{"id":31979,"date":"2025-07-11T09:52:47","date_gmt":"2025-07-11T07:52:47","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=31979"},"modified":"2025-11-03T14:06:15","modified_gmt":"2025-11-03T12:06:15","slug":"cierre-contable-y-fiscal-2025","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/cierre-contable-y-fiscal-2025\/","title":{"rendered":"Cierre contable y fiscal 2025"},"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 2025 REVOLUTION SLIDER 6.7.38 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_456_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_456_1\" style=\"\" data-version=\"6.7.38\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-495\" data-title=\"Slide\" data-anim=\"adpr:false;ms:340;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img src=\"\/\/economistas-sevilla.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"cursos-formacion-consejo-andaluz\" width=\"1024\" height=\"213\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/10\/cursos-formacion-consejo-andaluz-1024x213.jpg\" data-parallax=\"off\" data-panzoom=\"d:10000;ss:100;se:110;\" 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window.RS_MODULES.modules[\"revslider4561\"]!==undefined) {window.RS_MODULES.modules[\"revslider4561\"].once = false;window.revapi456 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) 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-full-width vc_clearfix\"><\/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 vc_hidden-lg vc_hidden-md\"><div class=\"vc_column-inner vc_custom_1626167835524\"><div class=\"wpb_wrapper\">\n\t\t\t<!-- START R Cierre contable fiscal2025 REVOLUTION SLIDER 6.7.38 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_457_2_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_457_2\" style=\"\" data-version=\"6.7.38\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-496\" data-title=\"Slide\" data-anim=\"adpr:false;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img src=\"\/\/economistas-sevilla.com\/wp-content\/plugins\/revslider\/sr6\/assets\/assets\/dummy.png\" alt=\"\" title=\"Auditoria-y-contabilidad\" width=\"1920\" height=\"400\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/Auditoria-y-contabilidad.jpg\" data-parallax=\"off\" data-panzoom=\"d:10000;ss:100;se:110;\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-457-slide-496-layer-1\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;xo:22px,22px,22px,0;yo:257px,257px,257px,378px;\"\n\t\t\t\t\t\t\t\tdata-text=\"s:45,45,45,35;l:55,55,55,37;fw:700;a:center;\"\n\t\t\t\t\t\t\t\tdata-frame_0=\"o:1;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"st:1000;sp:500;sR:1000;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:7500;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;font-family:'Raleway';\"\n\t\t\t\t\t\t\t>CIERRE CONTABLE <br> Y FISCAL 2025<br> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-457-slide-496-layer-12\" \n\t\t\t\t\t\t\t\tclass=\"tp-shape tp-shapewrapper\"\n\t\t\t\t\t\t\t\tdata-type=\"shape\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:c;y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"fw:500;a:inherit;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:100%;h:100%;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"sR:10;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:8690;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:6;background-color:rgba(0,0,0,0.5);\"\n\t\t\t\t\t\t\t> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_457_2',rl:[1240,1240,1240,480],el:[625,625,625,800],gw:[1300,1300,1300,480],gh:[625,625,625,800],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider4572\"]!==undefined) {window.RS_MODULES.modules[\"revslider4572\"].once = false;window.revapi457 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) 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-69d3a40647042\" data-id=\"69d3a40647042\" 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 .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .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-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-f8509c0833227e5cdbcb84e0e8955e97 .text-icon.dt-icon-border-on:before {\n  border-style: 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-69d3a40647587\" data-id=\"69d3a40647587\" 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-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-7d93ad5f1c5055d37cf2815d5bf93b32 .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-7d93ad5f1c5055d37cf2815d5bf93b32 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\"  >05\/11\/25<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69d3a40647708\" data-id=\"69d3a40647708\" 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-69d3a4064784e\" data-id=\"69d3a4064784e\" 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-69d3a4064789e\" data-id=\"69d3a4064789e\" 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 2025 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 sociedades), as\u00ed como su reglamento, adem\u00e1s de las distintas modificaciones producidas para el ejercicio 2025 y siguientes.<\/p>\n<p>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-ley 8\/2023, de 27 de diciembre, y dem\u00e1s normativa fiscal, por las que se establece una libertad de amortizaci\u00f3n para los veh\u00edculos el\u00e9ctricos, en instalaciones destinadas al autoconsumo de energ\u00eda el\u00e9ctrica que utilicen energ\u00eda procedente de fuentes renovables, con ciertas condiciones, y reducci\u00f3n en los tipos de gravamen de las microempresas y Empresas de Reducida Dimensi\u00f3n. Finalmente se analizar\u00e1n el incremento de las ventajas fiscales en la minoraci\u00f3n de la Base Imponible por la reserva de capitalizaci\u00f3n.<\/p>\n<p>Desde el punto de vista contable, tendremos que tener en cuenta la pr\u00f3rroga de la moratoria de la causa de disoluci\u00f3n de sociedades, la modificaci\u00f3n que se prev\u00e9 en los l\u00edmites para formular Cuentas Anuales y la obligaci\u00f3n de auditar. Veremos algunas cuestiones problem\u00e1ticas, como, por ejemplo:<\/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.<\/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 2025, 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 2025.<\/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-ES 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 en el ejercicio 2024 y 2025 respecto a esta materia.<\/p>\n<p>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 2025. 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=9778\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-3556\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69d3a406484a1\"  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-3556'  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. Gregorio Labatut Serer.<\/strong><\/p>\n<p>Profesor Honorario 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. Consultor de empresas.<\/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 2025\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 2025 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 2025.<\/strong><\/p>\n<ul>\n<li>Obligaciones contables: Formulaci\u00f3n y dep\u00f3sito, sociedades inactivas, responsabilidades, delito contable.<\/li>\n<li>Responsabilidad de los administradores.<\/li>\n<li>Operaciones de cierre contable: Tesorer\u00eda, partidas en moneda extranjera, inventarios, corte de operaciones, inmovilizados, amortizaciones, deterioros, subvenciones, donaciones y legados, arrendamientos, regularizaci\u00f3n y reclasificaciones, etc.<\/li>\n<li>Operaciones m\u00e1s problem\u00e1ticas con posibles repercusiones fiscales: Hechos posteriores amortizaciones y deterioros, IVA y retenciones, periodificaciones de ingresos y gastos, errores, cambios de criterios y cambios en las estimaciones, pasivos ficticios, operaciones con empresas del grupo y cuentas corrientes con socios y administradores.<\/li>\n<li>Consultas del ICAC m\u00e1s importantes a tener en cuenta.<\/li>\n<li>Fin moratoria contable causa de disoluci\u00f3n de sociedades<\/li>\n<li>Registro contable del Impuesto sobre sociedades: Tratamiento de las diferencias entre la contabilidad y la fiscalidad, diferencias permanentes y temporarias, activos por impuestos diferidos y Limitaci\u00f3n al reconocimiento de activos por impuestos diferidos. Reconocimiento de bases imponibles negativas.<\/li>\n<li>Tabla de amortizaci\u00f3n fiscal. Supuestos de libertad de amortizaci\u00f3n.<\/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<\/ul>\n<\/li>\n<li>Compensaci\u00f3n de bases imponibles negativas.<\/li>\n<li>Tratamiento en el caso de empresas de reducida dimensi\u00f3n.<\/li>\n<li>Tratamiento contable de la reserva de capitalizaci\u00f3n y de la reserva de nivelaci\u00f3n.<\/li>\n<li>Novedades 2025. Efecto contable de los cambios en los tipos impositivos.<\/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=9778\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-2345\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69d3a406491fe\"  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-2345'  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-62\" class=\"tablepress tablepress-id-62\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">Colegiados<\/td><td class=\"column-2\">52 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Colaboradores de colegiados<\/td><td class=\"column-2\">80 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Colegiados en paro<\/td><td class=\"column-2\">26 \u20ac<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Otros asistentes<\/td><td class=\"column-2\">120 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-62 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_1762171540654 vc_row-has-fill 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: 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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\" 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Impuesto&hellip;<\/p>","protected":false},"author":5251,"featured_media":26097,"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\/31979"}],"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=31979"}],"version-history":[{"count":6,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/31979\/revisions"}],"predecessor-version":[{"id":32610,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/31979\/revisions\/32610"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media\/26097"}],"wp:attachment":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media?parent=31979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/categories?post=31979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/tags?post=31979"},{"taxonomy":"calendar","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/calendar?post=31979"},{"taxonomy":"organizer","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/organizer?post=31979"},{"taxonomy":"venue","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/venue?post=31979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}