos y gastos).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-339a4c2d elementor-widget elementor-widget-text-editor\" data-id=\"339a4c2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>Si recibe una subvenci\u00f3n, nuestros profesionales analizar\u00e1n si est\u00e1 exenta de IRPF. Y si se debe declarar, le indicar\u00e1n c\u00f3mo y cu\u00e1ndo debe incluirse en este impuesto.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-63f52645 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"63f52645\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4095b8d0 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4095b8d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contenido relacionado<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34dab9d elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"34dab9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70c1ad83 elementor-grid-eael-col-3 elementor-grid-tablet-eael-col-2 elementor-grid-mobile-eael-col-1 elementor-widget elementor-widget-eael-post-grid\" data-id=\"70c1ad83\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;eael_post_grid_columns&quot;:&quot;eael-col-3&quot;,&quot;eael_post_grid_columns_tablet&quot;:&quot;eael-col-2&quot;,&quot;eael_post_grid_columns_mobile&quot;:&quot;eael-col-1&quot;}\" data-widget_type=\"eael-post-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"eael-post-grid-70c1ad83\" class=\"eael-post-grid-container\">\n            <div class=\"eael-post-grid eael-post-appender eael-post-appender-70c1ad83 eael-post-grid-style-one\" data-layout-mode=\"grid\"><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-4660 category-noticies tags-fiscal\" data-id=\"4660\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/giropunt.cat\/es\/inici-de-la-campanya-dirpf-del-2023\/\" title=\"Inicio de la campa\u00f1a de IRPF de 2023\">Comienzo de la campa\u00f1a del IMPUESTO sobre la renta de 2023<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>Desde el 4 de abril ya se puede presentar el IRPF del...<\/p><\/div>\n                    <\/div><div class=\"eael-entry-footer\"><div class=\"eael-entry-meta\"><span class=\"eael-posted-on\"><time datetime=\"3 de abril de 2024\">El 3 de abril de 2024<\/time><\/span><\/div><\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-4632 category-noticies tags-fiscal\" data-id=\"4632\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/giropunt.cat\/es\/devolucio-diva-suportat-a-la-ue\/\" title=\"Devoluci\u00f3n de IVA soportado en la UE\">Un reembolso del IVA pagado en la UE<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>No siempre es necesario esperar hasta septiembre para conseguirlo.<\/p><\/div>\n                    <\/div><div class=\"eael-entry-footer\"><div class=\"eael-entry-meta\"><span class=\"eael-posted-on\"><time datetime=\"1 de abril de 2024\">El 1 de abril de 2024<\/time><\/span><\/div><\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-4604 category-noticies tags-fiscal\" data-id=\"4604\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-wrapper\"><header class=\"eael-entry-header\"><h2 class=\"eael-entry-title\"><a class=\"eael-grid-post-link\" href=\"https:\/\/giropunt.cat\/es\/pagaments-fraccionats-de-lis\/\" title=\"Pagos fraccionados del IS\">Los pagos fraccionados de ES<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>Su empresa los debe presentar antes del 22...<\/p><\/div>\n                    <\/div><div class=\"eael-entry-footer\"><div class=\"eael-entry-meta\"><span class=\"eael-posted-on\"><time datetime=\"27 de marzo de 2024\">27 de marzo de 2024<\/time><\/span><\/div><\/div><\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap eael-force-hide\">\n                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f\u00edsiques?<\/p>","protected":false},"author":1,"featured_media":1374,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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