{"id":4071,"date":"2023-11-06T11:06:10","date_gmt":"2023-11-06T11:06:10","guid":{"rendered":"https:\/\/amsel.es\/?page_id=4071"},"modified":"2024-03-04T07:09:56","modified_gmt":"2024-03-04T07:09:56","slug":"circulars","status":"publish","type":"page","link":"https:\/\/amsel.es\/ca\/circulars\/","title":{"rendered":"Circulars"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4071\" class=\"elementor elementor-4071 elementor-4070\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-844b365 e-con-full e-flex e-con e-parent\" data-id=\"844b365\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35466b7 elementor-widget elementor-widget-slider_revolution\" data-id=\"35466b7\" data-element_type=\"widget\" data-widget_type=\"slider_revolution.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wp-block-themepunch-revslider\">\n\t\t\t<!-- START Circulares REVOLUTION SLIDER 6.7.35 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_19_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_19_1\" style=\"\" data-version=\"6.7.35\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-54\" data-title=\"Equipo multidisciplinario\" data-link=\"\/\/amsel.es\/contacto\/\" data-tag=\"l\" data-target=\"_self\" data-seoz=\"front\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/amsel.es\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"Equipo multidisciplinario\" title=\"Circulars\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/amsel.es\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/transparent.png\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-19-slide-54-layer-0\" \n\t\t\t\t\t\t\t\tdata-type=\"image\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:normal;s:20,20,20,4;l:0,0,0,6;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:[&#039;100%&#039;,&#039;100%&#039;,&#039;100%&#039;,&#039;100%&#039;];h:[&#039;100%&#039;,&#039;100%&#039;,&#039;100%&#039;,&#039;100%&#039;];\"\n\t\t\t\t\t\t\t\tdata-basealign=\"slide\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;\"\n\t\t\t\t\t\t\t><img fetchpriority=\"high\" decoding=\"async\" src=\"\/\/amsel.es\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" class=\"tp-rs-img rs-lazyload\" width=\"1358\" height=\"459\" data-lazyload=\"\/\/amsel.es\/wp-content\/uploads\/2023\/10\/CONTENIDO3-1.jpeg\" data-c=\"cover-proportional\" data-no-retina> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_19_1',rl:[1240,1240,1240,480],el:[620,620,620,500],gw:[2560,2560,2560,480],gh:[620,620,620,500],type:'carousel',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider191\"]!==undefined) {window.RS_MODULES.modules[\"revslider191\"].once = false;window.revapi19 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fdd258 e-flex e-con-boxed e-con e-parent\" data-id=\"3fdd258\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34d9eda elementor-widget elementor-widget-heading\" data-id=\"34d9eda\" data-element_type=\"widget\" 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\">Circulars<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c96ced4 elementor-widget elementor-widget-text-editor\" data-id=\"c96ced4\" data-element_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>Informaci\u00f3 sobre l&#8217;actualitat fiscal, comptable i mercantil.<\/p>\n\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<div class=\"elementor-element elementor-element-bc7328b e-flex e-con-boxed e-con e-parent\" data-id=\"bc7328b\" data-element_type=\"container\">\n\t\t\t\t\t<div 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class=\"elementor elementor-4041 e-loop-item e-loop-item-4804 post-4804 post type-post status-publish format-standard hentry category-circulares tag-arrendamiento tag-contratada tag-no-residentes-2 tag-notificaciones tag-persona tag-software tag-uso tag-vacaciones tag-viviendas\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/08\/01\/circular-agosto-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Circular agosto 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.- C\u00f3mo evitar notificaciones de la AEAT durante las vacaciones.\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.-  \u00bfPor qu\u00e9 la Comisi\u00f3n Europea ha abierto un procedimiento a Espa\u00f1a por gravar las viviendas de los no residentes?\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.- La AEAT contra las empresas que utilizan \u201csoftware de doble uso\u201d\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-1422aa9 elementor-widget elementor-widget-text-editor\" data-id=\"1422aa9\" data-element_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\t4.-  El arrendamiento de inmuebles como actividad econ\u00f3mica. La persona contratada a jornada completa, \u00bfrequisito m\u00ednimo o suficiente?\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/08\/0000Circular-agosto-2025-web.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/08\/0000Circular-agosto-2025-web.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4786 post-4786 post type-post status-publish format-standard hentry category-circulares tag-autoliquidacion tag-bancos tag-bizum tag-exit-tax tag-informacion tag-modelo-200\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/07\/02\/circular-julio-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Circular Julio 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1. Autoliquidaciones rectificativas en el Impuesto sobre Sociedades del ejercicio 2024\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2. Campa\u00f1a del Impuesto sobre Sociedades 2024: Principales novedades  del  modelo  200  que  se deben conocer\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.\u00a0\u00a0\u00bfTe cambias de pa\u00eds? Cuidado con el \u201cExit Tax\u201d\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-1422aa9 elementor-widget elementor-widget-text-editor\" data-id=\"1422aa9\" data-element_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\t4.\u00a0\u00a0\u00a0La informaci\u00f3n que los bancos estar\u00e1n obligados a reportar a Hacienda en 2026\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/07\/0000Circular-julio-2025-web.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/07\/0000Circular-julio-2025-web.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4771 post-4771 post type-post status-publish format-standard hentry category-circulares tag-irpf tag-maternidad-pensiones-paternidad-mutalistas tag-patrimonio\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/06\/03\/circular-junio-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">CIRCULAR JUNIO 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.- \u00bfC\u00f3mo hay que declarar en el IRPF el complemento por maternidad en las pensiones reconocido a los padres?\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.- \u00a0Los mutualistas pueden solicitar en 2025 la devoluci\u00f3n del IRPF 2019 a 2022 y ejercicios anteriores no prescritos.\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.-\u00a0\u00a0 Campa\u00f1a Impuesto sobre el Patrimonio 2024: Principales novedades.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/06\/0000Circularweb-junio-2025.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/06\/0000Circularweb-junio-2025.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4758 post-4758 post type-post status-publish format-standard hentry category-circulares\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/05\/09\/circular-mayo-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Circular mayo 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Renta 2024: \u00bfTengo que declarar las ventas de segunda mano realizadas en Wallapop y otras plataformas?\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Exenci\u00f3n por reinversi\u00f3n en vivienda habitual, \u00bfopci\u00f3n o derecho?\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Se vuelve a prorrogar la suspensi\u00f3n de la causa de disoluci\u00f3n para 2025 por p\u00e9rdidas COVID.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Descargar  PDF<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4747 post-4747 post type-post status-publish format-standard hentry category-circulares tag-campana-renta-2 tag-corregir tag-error tag-fraccionado tag-modelo-202 tag-novedades tag-pago tag-rectificativa\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/05\/08\/circular-abril-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">CIRCULAR ABRIL 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 El pr\u00f3ximo 2 de abril se inicia oficialmente la Campa\u00f1a de Renta 2024. Destacamos a continuaci\u00f3n las fechas m\u00e1s significativas y novedades de este a\u00f1o.\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00bfQu\u00e9 ocurre si una vez presentada la declaraci\u00f3n de la renta advertimos errores u omisiones en los datos que hemos declarado?\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Novedades en el pago fraccionado: se modifica el modelo 202 a partir de abril.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/03\/0000Circularweb-abril-2025-1.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/03\/0000Circularweb-abril-2025-1.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4735 post-4735 post type-post status-publish format-standard hentry category-circulares\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/03\/07\/circular-marzo-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">CIRCULAR MARZO 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Obligaciones Fiscales de Marzo: modelo 720. \u00bfQu\u00e9 hay que saber?\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.-\u00a0 \u00a0Implicaciones fiscales del cambio de r\u00e9gimen econ\u00f3mico matrimonial\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.- Teletrabajo, residencia fiscal y tributaci\u00f3n.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\">Descargar  PDF<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4722 post-4722 post type-post status-publish format-standard hentry category-circulares tag-347-declaracion tag-censales tag-obligacion tag-requerimiento tag-terceros tag-titular-real\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2025\/02\/11\/circular-febrero-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">CIRCULAR FEBRERO 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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 1.- Febrero mes de presentaci\u00f3n del modelo 347. \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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.- A partir de febrero de 2025 se producen cambios en las declaraciones censales.\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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 3.-  Obligaci\u00f3n de atender los requerimientos de informaci\u00f3n recibidos por parte de la Administraci\u00f3n tributaria.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/02\/0000AMSELCircularWeb_febrero_2025.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2025\/02\/0000AMSELCircularWeb_febrero_2025.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4710 post-4710 post type-post status-publish format-standard hentry category-circulares tag-frutas tag-huevos tag-irpf tag-iva tag-legumbres tag-queso tag-reserva-de-capitalizacion tag-sociedades tag-tipo-de-gravamen tag-verduras\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2024\/12\/23\/circular-enero-2025\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">CIRCULAR ENERO 2025<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.- Impuesto de Sociedades: modificaciones introducidas por la Ley 7\/2024 de 21 de diciembre\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.- IRPF: modificaciones introducidas por la Ley 7\/2024 de 21 de diciembre\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.- IVA: modificaciones introducidas por la Ley 7\/2024 de 21 de diciembre\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/12\/0000FISCALDesembre2024.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/12\/0000FISCALDesembre2024.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4699 post-4699 post type-post status-publish format-standard hentry category-circulares tag-ano tag-atenciones tag-clientes tag-deducibles tag-empleados-2 tag-final tag-final-ano-irpf-rebajar-medidas-rescate-anticipado-plan tag-gastos tag-irpf-2 tag-medidas tag-pensiones tag-plan tag-representacion tag-rescate\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2024\/12\/04\/circular-diciembre-2024\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Circular diciembre 2024<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.\t10 medidas que puedes adoptar antes de final de a\u00f1o para rebajar tu IRPF.\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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 2.\tEl rescate anticipado del plan de pensiones a partir de 2025.\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.\t\u00bfSon deducibles los gastos de representaci\u00f3n y los destinados a atenciones a clientes y empleados?\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/12\/0000AMSELCircular_diciembre_2024.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/12\/0000AMSELCircular_diciembre_2024.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4690 post-4690 post type-post status-publish format-standard hentry category-circulares tag-7-p tag-coche tag-desempleo tag-electrico tag-extranjero tag-irpf tag-teac tag-trabajos\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2024\/11\/05\/circular-noviembre-2024\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Circular noviembre 2024<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.-    \u00bfQui\u00e9n puede aplicarse la deducci\u00f3n en IRPF por la compra de un coche el\u00e9ctrico? Hasta 31 de diciembre de 2024 la compra de un veh\u00edculo el\u00e9ctrico da derecho a la aplicaci\u00f3n de una deducci\u00f3n \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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.-  Los perceptores de la prestaci\u00f3n por desempleo tendr\u00e1n que presentar la declaraci\u00f3n de la renta a partir del ejercicio 2024.\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.-  EL TEAC aclara c\u00f3mo calcular la retribuci\u00f3n por los d\u00edas trabajados en el extranjero a los efectos de aplicar la exenci\u00f3n del art. 7. p LIRPF.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/11\/0000AMSELCircular_noviembre_2024.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/11\/0000AMSELCircular_noviembre_2024.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4673 post-4673 post type-post status-publish format-standard hentry category-circulares tag-autoliquidacion-rectificativa-iva tag-convenio-regulador tag-deuda tag-divorcio-irpf tag-mutualistas-fallecidos tag-periodo-voluntario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2024\/10\/03\/circular-octubre-2024\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Circular octubre 2024<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.\u00a0Las nuevas autoliquidaciones rectificativas en el \u00e1mbito del IVA: En el pasado mes de agosto se han publicado en el BOE una serie de modificaciones sobre las nuevas autoliquidaciones rectificativas\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.\u00a0C\u00f3mo solicitar la devoluci\u00f3n en IRPF en caso de mutualistas fallecidos. \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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3. Convenio regulador de divorcio o separaci\u00f3n y sus posibles efectos en la declaraci\u00f3n de IRPF.\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-1422aa9 elementor-widget elementor-widget-text-editor\" data-id=\"1422aa9\" data-element_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\t4.\u00a0Consecuencias de no pagar las deudas tributarias en periodo voluntario. La deuda tributaria, tanto si deriva de una autoliquidaci\u00f3n como si es consecuencia de una liquidaci\u00f3n tiene un plazo de pago\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/10\/0000AMSELCircular_octubre_2024.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/10\/0000AMSELCircular_octubre_2024.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4041\" class=\"elementor elementor-4041 e-loop-item e-loop-item-4660 post-4660 post type-post status-publish format-standard hentry category-circulares tag-actividad-economica-arrendamiento tag-ausencia-de-vinculo tag-autoliquidacion tag-inmuebles tag-jornada-completa tag-matrimonial tag-opcion-tributacion-conjunta tag-paridad tag-persona-empleada tag-rectificativa tag-separacion-legal\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-04a6a58 e-con-full e-flex e-con e-child\" data-id=\"04a6a58\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<a class=\"elementor-element elementor-element-4257a62 e-con-full e-flex e-con e-child\" data-id=\"4257a62\" data-element_type=\"container\" href=\"https:\/\/amsel.es\/ca\/2024\/09\/05\/circular-septiembre-2024\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96fb55 elementor-widget elementor-widget-heading\" data-id=\"e96fb55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">CIRCULAR SEPTIEMBRE 2024<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-945d3a7 elementor-widget elementor-widget-text-editor\" data-id=\"945d3a7\" data-element_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\t1.- \u00a0Aprobaci\u00f3n del modelo de autoliquidaci\u00f3n rectificativa IVA. Orden HAC\/819\/2024, de 30 de julio, por la que se modifica la Orden EHA\/3786\/2008, de 29 de diciembre.\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-3e64188 elementor-widget elementor-widget-text-editor\" data-id=\"3e64188\" data-element_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\t2.\tAprobaci\u00f3n de la Ley Org\u00e1nica de representaci\u00f3n paritaria y presencia equilibrada de mujeres y hombres.\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-63f59b9 elementor-widget elementor-widget-text-editor\" data-id=\"63f59b9\" data-element_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\t3.\tResoluci\u00f3n del TEAC  unificaci\u00f3n de criterio. Opci\u00f3n por tributaci\u00f3n conjunta en supuestos de separaci\u00f3n legal o ausencia de v\u00ednculo matrimonial con la guarda y custodia de los hijos compartida.\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-1422aa9 elementor-widget elementor-widget-text-editor\" data-id=\"1422aa9\" data-element_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 4.\tActividad econ\u00f3mica en Entidad dedicada al arrendamiento de inmuebles.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<div class=\"elementor-element elementor-element-193319f e-con-full e-flex e-con e-child\" data-id=\"193319f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-648d891 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"648d891\" data-element_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-875633f elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"875633f\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/09\/0000AMSELCircular_septiembre_2024revXS.pdf\" target=\"_blank\" tabindex=\"-1\"><img decoding=\"async\" width=\"74\" height=\"41\" src=\"https:\/\/amsel.es\/wp-content\/uploads\/2023\/09\/icon_download.png\" class=\"attachment-full size-full wp-image-2355\" alt=\"\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><p class=\"elementor-image-box-title\"><a href=\"https:\/\/amsel.es\/wp-content\/uploads\/2024\/09\/0000AMSELCircular_septiembre_2024revXS.pdf\" target=\"_blank\">Descargar  PDF<\/a><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t<div class=\"e-load-more-anchor\" data-page=\"1\" data-max-page=\"3\" data-next-page=\"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/pages\/4071\/page\/2\/\"><\/div>\n\t\t\t\t<nav class=\"elementor-pagination\" aria-label=\"Pagination\">\n\t\t\t<span class=\"page-numbers prev\">Anterior<\/span>\n<a class=\"page-numbers next\" href=\"https:\/\/amsel.es\/ca\/wp-json\/wp\/v2\/pages\/4071\/page\/2\/\">Seg\u00fcent<\/a>\t\t<\/nav>\n\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Circulars Informaci\u00f3 sobre l&#8217;actualitat fiscal, comptable i mercantil.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-4071","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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