{"id":26797,"date":"2023-01-20T13:43:57","date_gmt":"2023-01-20T11:43:57","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=26797"},"modified":"2023-01-20T14:52:42","modified_gmt":"2023-01-20T12:52:42","slug":"novedades-producidas-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas-que-afecten-a-la-campana-correspondiente-al-periodo-impositivo-2022","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/novedades-producidas-en-el-impuesto-sobre-la-renta-de-las-personas-fisicas-que-afecten-a-la-campana-correspondiente-al-periodo-impositivo-2022\/","title":{"rendered":"Novedades producidas en el impuesto sobre la renta de las personas f\u00edsicas que afecten a la campa\u00f1a correspondiente al per\u00edodo impositivo 2022"},"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 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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-69d3a4bf56bf1\" data-id=\"69d3a4bf56bf1\" 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-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-ec4e1556d8b735b3b057f5e4de004886 .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-ec4e1556d8b735b3b057f5e4de004886 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\"  >16\/02\/2023<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3a4bf56d54\" data-id=\"69d3a4bf56d54\" 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-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-1836f3074733f8e2cdbfbeee5b461be7 .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-1836f3074733f8e2cdbfbeee5b461be7 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\"  >09:30-13:30 h<\/p><div class=\"dt-text-desc\">Hora<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3a4bf56e9d\" data-id=\"69d3a4bf56e9d\" 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-69d3a4bf56ee9\" data-id=\"69d3a4bf56ee9\" 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 curso de &#8216;Novedades producidas en el impuesto sobre la renta de las personas f\u00edsicas que afecten a la campa\u00f1a correspondiente al per\u00edodo impositivo 2022&#8217; aborda todas las novedades introducidas por resoluci\u00f3n del TEAC, consultas vinculantes, Decretos Ley y sentencias del Tribunal Supremo durante el pasado a\u00f1o 2022 y que son vinculantes para este 2023.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<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=7004\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-6254\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69d3a4bf57707\"  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-6254'  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 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\" >Ponente<\/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>D. Manuel Guerra Reguera<\/strong><\/p>\n<p>Profesor Titular de Derecho Financiero y Tributario de la Universidad de Sevilla.<\/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\"><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: 25px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><h2 style=\"font-size: 37px;color: #ffffff;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: 25px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid vc_column-gap-5 vc_row-o-equal-height vc_row-flex\"><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:#ffffff;box-shadow: px px px px none;border-style:solid;border-width:2px;border-radius:8px;border-color:#ffffff;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_bg_color=\"#ffffff\"  data-hover_box_shadow=\"none\"  data-hover_border_color=\"#ffffff\"     data-bg=\"#ffffff\"  data-border_color=\"#ffffff\" >\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Conocer las novedades fiscales de 2022 en materia fiscal.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"ult-spacer spacer-69d3a4bf57fda\" data-id=\"69d3a4bf57fda\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"35\" style=\"clear:both;display:block;\"><\/div>\t\t<\/div><\/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:#ffffff;box-shadow: px px px px none;border-style:solid;border-width:2px;border-radius:8px;border-color:#ffffff;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=\"#ffffff\"  data-border_color=\"#ffffff\" >\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p>Comprender las consultas vinculantes y su aplicaci\u00f3n en la legislaci\u00f3n vigente.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3a4bf58153\" data-id=\"69d3a4bf58153\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"35\" 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:#ffffff;box-shadow: px px px px none;border-style:solid;border-width:2px;border-radius:8px;border-color:#ffffff;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=\"#ffffff\"  data-border_color=\"#ffffff\" >\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p class=\"Default\">Entender todas las sentencias del Tribunal Supremo y sus particularidades correspondientes.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3a4bf58295\" data-id=\"69d3a4bf58295\" data-height=\"0\" data-height-mobile=\"35\" data-height-tab=\"35\" data-height-tab-portrait=\"35\" data-height-mobile-landscape=\"35\" style=\"clear:both;display:block;\"><\/div><\/div><\/div><\/div><\/div><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><!-- Row Backgrounds --><div class=\"upb_color\" data-bg-override=\"0\" data-bg-color=\"#2d2926\" data-fadeout=\"\" 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=\"8.7.2\"  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><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 presencial \u00abNovedades producidas en el impuesto sobre la renta de las personas f\u00edsicas que afecten a la campa\u00f1a correspondiente al per\u00edodo impositivo 2022\u00bb est\u00e1 dirigido a todos los <strong>profesionales<\/strong> interesados en conocer las <strong>novedades fiscales<\/strong> que se comentan a continuaci\u00f3n.<\/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<p><span style=\"font-size: large;\"><strong>Novedades producidas en el impuesto sobre la renta de las personas f\u00edsicas que afecten a la campa\u00f1a correspondiente al per\u00edodo <\/strong><\/span><span style=\"font-size: large;\"><strong>impositivo 2022<\/strong><\/span><\/p>\n<ol>\n<li>Novedades introducidas mediante Ley de Presupuestos Generales del Estado para 2022<\/li>\n<li>Novedades en materia de deducciones auton\u00f3micas aprobadas durante 2022.<\/li>\n<li>Ley 2\/2022, de 24 de febrero. Exenci\u00f3n del ingreso m\u00ednimo vital<\/li>\n<li>Resoluci\u00f3n del TEAC de 25 de febrero de 2022. Despido improcedente a directivo.<\/li>\n<li>Consulta Vinculante de 4 de febrero de 2022. Movilidad geogr\u00e1fica<\/li>\n<li>Consulta Vinculante de 24 de febrero de 2022. R\u00e9gimen especial de trabajadores desplazado al territorio espa\u00f1ol.<\/li>\n<li>Sentencia del Tribunal Supremo de 23 de febrero de 2022. Exenci\u00f3n de la ganancia patrimonial procedente de la transmisi\u00f3n de la vivienda habitual si se reinvierte el valor de transmisi\u00f3n en una nueva vivienda en construcci\u00f3n.<\/li>\n<li>Sentencia del Tribunal Supremo de 9 de febrero de 2022. Retribuci\u00f3n de fondos propios en especie a los socios de una sociedad. Valoraci\u00f3n de esos rendimientos.<\/li>\n<li>Sentencia del Tribunal Supremo de 23 de febrero de 2022. Dietas. Desplazamiento durante un per\u00edodo inferior a nueve meses. C\u00f3mputo de ese per\u00edodo.<\/li>\n<li>Consulta Vinculante de 14 de febrero de 2022. Actividad de temporada en estimaci\u00f3n directa. Deducibilidad del alquiler durante todo el a\u00f1o.<\/li>\n<li>Resoluci\u00f3n del Tribunal Econ\u00f3mico Administrativo Central de 4 de marzo de 2022. Modelo 720. Ganancias patrimoniales no justificadas. R\u00e9gimen sancionador. Tenencia de bienes en el extranjero. Prescripci\u00f3n. Jurisprudencia del Tribunal Superior de Justicia de la Uni\u00f3n Europea.<\/li>\n<li>Sentencia del Tribunal Supremo de 29 de marzo de 2022. Subvenciones de capital. Criterio de imputaci\u00f3n temporal cuando el aut\u00f3nomo ha elegido el criterio de caja.<\/li>\n<li>Consulta Vinculante de 23 de marzo de 2022. R\u00e9gimen de trabajadores desplazados y opci\u00f3n de compra sobre acciones.<\/li>\n<li>Consulta Vinculante de 18 de marzo de 2022. Indemnizaci\u00f3n por despido a trabajador en el r\u00e9gimen especial de trabajador desplazado.<\/li>\n<li>Resoluci\u00f3n del Tribunal Econ\u00f3mico Administrativo Central de 26 de abril de 2022. Deducci\u00f3n por parte del obligado tributaria de las retenciones no soportadas.<\/li>\n<li>Deducci\u00f3n por obras que mejoren la eficiencia energ\u00e9tica.<\/li>\n<li>Resoluci\u00f3n del Tribunal Econ\u00f3mico Administrativo Central de 28 de junio de 2022. Obligaci\u00f3n de declarar una pensi\u00f3n extranjera.<\/li>\n<li>Sentencia del Tribunal Supremo de 21 de junio.<\/li>\n<li>Sentencia del Tribunal Supremo de 20 de junio de 2022. Aplicaci\u00f3n de la exenci\u00f3n del art\u00edculo 7.P de la Ley 35\/2006, de 28 de noviembre, al administrador de una sociedad.<\/li>\n<li>Real Decreto Ley 13\/2022, de 26 de julio. Modificaci\u00f3n de la Ley 35\/2006, de 28 de noviembre, del Impuesto de la Renta de las Personas F\u00edsicas y de modificaci\u00f3n parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.<\/li>\n<li>Consulta Vinculante de 2 de agosto de 2022. Deducci\u00f3n por adquisici\u00f3n de vivienda y cambio de pr\u00e9stamo.<\/li>\n<li>Resoluci\u00f3n del Tribunal Econ\u00f3mico Administrativo Central de 22 de septiembre de 2022. Indemnizaci\u00f3n por extinci\u00f3n del contrato laboral de alta direcci\u00f3n por modificaci\u00f3n sustancial de las condiciones de trabajo.<\/li>\n<li>Sentencia del Tribunal Supremo del 10 de octubre de 2022. Extinci\u00f3n de condominio con exceso de adjudicaci\u00f3n.<\/li>\n<\/ol>\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: 0px;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>Esta actividad formativa <strong>no cuenta con horas homologadas.<\/strong><\/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: 0px;margin-bottom: 0px\"><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=7004\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-8784\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69d3a4bf58fd9\"  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-8784'  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 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-16\" class=\"tablepress tablepress-id-16\">\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\">63 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Colegiados en paro\/em\u00e9ritos<\/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\">82 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-16 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=\"8.7.2\"  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>PRESENCIALModalidad 16\/02\/2023Fecha 09:30-13:30 hHora Introducci\u00f3n El curso de &#8216;Novedades producidas en el impuesto sobre la renta de las personas f\u00edsicas que afecten a la campa\u00f1a correspondiente al per\u00edodo impositivo 2022&#8217; 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