{"id":30310,"date":"2024-10-10T12:25:17","date_gmt":"2024-10-10T10:25:17","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=30310"},"modified":"2024-10-28T12:45:07","modified_gmt":"2024-10-28T10:45:07","slug":"cierre-contable-y-fiscal-2024-2a-edicion","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/cierre-contable-y-fiscal-2024-2a-edicion\/","title":{"rendered":"Cierre contable y fiscal 2024 &#8211; 2\u00aa edici\u00f3n"},"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<!-- START Cierre contable y fiscal de 2024 2 REVOLUTION SLIDER 6.7.38 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window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid vc_custom_1626167642793\"><div class=\"wpb_animate_when_almost_visible wpb_fadeInLeft fadeInLeft 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=\"ult-spacer spacer-69d3d47406bee\" data-id=\"69d3d47406bee\" data-height=\"220\" data-height-mobile=\"220\" data-height-tab=\"220\" data-height-tab-portrait=\"220\" data-height-mobile-landscape=\"220\" style=\"clear:both;display:block;\"><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><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:#ececec;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=\"#ececec\" ><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon 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dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #2d2926;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 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-69d3d47406fff\" data-id=\"69d3d47406fff\" 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-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-971dbfdb925f14e3368e52e9aa4c73d8 .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-971dbfdb925f14e3368e52e9aa4c73d8 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\"  >31\/10\/24<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3d4740724b\" data-id=\"69d3d4740724b\" 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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-b55afee9c1aa19c8ee9aec1b67c38a2d .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-b55afee9c1aa19c8ee9aec1b67c38a2d 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\"  >10:00-14:00 h<\/p><div class=\"dt-text-desc\">Hora<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3d4740746a\" data-id=\"69d3d4740746a\" 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-69d3d474074ec\" data-id=\"69d3d474074ec\" 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 cierre contable de 2024 se tiene que realizar seg\u00fan el contenido de la Resoluci\u00f3n de 9 de febrero de 2016, del Instituto de Contabilidad y Auditor\u00eda de Cuentas, por la que se desarrollan las normas de registro, valoraci\u00f3n y elaboraci\u00f3n de las cuentas anuales para la contabilizaci\u00f3n del Impuesto sobre Beneficios. Tambi\u00e9n desde el punto de vista fiscal hay que aplicar la Ley del Impuesto sobre Sociedades (Ley 27\/2014 del impuesto sobre<br \/>\nsociedades). Durante la sesi\u00f3n, se presentar\u00e1n mediante casos pr\u00e1cticos las novedades que se introdujeron tanto la Resoluci\u00f3n del ICAC como la Ley 27\/2014 del impuesto sobre sociedades motivados por diversas medidas fiscales aprobadas por el Gobierno, como por ejemplo el Real Decreto\u2010ley 8\/2023, de 27 de diciembre, por el que se adoptan medidas para afrontar las consecuencias econ\u00f3micas y sociales derivadas de los conflictos en Ucrania y Oriente Pr\u00f3ximo, as\u00ed como para paliar los efectos de la sequ\u00eda, que han introducido diversos cambios, como por ejemplo en la Reserva de capitalizaci\u00f3n, y los gastos no registrados en ejercicios prescritos.<\/p>\n<ul>\n<li>Reconocimiento de activos por impuestos diferidos.<\/li>\n<li>Reserva de capitalizaci\u00f3n.<\/li>\n<li>Reserva de nivelaci\u00f3n.<\/li>\n<li>Limitaci\u00f3n de la exenci\u00f3n por dividendos y plusval\u00edas de inversiones financieras.<\/li>\n<li>Libertad de amortizaci\u00f3n en instalaciones destinadas al autoconsumo de energ\u00eda el\u00e9ctrica que utilicen energ\u00eda procedente de fuentes renovables.<\/li>\n<li>Amortizaci\u00f3n acelerada en inversiones en veh\u00edculos el\u00e9ctricos.<\/li>\n<li>Retribuci\u00f3n de los administradores, despu\u00e9s de las \u00faltimas sentencias del Tribunal Supremo de 2024.<\/li>\n<li>Etc.<\/li>\n<\/ul>\n<p>Con el curso, se pretende realizar un an\u00e1lisis exhaustivo de todas las operaciones citadas anteriormente desde la \u00f3ptica de la Resoluci\u00f3n del ICAC, y adem\u00e1s todas aquellas otras que pueden afectar al cierre contable y fiscal del ejercicio 2024, siempre desde la doble \u00f3ptica contable y fiscal, con el objetivo de que pueda ayudar al auditor de cuentas en la verificaci\u00f3n de las Cuentas Anuales de 2024.<\/p>\n<p>Hay que tener en cuenta que la auditor\u00eda del \u00e1rea fiscal es muy importante en todo proceso de auditor\u00eda de cuentas, hasta tal punto que en algunos casos es necesaria la intervenci\u00f3n de un \u201cexperto del auditor\u201d seg\u00fan la NIA\u2010ES 620, por ese motivo es necesario que el auditor tambi\u00e9n este al d\u00eda en las \u00faltimas modificaciones fiscales que se hayan producido. Tambi\u00e9n, se tender\u00e1 en cuenta las consultas del ICAC m\u00e1s importantes que se han publicado<br \/>\nen el ejercicio 2023 y 2024 respecto a esta materia. De este modo, en la jornada se analizar\u00e1n con detalle estas operaciones mediante casos pr\u00e1cticos, ya que el auditor de cuentas debe ser conocedor de las mismas para efectuar correctamente la auditor\u00eda del ejercicio 2024. Tambi\u00e9n se analizar\u00e1 la contabilizaci\u00f3n del efecto impositivo y el impacto de las diferencias permanentes y temporarias por limitaci\u00f3n de gastos financieros, limitaci\u00f3n de la exenci\u00f3n por dividendos y plusval\u00edas de inversiones financieras, l\u00edmites para las deducciones de la cuota, no deducibilidad de deterioros, el caso de los deterioros de inversiones financieras cualificadas, etc.<\/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=9022\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-7640\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69d3d47407c76\"  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-7640'  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>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\"><strong>Lugar de celebraci\u00f3n: Sal\u00f3n de Grados de la Facultad de Econ\u00f3micas y Empresariales de la Universidad de Sevilla<\/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: 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. Gregorio Labatur Serer.<\/strong><\/p>\n<p>Profesor Titular de Contabilidad de la Universidad de Valencia. Miembro del REC. Experto en Valoraci\u00f3n de Empresas VA\/1293\/0020\/AECA. Miembro Comit\u00e9 consultivo de Economistas Contables.<\/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 presencial \u00abCierre contable y fiscal de 2024\u00bb est\u00e1 dirigido a todos los <strong>auditores<\/strong>\u00a0y\u00a0<strong>contables<\/strong> interesados en aprender a realizar correctamente el cierre fiscal del a\u00f1o 2024 de una empresa.<\/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>Cierre contable y fiscal 2024 &#8211; 2\u00aa edici\u00f3n<\/strong><\/p>\n<ul>\n<li>Cierre contable 2024. Responsabilidad de los administradores.<\/li>\n<li>Obligaci\u00f3n de dep\u00f3sito de Cuentas Anuales.<\/li>\n<li>Principales consultas del ICAC durante el ejercicio 2023 y 2024 relacionados con el m\u00e9todo del efecto impositivo y con el registro contable del Impuesto sobre Sociedades.<\/li>\n<li>La Resoluci\u00f3n de 9 de febrero de 2016, del Instituto de Contabilidad y Auditor\u00eda de Cuentas, por la que se desarrollan las normas de registro, valoraci\u00f3n y elaboraci\u00f3n de las cuentas anuales para la contabilizaci\u00f3n del Impuesto sobre Beneficios:\n<ul>\n<li>Reconocimiento de activos por impuestos diferidos. Posibilidad de descuento de los saldos de activo y pasivo por impuestos diferidos.<\/li>\n<li>Valoraci\u00f3n.<\/li>\n<li>Problem\u00e1tica de la nueva Reserva de capitalizaci\u00f3n.<\/li>\n<li>Problem\u00e1tica de la nueva Reserva de nivelaci\u00f3n.<\/li>\n<li>Limitaci\u00f3n de la exenci\u00f3n por dividendos y plusval\u00edas de inversiones financieras.<\/li>\n<li>Etc.<\/li>\n<\/ul>\n<\/li>\n<li>Tablas de amortizaci\u00f3n fiscales. Supuestos de libertad de amortizaci\u00f3n.<\/li>\n<li>An\u00e1lisis practico de los gastos no fiscalmente deducibles. Novedades en materia de deducibilidad de determinados gastos.<\/li>\n<li>No deducibilidad de deterioros.<\/li>\n<li>Modificaciones en materia de imputaci\u00f3n temporal en operaciones realizadas por grupos.<\/li>\n<li>Contabilizaci\u00f3n de operaciones vinculadas.<\/li>\n<li>Compensaci\u00f3n de bases imponibles negativas.<\/li>\n<li>Tratamiento de la doble imposici\u00f3n Articulo 21 de la LIS.<\/li>\n<li>Estudio del r\u00e9gimen de las entidades de reducida dimensi\u00f3n: La reserva de nivelaci\u00f3n de bases imponibles negativas.<\/li>\n<li>El deterioro de las inversiones financieras cualificadas en el caso de extinci\u00f3n de la sociedad participada.<\/li>\n<li>Libertad de amortizaci\u00f3n en instalaciones destinadas al autoconsumo de energ\u00eda el\u00e9ctrica que utilicen energ\u00eda procedente de fuentes renovables, la Amortizaci\u00f3n acelerada en inversiones en veh\u00edculos el\u00e9ctricos, etc.<\/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\">\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 cuenta con la <strong>homologaci\u00f3n<\/strong> del Registro de Economistas Auditores, computando con <strong>2 horas en \u201cContabilidad\u201d<\/strong>, y <strong>2 horas en \u201cOtras materias\u201d <\/strong>y<strong> 4 horas en REC].<\/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=9022\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-8569\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69d3d47408fad\"  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-8569'  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>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\"><strong>Lugar de celebraci\u00f3n: Sal\u00f3n de Grados de la Facultad de Econ\u00f3micas y Empresariales de la Universidad de Sevilla<\/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: 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 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  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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=\"\" 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