{"id":33273,"date":"2026-02-24T11:59:29","date_gmt":"2026-02-24T09:59:29","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=33273"},"modified":"2026-03-03T14:46:46","modified_gmt":"2026-03-03T12:46:46","slug":"fiscalidad-de-la-disolucion-y-liquidacion-de-empresas","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/fiscalidad-de-la-disolucion-y-liquidacion-de-empresas\/","title":{"rendered":"Fiscalidad de la Disoluci\u00f3n y Liquidaci\u00f3n de Empresas"},"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 cursoandaluz12032026 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data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-511-slide-548-layer-0\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-color=\"#ffffff\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"x:218px;y:209px;\"\n\t\t\t\t\t\t\t\tdata-text=\"w:nowrap;s:40;l:50;fw:700;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:916;\"\n\t\t\t\t\t\t\t\tdata-frame_1=\"sp:500;\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:8500;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:7;font-family:'Raleway';\"\n\t\t\t\t\t\t\t>FISCALIDAD DE LA DISOLUCI\u00d3N <br>Y LIQUIDACI\u00d3N DE EMPRESAS \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_511_1',rl:[1240,1024,778,480],el:[400],gw:[1300],gh:[400],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider5111\"]!==undefined) {window.RS_MODULES.modules[\"revslider5111\"].once = false;window.revapi511 = 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 Rcursoandaluz12032026 REVOLUTION SLIDER 6.7.38 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_510_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_510_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-547\" 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-510-slide-547-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:41px,41px,41px,0;yo:189px,189px,189px,378px;\"\n\t\t\t\t\t\t\t\tdata-text=\"s:32,32,32,35;l:40,40,40,37;fw:700;a:center;\"\n\t\t\t\t\t\t\t\tdata-dim=\"w:618,618,618,auto;\"\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>FISCALIDAD DE<br> LA DISOLUCI\u00d3N <br>Y LIQUIDACI\u00d3N <br>DE EMPRESAS \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-510-slide-547-layer-12\" \n\t\t\t\t\t\t\t\tclass=\"tp-shape 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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-69df43fa90546\" data-id=\"69df43fa90546\" 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-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .text-icon.dt-icon-hover-off .soc-icon {\n  color: #2d2926;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-05dc0f58283c0847b45f6fb5319e201e .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-05dc0f58283c0847b45f6fb5319e201e 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\"  >WEBINAR<\/p><div class=\"dt-text-desc\">Modalidad<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69df43fa90a6f\" data-id=\"69df43fa90a6f\" 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-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-4eb7bb076a9b2ce44f38ea4dbfa03138 .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-4eb7bb076a9b2ce44f38ea4dbfa03138 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\"  >12\/03\/2026<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-69df43fa90bd6\" data-id=\"69df43fa90bd6\" 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-69df43fa90d18\" data-id=\"69df43fa90d18\" 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-69df43fa90d67\" data-id=\"69df43fa90d67\" 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\">\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;\">En colaboraci\u00f3n con:<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\t<div  class=\"wpb_single_image wpb_content_element vc_align_center\">\n\t\t\n\t\t<figure class=\"wpb_wrapper vc_figure\">\n\t\t\t<div class=\"vc_single_image-wrapper   vc_box_border_grey\"><img width=\"300\" height=\"88\" src=\"https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2022\/07\/Manual-de-Identidad-del-Consejo-Andaluz-PhotoRoom-e1658733604215-300x88.png\" class=\"vc_single_image-img attachment-medium\" alt=\"\" decoding=\"async\" title=\"Manual de Identidad del Consejo Andaluz-PhotoRoom\" loading=\"lazy\" srcset=\"https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2022\/07\/Manual-de-Identidad-del-Consejo-Andaluz-PhotoRoom-e1658733604215-300x88.png 300w, https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2022\/07\/Manual-de-Identidad-del-Consejo-Andaluz-PhotoRoom-e1658733604215-768x226.png 768w, https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2022\/07\/Manual-de-Identidad-del-Consejo-Andaluz-PhotoRoom-e1658733604215-18x5.png 18w, https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2022\/07\/Manual-de-Identidad-del-Consejo-Andaluz-PhotoRoom-e1658733604215.png 834w\" sizes=\"(max-width: 300px) 100vw, 300px\"  data-dt-location=\"https:\/\/economistas-sevilla.com\/en\/manual-de-identidad-del-consejo-andaluz-photoroom\/\" \/><\/div>\n\t\t<\/figure>\n\t<\/div>\n<div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/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>Durante la jornada se abordar\u00e1n de forma pr\u00e1ctica las principales implicaciones fiscales en el Impuesto sobre Sociedades, IRPF, IVA y otros tributos relacionados derivadas de la disoluci\u00f3n y liquidaci\u00f3n de empresas, as\u00ed como las cuestiones vinculadas a los reg\u00edmenes especiales y la responsabilidad tributaria de socios y administradores. Una formaci\u00f3n imprescindible para afrontar con seguridad jur\u00eddica este tipo de procesos empresariales.<\/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:\/\/formacionsevilla.economistas.es\/cursoinfor.php?idCursoMasInfo=4\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-3967\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69df43fa91fb3\"  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-3967'  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.<\/strong><strong>Jes\u00fas Sanmart\u00edn Mari\u00f1as<\/strong><\/p>\n<p>Economista. Auditor. Asesor Fiscal. Socio Fundador de la Firma Centium Auditores SL. Ha sido decano del Ilustre Colegio de Economistas de Asturias y presidente del REAF.<\/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>Este curso est\u00e1 dirigido a economistas, asesores fiscales, auditores, contables, abogados mercantilistas y, en general, a profesionales del \u00e1mbito jur\u00eddico-econ\u00f3mico que intervienen en procesos de reestructuraci\u00f3n, disoluci\u00f3n y liquidaci\u00f3n de empresas.<\/p>\n<p>Asimismo, resulta de especial inter\u00e9s para administradores, liquidadores, administradores concursales y responsables financieros que necesiten conocer en profundidad las implicaciones fiscales, contables y mercantiles derivadas de estos procedimientos.<\/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<ul>\n<li><strong>Proceso mercantil de la liquidaci\u00f3n societaria.<\/strong><\/li>\n<li><strong> Aspectos contables de las operaciones de liquidaci\u00f3n.<\/strong><\/li>\n<li><strong> Tributaci\u00f3n de las operaciones de liquidaci\u00f3n en el R\u00e9gimen General del IS.<\/strong>\n<ul>\n<li>Impuestos directos: IS, IRPF, IRNR y IIVTNU.<\/li>\n<li>Impuestos indirectos: IVA, ITP y AJD.<\/li>\n<\/ul>\n<\/li>\n<li><strong> Operaciones de disoluci\u00f3n sin liquidaci\u00f3n del R\u00e9gimen Especial regulado en el Cap\u00edtulo VII T\u00edtulo VII de la LIS: <\/strong>\n<ul>\n<li>Impuestos directos. La correcci\u00f3n de la doble imposici\u00f3n<\/li>\n<li>Impuestos indirectos.<\/li>\n<\/ul>\n<\/li>\n<li><strong> Algunas cuestiones sobre el R\u00e9gimen de consolidaci\u00f3n.<\/strong><\/li>\n<li><strong> Responsabilidad tributaria de socios y administradores, administradores concursales y liquidadores en los procesos de disoluci\u00f3n y liquidaci\u00f3n.<\/strong><\/li>\n<\/ul>\n<div class=\"elementor-element elementor-element-e162717 elementor-widget elementor-widget-text-editor\" data-id=\"e162717\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\"><\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-6603ed6 elementor-widget elementor-widget-text-editor\" data-id=\"6603ed6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Es de\u00a0obligatorio cumplimiento\u00a0la entrega de la declaraci\u00f3n de asistencia\u00a0a la acci\u00f3n formativa que se enviar\u00e1 a cada uno de los asistentes durante el curso y que deber\u00e1 devolverse por e-mail, con firma digital, al Colegio antes de la finalizaci\u00f3n del mismo.<\/p>\n<p>Esta actividad formativa cuenta con <strong>2 horas homologadas en \u00abOtras materias\u00bb.<\/strong><\/p>\n<\/div>\n<\/div>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 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:\/\/formacionsevilla.economistas.es\/cursoinfor.php?idCursoMasInfo=4\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-4998\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-69df43fa92c04\"  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-4998'  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-68\" class=\"tablepress tablepress-id-68\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">Colegiados<\/td><td class=\"column-2\">80\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 \/ jubilados<\/td><td class=\"column-2\">20\u20ac<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Otros<\/td><td class=\"column-2\">120\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-68 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 transferencia bancaria a la cuenta <span style=\"color: #d74a21;\">ES23-3187-0715-8651-3940-8123<\/span> con el nombre asociado de \u00abCOLEGIO PROFESIONAL DE ECONOMISTAS DE SEVILLA\u00bb, indicando el nombre del curso y el alumno y enviando justificante por correo electr\u00f3nico a <span style=\"color: #d74a21;\">formacionsevilla@economistas.org<\/span>. Las plazas son limitadas y se cubrir\u00e1n por riguroso orden de formalizaci\u00f3n y de matr\u00edcula y pago. Toda inscripci\u00f3n no anulada 24 horas antes del inicio del curso supondr\u00e1 el pago \u00edntegro de la matr\u00edcula.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1623312834472 vc_row-o-content-middle vc_row-flex\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><div class=\"vc_row wpb_row vc_inner vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><h2 style=\"font-size: 25px;color: #ffffff;text-align: left\" class=\"vc_custom_heading vc_do_custom_heading\" ><strong>Col\u00e9giate<\/strong><br \/>\nAl formar parte del Colegio de Economistas de Sevilla, te podr\u00e1s beneficiar de una tarifa reducida en todos nuestros cursos.<\/h2><style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">#default-btn-523518809add5a69e8597104cf46bdda {\n  border-radius: 1px;\n  font-size: 14px;\n  line-height: 16px;\n}\n.btn-shadow#default-btn-523518809add5a69e8597104cf46bdda {\n  box-shadow: 0 1px 6px rgba(0,0,0,0.12);\n  transition: box-shadow 0.2s ease-out, opacity 0.45s;\n}\n.btn-shadow#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: 0 5px 11px 0 rgba(0,0,0,0.18), 0 4px 15px 0 rgba(0,0,0,0.15);\n}\n.btn-3d#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: 0px 2px 0px 0px #cdcdcd;\n}\n.btn-flat#default-btn-523518809add5a69e8597104cf46bdda {\n  box-shadow: none;\n}\n.btn-flat#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  box-shadow: none;\n}\n#default-btn-523518809add5a69e8597104cf46bdda.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda > i {\n  margin-right: 8px;\n  font-size: 12px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:not(:hover) {\n  border-width: 1px;\n  padding: 12px 18px 12px 18px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:hover {\n  border-width: 1px;\n  border-color: #d74a21 !important;\n  color: #d74a21;\n  background: #ececec !important;\n  padding: 12px 18px 12px 18px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda:hover * {\n  color: #d74a21;\n}\n#default-btn-523518809add5a69e8597104cf46bdda.ico-right-side > i {\n  margin-right: 0px;\n  margin-left: 8px;\n}\n#default-btn-523518809add5a69e8597104cf46bdda > i {\n  margin-right: 8px;\n}\n<\/style><div class=\"btn-align-left\"><a href=\"https:\/\/economistas-sevilla.com\/colegiacion\/#servicios-y-ventajas\" class=\"default-btn-shortcode dt-btn fadeInUp animate-element animation-builder link-hover-off btn-flat \" id=\"default-btn-523518809add5a69e8597104cf46bdda\"><span>M\u00c1S INFORMACI\u00d3N<\/span><\/a><\/div><div class=\"vc_empty_space\"   style=\"height: 50px\"><span class=\"vc_empty_space_inner\"><\/span><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vc_row-full-width vc_clearfix\"><\/div><!-- Row Backgrounds --><div class=\"upb_bg_img\" data-ultimate-bg=\"url(https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/blockchain-y-bitcoin.jpg)\" data-image-id=\"id^20473|url^https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/blockchain-y-bitcoin.jpg|caption^null|alt^null|title^blockchain-y-bitcoin|description^null\" data-ultimate-bg-style=\"vcpb-vz-jquery\" data-bg-img-repeat=\"no-repeat\" data-bg-img-size=\"cover\" data-bg-img-position=\"\" data-parallx_sense=\"30\" data-bg-override=\"0\" data-bg_img_attach=\"scroll\" data-upb-overlay-color=\"\" data-upb-bg-animation=\"\" data-fadeout=\"\" data-bg-animation=\"left-animation\" data-bg-animation-type=\"h\" data-animation-repeat=\"repeat\" data-fadeout-percentage=\"30\" data-parallax-content=\"\" data-parallax-content-sense=\"30\" data-row-effect-mobile-disable=\"true\" data-img-parallax-mobile-disable=\"true\" data-rtl=\"false\"  data-custom-vc-row=\"\"  data-vc=\"8.7.2\"  data-is_old_vc=\"\"  data-theme-support=\"\"   data-overlay=\"false\" data-overlay-color=\"\" data-overlay-pattern=\"\" data-overlay-pattern-opacity=\"\" data-overlay-pattern-size=\"\"    ><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>WEBINARModalidad 12\/03\/2026Fecha 09:30-13:30 hHora En colaboraci\u00f3n con: Introducci\u00f3n Durante la jornada se abordar\u00e1n de forma pr\u00e1ctica las principales implicaciones fiscales en el Impuesto sobre Sociedades, IRPF, IVA y otros tributos relacionados derivadas de la disoluci\u00f3n y liquidaci\u00f3n de empresas, as\u00ed como las cuestiones vinculadas a los reg\u00edmenes especiales y la responsabilidad tributaria de socios y&hellip;<\/p>","protected":false},"author":5251,"featured_media":26660,"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\/33273"}],"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=33273"}],"version-history":[{"count":6,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/33273\/revisions"}],"predecessor-version":[{"id":33316,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/pages\/33273\/revisions\/33316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media\/26660"}],"wp:attachment":[{"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/media?parent=33273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/categories?post=33273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/tags?post=33273"},{"taxonomy":"calendar","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/calendar?post=33273"},{"taxonomy":"organizer","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/organizer?post=33273"},{"taxonomy":"venue","embeddable":true,"href":"https:\/\/economistas-sevilla.com\/en\/wp-json\/wp\/v2\/venue?post=33273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}