{"id":23766,"date":"2022-01-19T11:21:19","date_gmt":"2022-01-19T09:21:19","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=23766"},"modified":"2022-06-21T13:17:57","modified_gmt":"2022-06-21T11:17:57","slug":"vision-practica-de-la-resolucion-del-icac-sobre-el-reconocimiento-de-ingresos-por-la-entrega-de-bienes-y-prestacion-de-servicios","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/vision-practica-de-la-resolucion-del-icac-sobre-el-reconocimiento-de-ingresos-por-la-entrega-de-bienes-y-prestacion-de-servicios\/","title":{"rendered":"Visi\u00f3n pr\u00e1ctica de la resoluci\u00f3n del ICAC sobre el reconocimiento de ingresos por la entrega de bienes y prestaci\u00f3n de servicios"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" data-vc-stretch-content=\"true\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1650958038204 vc_row-no-padding\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_hidden-sm vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t\t\t\t<p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t\t<sr7-module data-alias=\"vision-practica\" data-id=\"100\" id=\"SR7_100_1\" class=\"rs-ov-hidden\" data-version=\"6.7.55\">\n\t\t\t\t\t<sr7-adjuster><\/sr7-adjuster>\n\t\t\t\t\t<sr7-content>\n\t\t\t\t\t\t<sr7-slide id=\"SR7_100_1-109\" data-key=\"109\">\n\t\t\t\t\t\t\t<sr7-bg id=\"SR7_100_1-109-6\" class=\"sr7-layer\"><noscript><img src=\"https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/Otras-materias-economicas2.jpg\" alt=\"\" title=\"Otras-materias-economicas2\"><\/noscript><\/sr7-bg>\n\t\t\t\t\t\t\t<h1 id=\"SR7_100_1-109-5\" class=\"sr7-layer\">Visi\u00f3n pr\u00e1ctica de la resoluci\u00f3n del <br \/>\nICAC sobre el reconocimiento de <br \/>\ningresos por la entrega de bienes y <br \/>\nprestaci\u00f3n de servicios<\/h1>\n\t\t\t\t\t\t<\/sr7-slide>\n\t\t\t\t\t\t<sr7-slide id=\"SR7_100_1-406\" data-key=\"406\">\n\t\t\t\t\t\t<\/sr7-slide>\n\t\t\t\t\t<\/sr7-content>\n\t\t\t\t\t<image_lists style=\"display:none\">\n\t\t\t\t\t\t<img data-src=\"\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/Otras-materias-economicas2.jpg\" data-libid=\"20900\" data-lib=\"medialibrary\" title=\"Otras-materias-economicas2\" width=\"0\" height=\"0\" data-dbsrc=\"Ly9lY29ub21pc3Rhcy1zZXZpbGxhLmNvbS93cC1jb250ZW50L3VwbG9hZHMvMjAyMS8wNi9PdHJhcy1tYXRlcmlhcy1lY29ub21pY2FzMi5qcGc=\"\/>\n\t\t\t\t\t<\/image_lists>\n\t\t\t\t<\/sr7-module>\n\t\t\t\t<script>\n\t\t\t\t\twindow.SR7 ??={};SR7.PMH ??={}; SR7.PMH[\"SR7_100_1\"] = {cn:100,state:false,fn: function() { if (window._tpt!==undefined && window._tpt.prepareModuleHeight !== undefined) {  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48px;\n  height: 48px;\n  line-height: 48px;\n  font-size: 25px;\n  border-radius: 200px;\n  margin: 0px 0px 10px 0px;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon .icon-inner {\n  min-width: 48px;\n  min-height: 48px;\n  border-radius: 200px;\n}\n@media all and (-ms-high-contrast: none) {\n  .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon .icon-inner:after {\n  min-width: 100%;\n  min-height: 100%;\n  padding: inherit;\n  border-radius: inherit;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-on:before {\n  border-width: 2px;\n  border-style: solid;\n}\n.dt-icon-border-dashed.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-border-on:after {\n  border-width: 2px;\n  border-style: solid;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-dashed.dt-icon-hover-border-on:after {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-dotted.dt-icon-hover-border-on:after {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-border-double.dt-icon-hover-border-on:after {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:hover .soc-icon {\n  color: #fff;\n  background: none;\n}\n#page .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #2d2926;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .dt-text-title a {\n  color: #2d2926;\n  background: none;\n  font-size: 24px;\n  font-weight: bold;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-482cb2df0b00f18e79261508d0902d06 .dt-text-desc {\n  color: #2d2926;\n  background: none;\n  margin-bottom: 0px;\n  font-size: 15px;\n}\n<\/style><div class=\"icon-with-text-shortcode  icon-text-id-482cb2df0b00f18e79261508d0902d06 layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon icomoon-the7-font-the7-map-02\"><\/i><i class=\"dt-hover-icon soc-icon icomoon-the7-font-the7-map-02\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >PRESENCIAL*<\/p><div class=\"dt-text-desc\">Modalidad<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6a21b75cba538\" data-id=\"6a21b75cba538\" data-height=\"0\" data-height-mobile=\"25\" data-height-tab=\"25\" data-height-tab-portrait=\"25\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#d74a21;box-shadow: px px px px none;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_box_shadow=\"none\"     data-bg=\"#d74a21\" ><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon {\n  width: 48px;\n  height: 48px;\n  line-height: 48px;\n  font-size: 25px;\n  border-radius: 200px;\n  margin: 0px 0px 10px 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon .icon-inner {\n  min-width: 48px;\n  min-height: 48px;\n  border-radius: 200px;\n}\n@media all and (-ms-high-contrast: none) {\n  .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon .icon-inner:after {\n  min-width: 100%;\n  min-height: 100%;\n  padding: inherit;\n  border-radius: inherit;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-on:before {\n  border-width: 2px;\n  border-style: solid;\n}\n.dt-icon-border-dashed.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-border-on:after {\n  border-width: 2px;\n  border-style: solid;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-dashed.dt-icon-hover-border-on:after {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-dotted.dt-icon-hover-border-on:after {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-border-double.dt-icon-hover-border-on:after {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:hover .soc-icon {\n  color: #fff;\n  background: none;\n}\n#page .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .dt-text-title a {\n  color: #ffffff;\n  background: none;\n  font-size: 24px;\n  font-weight: bold;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}\n<\/style><div class=\"icon-with-text-shortcode  icon-text-id-cd0fc49d06e0f33b903bb0052e1925ad layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon far fa-calendar-alt\"><\/i><i class=\"dt-hover-icon soc-icon far fa-calendar-alt\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >08\/06\/22<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6a21b75cba6a7\" data-id=\"6a21b75cba6a7\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"ult-content-box-container \" >\t\t<div class=\"ult-content-box\" style=\"background-color:#2d2926;box-shadow: px px px px none;padding:20px;-webkit-transition: all 700ms ease;-moz-transition: all 700ms ease;-ms-transition: all 700ms ease;-o-transition: all 700ms ease;transition: all 700ms ease;\"  data-hover_box_shadow=\"none\"     data-bg=\"#2d2926\" ><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon {\n  width: 48px;\n  height: 48px;\n  line-height: 48px;\n  font-size: 25px;\n  border-radius: 200px;\n  margin: 0px 0px 10px 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon .icon-inner {\n  min-width: 48px;\n  min-height: 48px;\n  border-radius: 200px;\n}\n@media all and (-ms-high-contrast: none) {\n  .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon .icon-inner:after {\n  min-width: 100%;\n  min-height: 100%;\n  padding: inherit;\n  border-radius: inherit;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-on:before {\n  border-width: 2px;\n  border-style: solid;\n}\n.dt-icon-border-dashed.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-border-on:after {\n  border-width: 2px;\n  border-style: solid;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-dashed.dt-icon-hover-border-on:after {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-dotted.dt-icon-hover-border-on:after {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-border-double.dt-icon-hover-border-on:after {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:hover .soc-icon {\n  color: #fff;\n  background: none;\n}\n#page .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .dt-text-title a {\n  color: #ffffff;\n  background: none;\n  font-size: 24px;\n  font-weight: bold;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-cae499dc6056ee0987cc7dd2721ed5df .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}\n<\/style><div class=\"icon-with-text-shortcode  icon-text-id-cae499dc6056ee0987cc7dd2721ed5df layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon icomoon-the7-font-the7-clock-03\"><\/i><i class=\"dt-hover-icon soc-icon icomoon-the7-font-the7-clock-03\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >09:00 - 13:00 h<\/p><div class=\"dt-text-desc\">Hora<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6a21b75cba7ee\" data-id=\"6a21b75cba7ee\" data-height=\"0\" data-height-mobile=\"25\" data-height-tab=\"25\" data-height-tab-portrait=\"25\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><\/div><div class=\"ult-spacer spacer-6a21b75cba84f\" data-id=\"6a21b75cba84f\" data-height=\"25\" data-height-mobile=\"25\" data-height-tab=\"25\" data-height-tab-portrait=\"25\" data-height-mobile-landscape=\"25\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 80px;margin-bottom: 0px\"><div class=\"wpb_animate_when_almost_visible wpb_fadeInUp fadeInUp wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner vc_custom_1626170316418\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Introducci\u00f3n<\/h2><div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>El 30 de enero de 2021 el BOE public\u00f3 el Real Decreto 1\/2021 por el que se modifica <strong>el Plan General de Contabilidad (PGC)<\/strong> y otras normas complementarias, que son de aplicaci\u00f3n para los ejercicios que se inicien a partir del 1 de enero de 2021. El objetivo fundamental de esta reforma es lograr la adecuada homogeneizaci\u00f3n con las normas internacionales que afectan al tratamiento de los instrumentos financieros <strong>(NIIF-UE 9)<\/strong> y al reconocimiento de ingresos procedentes de contratos con clientes <strong>(NIIF-UE 15),<\/strong> as\u00ed como para incluir en nuestro marco general de informaci\u00f3n financiera algunos aspectos relativos a la definici\u00f3n de valor razonable en l\u00ednea con la NIIF-UE 13 o sobre el criterio del valor razonable menos los costes de venta en existencias acorde con la <strong>NIC-UE 2.<\/strong><\/p>\n<p>Posteriormente, en el BOE del 10 de febrero de 2021, se public\u00f3 la Resoluci\u00f3n por la que se dictan normas de registro, valoraci\u00f3n y elaboraci\u00f3n de las cuentas anuales para el reconocimiento de ingresos por la entrega de bienes y la prestaci\u00f3n de servicios, que viene a complementar la nueva Norma de Registro y Valoraci\u00f3n 14 de nuestro PGC.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 25px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Ponentes<\/h2><div class=\"gap\" style=\"line-height: 15px; height: 15px;\"><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><strong>Luis \u00c1ngel Castrillo Lara<\/strong><br \/>\nCatedr\u00e1tico de Escuela Universitaria de Econom\u00eda Financiera y Contabilidad de la Universidad de Burgos.<br \/>\nDoctor en Econom\u00eda y Empresariales por la Universidad de Valladolid y Auditor, miembro del Registro Oficial de Auditores de Cuentas (ROAC).<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Juan Carlos Baruque Sainz de Aja<\/strong><br \/>\nLicenciado en Ciencias Econ\u00f3micas y Empresariales por la Universidad de Valladolid.<br \/>\nAuditor de Cuentas inscrito en el Registro Oficial de Auditores de Cuentas (ROAC).<br \/>\nProfesor Asociado del \u00c1rea de Econom\u00eda Financiera y Contabilidad de la Universidad de Burgos.<\/p>\n<h3><\/h3>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 25px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Objetivos<\/h2><div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>El objetivo de este seminario es profundizar, a trav\u00e9s de 50 casos pr\u00e1cticos, en el contenido de la Resoluci\u00f3n del ICAC sobre reconocimiento de ingresos y prestaci\u00f3n de servicios. Se abordar\u00e1 todo el articulado de la Resoluci\u00f3n y de manera m\u00e1s concreta los denominado \u201cCasos particulares\u201d (Cap\u00edtulo IV).<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >\u00bfA qui\u00e9n va dirigido el curso?<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>El curso \u00abVisi\u00f3n Pr\u00e1ctica de la Resoluci\u00f3n del ICAC sobre el reconocimiento de ingresos por la entrega de bienes y prestaci\u00f3n de servicios \u00bb est\u00e1 dirigido a<strong>\u00a0auditores y expertos contables<\/strong> que quieran poner en pr\u00e1ctica sus conocimientos sobre las nuevas modificaciones del PGC de acuerdo con el Real Decreto 1\/2021, publicado en el BOE el 30 de enero de 2021.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Programa<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<h3><span style=\"font-size: large; color: #000000;\"><strong>Curso \u00abVisi\u00f3n Pr\u00e1ctica de la Resoluci\u00f3n sobre el Reconocimiento del ICAC de ingresos por la entrega de bienes y prestaci\u00f3n de servicios\u00bb<\/strong><\/span><\/h3>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_accordion wpb_content_element  not-column-inherit dt-style dt-accordion-text-big\" data-collapsible=\"yes\" data-vc-disable-keydown=\"false\" data-active-tab=\"1\">\n\t\t<div class=\"wpb_wrapper wpb_accordion_wrapper ui-accordion\">\n\n\n\t<div class=\"wpb_accordion_section group\">\n\t\t<h3 class=\"wpb_accordion_header ui-accordion-header\"><a href=\"#etapa-1-identificar-el-contrato-o-contratos-con-el-cliente-art-3-a-5\"><span>ETAPA 1: Identificar el contrato (o contratos) con el cliente (art 3 a 5)<\/span><\/a><\/h3>\n\t\t<div class=\"wpb_accordion_content ui-accordion-content vc_clearfix\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Criterios para contabilizar el contrato<\/li>\n<li>Combinaci\u00f3n de contratos<\/li>\n<li>Modificaci\u00f3n de contratos<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_accordion_section group\">\n\t\t<h3 class=\"wpb_accordion_header ui-accordion-header\"><a href=\"#etapa-2-identificar-la-o-las-obligaciones-a-cumplir-en-el-contrato-art-6-a-7\"><span>ETAPA 2: Identificar la o las obligaciones a cumplir en el contrato (art 6 a 7)<\/span><\/a><\/h3>\n\t\t<div class=\"wpb_accordion_content ui-accordion-content vc_clearfix\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Bienes o servicios distintos.<\/li>\n<li>Serie de bienes o servicios: Obligaci\u00f3n \u00fanica<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_accordion_section group\">\n\t\t<h3 class=\"wpb_accordion_header ui-accordion-header\"><a href=\"#etapa-3-determinar-el-precio-o-importe-de-la-transaccion-art-12-a-15\"><span>ETAPA 3: Determinar el precio o importe de la transacci\u00f3n (art. 12 a 15)<\/span><\/a><\/h3>\n\t\t<div class=\"wpb_accordion_content ui-accordion-content vc_clearfix\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Contraprestaci\u00f3n variable<\/li>\n<li>Existencia en contrato de un componente financiero significativo<\/li>\n<li>Contraprestaciones distintas al efectivo<\/li>\n<li>Contraprestaci\u00f3n a pagar a un cliente<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_accordion_section group\">\n\t\t<h3 class=\"wpb_accordion_header ui-accordion-header\"><a href=\"#etapa-4-asignar-del-precio-o-importe-de-la-transaccion-a-las-obligaciones-a-cumplir-art-16-a-20\"><span>ETAPA 4: Asignar del precio o importe de la transacci\u00f3n a las obligaciones a cumplir (art.16 a 20)<\/span><\/a><\/h3>\n\t\t<div class=\"wpb_accordion_content ui-accordion-content vc_clearfix\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Asignaci\u00f3n basada en precios de venta independientes<\/li>\n<li>Asignaci\u00f3n de un descuento<\/li>\n<li>Asignaci\u00f3n de una contraprestaci\u00f3n variable a una parte del espec\u00edfica del contrato<\/li>\n<li>Cambios en el precio de la transacci\u00f3n<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_accordion_section group\">\n\t\t<h3 class=\"wpb_accordion_header ui-accordion-header\"><a href=\"#etapa-5-reconocer-los-ingresos-por-actividades-ordinarias-cuando-a-medida-que-la-empresa-cumple-una-obligacion-art-8-a-11\"><span>ETAPA 5: Reconocer los ingresos por actividades ordinarias cuando (a medida que) la empresa cumple una obligaci\u00f3n (art.8 a 11)<\/span><\/a><\/h3>\n\t\t<div class=\"wpb_accordion_content ui-accordion-content vc_clearfix\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Criterios de cumplimiento de una obligaci\u00f3n<\/li>\n<li>Medici\u00f3n del grado de avance<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div class=\"wpb_accordion_section group\">\n\t\t<h3 class=\"wpb_accordion_header ui-accordion-header\"><a href=\"#casos-particulares\"><span>CASOS PARTICULARES:<\/span><\/a><\/h3>\n\t\t<div class=\"wpb_accordion_content ui-accordion-content vc_clearfix\">\n\t\t\t\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<ul>\n<li>Costes incrementales de la obligaci\u00f3n de un contrato (art. 21 y 23)<\/li>\n<li>Costes derivados del cumplimiento de un contrato (art. 22 y 23)<\/li>\n<li>Venta con derecho de devoluci\u00f3n (art.24)<\/li>\n<li>Garant\u00edas entregadas (art.25)<\/li>\n<li>Opci\u00f3n del cliente sobre bienes o servicios adicionales (art.27)<\/li>\n<li>Acuerdos de cesi\u00f3n de licencias (art.29)<\/li>\n<li>Acuerdos de recompra (art. 30)<\/li>\n<li>Acuerdo de dep\u00f3sito (art 31)<\/li>\n<li>Acuerdo de entrega posterior a la facturaci\u00f3n (art.32)<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 50px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p><strong>Homologadas 4 horas<\/strong> de formaci\u00f3n en Contabilidad para la formaci\u00f3n continua de auditores.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 45px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"Matriculacion\" class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" ubtn-ctn-left \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-left ubtn-custom \" href=\"https:\/\/e-conocimiento.org\/gestion\/login.asp?hidIdCurso=6132\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-4408\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6a21b75cbcd71\"  data-hover=\"#d74a21\" data-border-color=\"#d74a21\" data-bg=\"#d74a21\" data-hover-bg=\"#ffffff\" data-border-hover=\"#d74a21\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-4408'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;width:190px;min-height:45px;padding:px px;border-radius:3px;border-width:1px;border-color:#d74a21;border-style:solid;background: #d74a21;color: #ffffff;\"><span class=\"ubtn-hover\" style=\"background-color:#ffffff\"><\/span><span class=\"ubtn-data ubtn-text \" >QUIERO MATRICULARME<\/span><\/button><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 37px;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Tarifas<\/h2><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n<table id=\"tablepress-26\" class=\"tablepress tablepress-id-26\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">Colegiados<\/td><td class=\"column-2\">48 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Colaboradores de colegiados<\/td><td class=\"column-2\">65 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Colegiados en paro<\/td><td class=\"column-2\">24 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Otros asistentes<\/td><td class=\"column-2\">80 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-26 from cache -->\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 25px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h3 style=\"text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\" >Formas de pago<\/h3><\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 15px;margin-bottom: 50px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Pueden realizar el pago por TPV o por transferencia bancaria a la cuenta <span style=\"color: #d74a21;\">ES23 3187 0715 8651 3940 8123<\/span>\u00a0indicando el nombre del curso y el alumno y enviando justificante por correo electr\u00f3nico a <span style=\"color: #d74a21;\">formacionsevilla@economistas.org<\/span>. Las plazas son limitadas y se cubrir\u00e1n por riguroso orden de formalizaci\u00f3n y de matr\u00edcula y pago. Toda inscripci\u00f3n no anulada 24 horas antes del inicio del curso supondr\u00e1 el pago \u00edntegro de la matr\u00edcula.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1623312834472 vc_row-o-content-middle vc_row-flex\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 25px;color: #ffffff;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\" ><strong>Col\u00e9giate<\/strong><br \/>\nAl formar parte del Colegio de Economistas de Sevilla, te podr\u00e1s beneficiar de una tarifa reducida en todos nuestros cursos.<\/h2><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-523518809add5a69e8597104cf46bdda {\n  border-radius: 1px;\n  font-size: 14px;\n  line-height: 16px;\n}\n.btn-shadow#default-btn-523518809add5a69e8597104cf46bdda {\n  box-shadow: 0 1px 6px rgba(0,0,0,0.12);\n  transition: box-shadow 0.2s ease-out, opacity 0.45s;\n}\n.btn-shadow#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: 0 5px 11px 0 rgba(0,0,0,0.18), 0 4px 15px 0 rgba(0,0,0,0.15);\n}\n.btn-3d#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: 0px 2px 0px 0px #cdcdcd;\n}\n.btn-flat#default-btn-523518809add5a69e8597104cf46bdda {\n  box-shadow: none;\n}\n.btn-flat#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: none;\n}\n#default-btn-523518809add5a69e8597104cf46bdda.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda > i {\n  margin-right: 8px;\n  font-size: 12px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:not(:hover) {\n  border-width: 1px;\n  padding: 12px 18px 12px 18px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  border-width: 1px;\n  border-color: #d74a21 !important;\n  color: #d74a21;\n  background: #ececec !important;\n  padding: 12px 18px 12px 18px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:hover * {\n  color: #d74a21;\n}\n#default-btn-523518809add5a69e8597104cf46bdda.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda > i {\n  margin-right: 8px;\n}\n<\/style><div class=\"btn-align-left\"><a href=\"https:\/\/economistas-sevilla.com\/colegiacion\/#servicios-y-ventajas\" class=\"default-btn-shortcode dt-btn fadeInUp animate-element animation-builder link-hover-off btn-flat \" id=\"default-btn-523518809add5a69e8597104cf46bdda\"><span>M\u00c1S INFORMACI\u00d3N<\/span><\/a><\/div><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><!-- Row Backgrounds --><div class=\"upb_bg_img\" data-ultimate-bg=\"url(https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/blockchain-y-bitcoin.jpg)\" data-image-id=\"id^20473|url^https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/blockchain-y-bitcoin.jpg|caption^null|alt^null|title^blockchain-y-bitcoin|description^null\" data-ultimate-bg-style=\"vcpb-vz-jquery\" data-bg-img-repeat=\"no-repeat\" data-bg-img-size=\"cover\" data-bg-img-position=\"\" data-parallx_sense=\"30\" data-bg-override=\"0\" data-bg_img_attach=\"scroll\" data-upb-overlay-color=\"\" data-upb-bg-animation=\"\" data-fadeout=\"\" data-bg-animation=\"left-animation\" data-bg-animation-type=\"h\" data-animation-repeat=\"repeat\" data-fadeout-percentage=\"30\" data-parallax-content=\"\" data-parallax-content-sense=\"30\" data-row-effect-mobile-disable=\"true\" data-img-parallax-mobile-disable=\"true\" data-rtl=\"false\"  data-custom-vc-row=\"\"  data-vc=\"8.7.3\"  data-is_old_vc=\"\"  data-theme-support=\"\"   data-overlay=\"false\" data-overlay-color=\"\" data-overlay-pattern=\"\" data-overlay-pattern-opacity=\"\" data-overlay-pattern-size=\"\"    ><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>PRESENCIAL*Modalidad 08\/06\/22Fecha 09:00 &#8211; 13:00 hHora Introducci\u00f3n El 30 de enero de 2021 el BOE public\u00f3 el Real Decreto 1\/2021 por el que se modifica el Plan General de Contabilidad (PGC) y otras normas complementarias, que son de aplicaci\u00f3n para los ejercicios que se inicien a partir del 1 de enero de 2021. El objetivo&hellip;<\/p>","protected":false},"author":5251,"featured_media":23761,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"categories":[],"tags":[106],"calendar":[],"organizer":[],"venue":[],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/23766"}],"collection":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/users\/5251"}],"replies":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/comments?post=23766"}],"version-history":[{"count":19,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/23766\/revisions"}],"predecessor-version":[{"id":24466,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/23766\/revisions\/24466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media\/23761"}],"wp:attachment":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media?parent=23766"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/categories?post=23766"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/tags?post=23766"},{"taxonomy":"calendar","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/calendar?post=23766"},{"taxonomy":"organizer","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/organizer?post=23766"},{"taxonomy":"venue","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/venue?post=23766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}