{"id":4598,"date":"2024-05-02T09:46:29","date_gmt":"2024-05-02T09:46:29","guid":{"rendered":"https:\/\/amsel.es\/?p=4598"},"modified":"2024-05-02T09:46:33","modified_gmt":"2024-05-02T09:46:33","slug":"borrador-automatico","status":"publish","type":"post","link":"https:\/\/amsel.es\/en\/2024\/05\/02\/borrador-automatico\/","title":{"rendered":"Circular mayo 2024"},"content":{"rendered":"\n<p><strong>1.- Aviso de seguridad para la Campa\u00f1a Renta el ejercicio 2023. <\/strong><\/p>\n\n\n\n<p>La Agencia Tributaria ha alertado, como ocurre otros a\u00f1os, de la potencialidad de sufrir alg\u00fan tipo de fraude con ocasi\u00f3n del periodo voluntario de presentaci\u00f3n de la autoliquidaci\u00f3n del IRPF.<br>Les trasladamos el contenido de las recomendaciones de la propia AEAT.<\/p>\n\n\n\n<p><strong>2.- Datos sobre la competitividad Fiscal en Espa\u00f1a en 2023.<\/strong><\/p>\n\n\n\n<p>El Instituto de Estudios Econ\u00f3micos ha publicado su informe de Competitividad Fiscal 2023 en<br>el que destaca el impacto negativo del endurecimiento de la fiscalidad empresarial en Espa\u00f1a<br>en el crecimiento econ\u00f3mico. Espa\u00f1a ha experimentado un aumento continuado de la presi\u00f3n<br>fiscal en los \u00faltimos a\u00f1os, coloc\u00e1ndose por encima de la media de la Uni\u00f3n Europea y la OCDE<br>en muchos \u00edndices analizados.<\/p>\n\n\n\n<p><strong>3.- El Tribunal Supremo se pronuncia sobre las p\u00e9rdidas patrimoniales en las donaciones.<\/strong>                            El Tribunal Supremo se acaba de pronunciar en su sentencia de 14 de abril de 2024 (n\u00ba rec. 8830\/2022) sobre si, en interpretaci\u00f3n del art\u00edculo 33.5.c) de la Ley del IRPF, procede computar las p\u00e9rdidas patrimoniales declaradas, debidas a transmisiones lucrativas por actos inter vivos o liberalidades, cuando, en unidad de acto, se computan las ganancias patrimoniales tambi\u00e9n declaradas, derivadas de ese mismo tipo de transmisiones.<\/p>\n\n\n\n<p><strong>4.- Deducci\u00f3n por obras de mejora de la eficiencia energ\u00e9tica en viviendas: la importancia del<br>certificado. <\/strong>                                                                                                                                                      El Real Decreto 19\/2021, de 5 de octubre, introdujo en la Ley de IRPF tres nuevas deducciones<br>temporales en la cuota sobre las cantidades invertidas en obras de mejora de eficiencia<br>energ\u00e9tica en inmuebles, ya sean la vivienda habitual o arrendada para su uso como vivienda<br>del contribuyente.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1.- Aviso de seguridad para la Campa\u00f1a Renta el ejercicio 2023. La Agencia Tributaria ha alertado, como ocurre otros a\u00f1os, de la potencialidad de sufrir alg\u00fan tipo de fraude con ocasi\u00f3n del periodo voluntario de presentaci\u00f3n de la autoliquidaci\u00f3n del IRPF.Les trasladamos el contenido de las recomendaciones de la propia AEAT. 2.- Datos sobre la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12,1],"tags":[123,109,113,118,115,114,112,120,111,110,45,117,116,108,124],"class_list":["post-4598","post","type-post","status-publish","format-standard","hentry","category-circulares","category-sin-categorizar","tag-certificado","tag-competitividad","tag-crecimiento","tag-deduccion","tag-donaciones","tag-economico","tag-empresarial","tag-energetica","tag-fiscalidad","tag-fraude","tag-irpf","tag-patrimoniales","tag-perdidas","tag-phising","tag-vivienda"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Circular mayo 2024 - Amsel Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amsel.es\/en\/2024\/05\/02\/borrador-automatico\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Circular mayo 2024 - Amsel Assessors\" \/>\n<meta property=\"og:description\" content=\"1.- Aviso de seguridad para la Campa\u00f1a Renta el ejercicio 2023. 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