{"id":1863,"date":"2024-01-15T09:01:39","date_gmt":"2024-01-15T09:01:39","guid":{"rendered":"https:\/\/giropunt.cat\/?p=1863"},"modified":"2024-03-22T16:26:53","modified_gmt":"2024-03-22T16:26:53","slug":"prestecs-de-socis","status":"publish","type":"post","link":"https:\/\/giropunt.cat\/es\/prestecs-de-socis\/","title":{"rendered":"Pr\u00e9stamos de socios"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1863\" class=\"elementor elementor-1863\" 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\">Pr\u00e9stamos de socios<\/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\">Si la sociedad no los devolver\u00e1, p\u00e1sales a capital<\/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\/2024\/01\/15\/\">\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>enero 15, 2024<\/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>9:01 am<\/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=\"462\" src=\"https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/01\/shutterstock19066057631.jpg\" class=\"attachment-full size-full wp-image-1868\" alt=\"\" srcset=\"https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/01\/shutterstock19066057631.jpg 1000w, https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/01\/shutterstock19066057631-300x139.jpg 300w, https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/01\/shutterstock19066057631-768x355.jpg 768w, https:\/\/giropunt.cat\/wp-content\/uploads\/2024\/01\/shutterstock19066057631-18x8.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>Es habitual que los socios personas f\u00edsicas hagan pr\u00e9stamos a las sociedades en las que participan. Y a efectos fiscales esto tiene algunas consecuencias:<\/p><ul><li>Si el socio que realiza el pr\u00e9stamo tiene como m\u00ednimo el 25% del capital, la operaci\u00f3n se considera vinculada, y ambas partes deben tributar como si los intereses se devengaran a valor de mercado, aunque no se hayan pactado (es a decir, seg\u00fan el tipo de inter\u00e9s que pactaran las partes independientes).<\/li><\/ul><ul><li>Si el importe del pr\u00e9stamo es desproporcionadamente elevado en relaci\u00f3n con el capital pose\u00eddo por el socio, \u00e9ste ser\u00e1 penalizado en su tributaci\u00f3n en el impuesto sobre la renta de las personas f\u00edsicas.<\/li><\/ul><ul><li>Cuando los intereses sean exigibles, la sociedad deber\u00e1 retener su 19%.<\/li><\/ul><p>Adem\u00e1s, puede ocurrir que el pr\u00e9stamo se mantenga a largo plazo (porque la sociedad tiene dificultades para devolverlos o porque simplemente va m\u00e1s holgada sin tener que hacerlo). En estos casos, es aconsejable ponerlos en orden y, en su caso, trasladarlos a capital. Esto mejora la imagen contable de la empresa frente a los bancos (reduciendo deudas y aumentando el patrimonio) y aumenta las posibilidades de obtenci\u00f3n de financiaci\u00f3n en condiciones m\u00e1s favorables.<\/p><p>Pasar el pr\u00e9stamo a capital puede realizarse mediante una ampliaci\u00f3n de capital mediante la compensaci\u00f3n de cr\u00e9ditos. No obstante, debe valorarse c\u00f3mo se encuentran los socios restantes \u2013si los hubiere\u2013 y documentar adecuadamente la operaci\u00f3n.<\/p>\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 su empresa ha recibido o tiene previsto recibir pr\u00e9stamos de los socios, analizaremos la situaci\u00f3n para proponerle la soluci\u00f3n m\u00e1s adecuada desde el punto de vista fiscal y mercantil.<\/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\" 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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-4644 category-noticies tags-mercantil\" data-id=\"4644\">\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\/proteccio-de-dades-en-contractes-entre-empreses\/\" title=\"Protecci\u00f3n de datos de car\u00e1cter personal, en los contratos entre empresas\">Protecci\u00f3n de datos de car\u00e1cter personal, en los contratos entre empresas<\/a><\/h2><\/header><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>S\u00f3lo debe incluir esta cl\u00e1usula en los contratos entre empresas...<\/p><\/div>\n                    <\/div><div class=\"eael-entry-footer\"><div class=\"eael-entry-meta\"><span class=\"eael-posted-on\"><time datetime=\"2 de abril de 2024\">El 2 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><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap eael-force-hide\">\n                <button class=\"eael-load-more-button\" id=\"eael-load-more-btn-70c1ad83\" data-widget-id=\"70c1ad83\" data-widget=\"70c1ad83\" data-page-id=\"1863\" 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capital<\/p>","protected":false},"author":1,"featured_media":3503,"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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