{"id":29524,"date":"2024-03-22T11:16:45","date_gmt":"2024-03-22T09:16:45","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=29524"},"modified":"2024-03-22T11:16:45","modified_gmt":"2024-03-22T09:16:45","slug":"novedades-sobre-el-irpf-del-periodo-impositivo-2023","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/novedades-sobre-el-irpf-del-periodo-impositivo-2023\/","title":{"rendered":"Novedades sobre el IRPF del per\u00edodo impositivo 2023"},"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_1665658112388 vc_row-no-padding vc_row-o-content-middle vc_row-flex\"><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 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dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-aa03302b326f69a9860f60538ee68bf2 .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-aa03302b326f69a9860f60538ee68bf2 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\"  >25\/04\/24<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6a21751c782b5\" data-id=\"6a21751c782b5\" 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-6a21751c783c6\" data-id=\"6a21751c783c6\" 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-6a21751c7840e\" data-id=\"6a21751c7840e\" 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<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><strong>El Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF)<\/strong> es uno de los tributos m\u00e1s relevantes en cualquier sistema fiscal, y su constante evoluci\u00f3n implica una necesidad continua de actualizaci\u00f3n para los profesionales del \u00e1mbito tributario. En este contexto, el curso \u00abNovedades sobre el IRPF del Per\u00edodo Impositivo 2023\u00bb se presenta como una herramienta fundamental para comprender y aplicar las modificaciones y actualizaciones introducidas en la normativa fiscal relacionada con el IRPF para el a\u00f1o 2023.<\/p>\n<p>A lo largo de este curso, se explorar\u00e1n en detalle las nuevas disposiciones legales, las \u00faltimas jurisprudencias relevantes y las implicaciones pr\u00e1cticas para los contribuyentes, con el objetivo de dotar a los participantes de los conocimientos necesarios para asesorar de manera efectiva en materia de IRPF en el ejercicio fiscal 2023.<\/p>\n<\/div>\n<\/div>\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=8444\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-7277\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6a21751c78929\"  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-7277'  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 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><strong>\u00a0Novedades sobre el IRPF del per\u00edodo impositivo 2023<\/strong><\/p>\n<ul>\n<li>Posibilidad de probar por otros medios diferentes de la tenencia del t\u00edtulo que lo acredite circunstancias como la condici\u00f3n de familia numerosa o la discapacidad de una persona.<\/li>\n<li>Exenci\u00f3n por reinversi\u00f3n en vivienda abitual. Equiparaci\u00f3n de la vivienda familiar a la vivienda habitual.<\/li>\n<li>Posibilidad de aplicar el r\u00e9gimen de m\u00f3dulos de Autotaxis a otras actividades de similares caracter\u00edsticas.<\/li>\n<li>Deducci\u00f3n en la cuota \u00edntegra del impuesto por reinversi\u00f3n de beneficios obtenidos en actividades econ\u00f3micas.<\/li>\n<li>Ejercicio de opciones al presentar la autoliquidaci\u00f3n y posterior cambio de las circunstancias.<\/li>\n<li>Gastos deducibles en el teletrabajo. Rendimientos de actividades econ\u00f3micas.<\/li>\n<li>Deducci\u00f3n por inversi\u00f3n en vivienda habitual.<\/li>\n<li>Movilidad geogr\u00e1fica.<\/li>\n<li>Deducci\u00f3n por maternidad.<\/li>\n<li>Cobro de intereses de demora.<\/li>\n<li>Deducci\u00f3n del art\u00edculo 81 bis de la ley del impuesto sobre la renta. En particular, deducci\u00f3n por no percibir pensiones alimenticias.<\/li>\n<li>Coeficientes de actualizaci\u00f3n del valor de adquisici\u00f3n en el c\u00e1lculo de las ganancias patrimoniales.<\/li>\n<li>Pensiones alimenticias en favor de los hijos, tributaci\u00f3n conjunta, minimo por descendiente.<\/li>\n<li>R\u00e9gimen de atribuci\u00f3n de rentas.<\/li>\n<li>Gastos de defensa jur\u00eddica en el c\u00e1lculo de los rendimientos netos del trabajo.<\/li>\n<li>Tributaci\u00f3n conjunta. Consideraci\u00f3n de los menores de edad como deudores solidarios.<\/li>\n<li>Deducci\u00f3n en la cuota por la adquisici\u00f3n de veh\u00edculos el\u00e9ctricos.<\/li>\n<li>Bonificaci\u00f3n arrendamiento de viviendas en los rendimientos de capital inmobiliario.<\/li>\n<li>Planes de pensiones.<\/li>\n<li>Ventajas fiscales de las empresas emergentes.<\/li>\n<li>Deducci\u00f3n por mejora de la eficiencia energ\u00e9tica o t\u00e9rmica de las viviendas.<\/li>\n<li>Extinciones de condominio.<\/li>\n<li>Alteraci\u00f3n del valor de transmisi\u00f3n en el c\u00e1lculo de una ganancia patrimonial.<\/li>\n<\/ul>\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=8444\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-3249\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6a21751c79177\"  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-3249'  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-27\" class=\"tablepress tablepress-id-27\">\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<\/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-27 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 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 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><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>PRESENCIALModalidad 25\/04\/24Fecha 09:30-13:30 hHora Introducci\u00f3n El Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es uno de los tributos m\u00e1s relevantes en cualquier sistema fiscal, y su constante evoluci\u00f3n implica una necesidad continua de actualizaci\u00f3n para los profesionales del \u00e1mbito tributario. En este contexto, el curso \u00abNovedades sobre el IRPF del Per\u00edodo Impositivo 2023&#8243;&hellip;<\/p>","protected":false},"author":5251,"featured_media":26100,"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\/29524"}],"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=29524"}],"version-history":[{"count":4,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/29524\/revisions"}],"predecessor-version":[{"id":29528,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/29524\/revisions\/29528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media\/26100"}],"wp:attachment":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media?parent=29524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/categories?post=29524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/tags?post=29524"},{"taxonomy":"calendar","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/calendar?post=29524"},{"taxonomy":"organizer","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/organizer?post=29524"},{"taxonomy":"venue","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/venue?post=29524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}