{"id":35533,"date":"2026-11-06T13:49:58","date_gmt":"2026-11-06T11:49:58","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=35533"},"modified":"2026-11-06T13:49:58","modified_gmt":"2026-11-06T11:49:58","slug":"criterios-de-regularizacion-de-socios-de-sociedades-mercantiles","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/criterios-de-regularizacion-de-socios-de-sociedades-mercantiles\/","title":{"rendered":"Criterios de regularizaci\u00f3n de socios de Sociedades Mercantiles"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><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\"><div class=\"wpb_column vc_column_container vc_col-sm-12 vc_hidden-sm vc_hidden-xs\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\">\n\t\t\t\t<p 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src=\"https:\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/Auditoria-y-contabilidad.jpg\" alt=\"\" title=\"Auditoria-y-contabilidad\"><\/noscript><\/sr7-bg>\n\t\t\t\t\t\t\t<sr7-txt id=\"SR7_606_2-1100-1\" class=\"sr7-layer\">CRITERIOS DE <br>REGULARIZACI\u00d3N <br>DE SOCIOS DE <br>SOCIEDADES <br>MERCANTILES<\/sr7-txt>\n\t\t\t\t\t\t<\/sr7-slide>\n\t\t\t\t\t\t<sr7-slide id=\"SR7_606_2-1102\" data-key=\"1102\">\n\t\t\t\t\t\t<\/sr7-slide>\n\t\t\t\t\t<\/sr7-content>\n\t\t\t\t\t<image_lists style=\"display:none\">\n\t\t\t\t\t\t<img data-src=\"\/\/economistas-sevilla.com\/wp-content\/uploads\/2021\/06\/Auditoria-y-contabilidad.jpg\" data-libid=\"20906\" data-lib=\"medialibrary\" title=\"Auditoria-y-contabilidad\" width=\"0\" height=\"0\" data-dbsrc=\"Ly9lY29ub21pc3Rhcy1zZXZpbGxhLmNvbS93cC1jb250ZW50L3VwbG9hZHMvMjAyMS8wNi9BdWRpdG9yaWEteS1jb250YWJpbGlkYWQuanBn\"\/>\n\t\t\t\t\t<\/image_lists>\n\t\t\t\t<\/sr7-module>\n\t\t\t\t<script>\n\t\t\t\t\twindow.SR7 ??={};SR7.PMH ??={}; 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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-6aedd48a383ad\" data-id=\"6aedd48a383ad\" 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}<\/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-6aedd48a388cf\" data-id=\"6aedd48a388cf\" 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-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .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-534c6b918e8a87390505f729e7d37378 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-534c6b918e8a87390505f729e7d37378 .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}<\/style><div class=\"icon-with-text-shortcode  icon-text-id-534c6b918e8a87390505f729e7d37378 layout-5  \" ><span   class=\"text-icon dt-icon-bg-off dt-icon-hover-off\" ><span class=\"icon-inner\"><i class=\"dt-regular-icon soc-icon far fa-calendar-alt\"><\/i><i class=\"dt-hover-icon soc-icon far fa-calendar-alt\"><\/i><\/span><\/span><p class=\"dt-text-title\"  >25\/11\/2026<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6aedd48a38a22\" data-id=\"6aedd48a38a22\" 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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .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-f5fd9cb5f18b76773c5fa7b36b6a9d1f .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}<\/style><div class=\"icon-with-text-shortcode  icon-text-id-f5fd9cb5f18b76773c5fa7b36b6a9d1f 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\"  >16:00-18:30 h<\/p><div class=\"dt-text-desc\">Hora<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6aedd48a38b5e\" data-id=\"6aedd48a38b5e\" 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-6aedd48a38ba2\" data-id=\"6aedd48a38ba2\" 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\"><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<h5 style=\"text-align: center;\"><strong>Organizado por<\/strong><\/h5>\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  \"><img loading=\"lazy\" decoding=\"async\" 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=\"\" title=\"Manual de Identidad del Consejo Andaluz-PhotoRoom\" 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=\"auto, (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>La regularizaci\u00f3n de las relaciones entre socios y sociedades mercantiles constituye una cuesti\u00f3n de especial relevancia en el \u00e1mbito fiscal y contable, debido a las posibles implicaciones tributarias de las operaciones realizadas entre ambas partes. Entre ellas destacan la asunci\u00f3n de gastos personales por la sociedad, la utilizaci\u00f3n de bienes, los pr\u00e9stamos y las operaciones vinculadas.<\/p>\n<p>En este contexto, resulta fundamental conocer los criterios de actuaci\u00f3n de la Administraci\u00f3n tributaria, los posibles mecanismos de regularizaci\u00f3n y sus consecuencias fiscales y contables, con el fin de identificar riesgos, prevenir contingencias y garantizar el correcto cumplimiento de las obligaciones tributarias.<\/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=103\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-4687\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6aedd48a3a1c5\"  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-4687'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;width:190px;min-height:45px;padding:0px 0px;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. 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;color: #D74A21;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>Introducci\u00f3n (Impuestos afectados, legislaci\u00f3n aplicable\u2026)<\/li>\n<li>R\u00e9gimen fiscal de determinadas operaciones socio \u2013 sociedad\n<ul>\n<li>Gastos de naturaleza personal asumidos por la sociedad.<\/li>\n<li>Utilizaci\u00f3n de bienes sin que exista contrato de arrendamiento o cesi\u00f3n entre el socio y la sociedad.<\/li>\n<li>Utilizaci\u00f3n de bienes en virtud de un contrato de arrendamiento o cesi\u00f3n entre el socio y la sociedad con independencia de que el mismo se hubiera formalizado por escrito o verbalmente.<\/li>\n<li>Pr\u00e9stamos de la sociedad-socio.<\/li>\n<\/ul>\n<\/li>\n<li>Regularizaci\u00f3n de sociedades de profesionales de artistas y deportistas\n<ul>\n<li>El puerto seguro.<\/li>\n<li>Regularizaci\u00f3n administrativa por operaciones vinculadas o por simulaci\u00f3n.<\/li>\n<li>Consecuencias de la regularizaci\u00f3n por operaciones vinculadas:\n<ul>\n<li>Ajuste primario<\/li>\n<li>Ajuste secundario<\/li>\n<li>R\u00e9gimen sancionador<\/li>\n<\/ul>\n<\/li>\n<li>Regularizaciones administrativas por simulaci\u00f3n:\n<ul>\n<li>R\u00e9gimen sancionador.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Regularizaci\u00f3n sociedades holding.<\/li>\n<li>No aplicaci\u00f3n del ajuste secundario: la restituci\u00f3n patrimonial.<\/li>\n<li>Aspectos contables.<\/li>\n<li>Regularizaci\u00f3n voluntaria.<\/li>\n<li>Conflicto en aplicaci\u00f3n de la norma. Interposici\u00f3n de sociedades en IVA.<\/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: 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;color: #D74A21;text-align: left;font-family:Raleway;font-weight:500;font-style:normal\" class=\"vc_custom_heading vc_do_custom_heading\" >Homologaci\u00f3n<\/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>Esta actividad formativa cuenta con la homologaci\u00f3n del Registro de Economistas Auditores, computando con 2,5 horas en \u201cOtras Materias\u201d y 2.5 en REC.<\/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:\/\/formacionsevilla.economistas.es\/cursoinfor.php?idCursoMasInfo=103\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-1733\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6aedd48a3b27f\"  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-1733'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;width:190px;min-height:45px;padding:0px 0px;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-87\" class=\"tablepress tablepress-id-87\">\n<tbody>\n<tr class=\"row-1\">\n\t<td class=\"column-1\">Colegiados (Incluye empleados, colaboradores mismo despacho)<\/td><td class=\"column-2\">40\u20ac<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Colaboradores de colegiados<\/td><td class=\"column-2\">70\u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-87 from cache -->\n\n\t\t<\/div>\n\t<\/div>\n<div class=\"vc_empty_space\"   style=\"height: 15px\"><span class=\"vc_empty_space_inner\"><\/span><\/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><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-4\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><div data-vc-full-width=\"true\" data-vc-full-width-temp=\"true\" data-vc-full-width-init=\"false\" class=\"vc_row wpb_row vc_row-fluid vc_custom_1623312834472\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner vc_custom_1782204928424\"><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 vc_custom_1782204944237\"><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\" 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Entre ellas destacan la asunci\u00f3n de gastos personales por la sociedad, la utilizaci\u00f3n&hellip;<\/p>","protected":false},"author":5251,"featured_media":34628,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[],"tags":[106],"calendar":[],"organizer":[],"venue":[],"class_list":["post-35533","page","type-page","status-publish","has-post-thumbnail","hentry","tag-cursos","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.5 - aioseo.com -->\n\t<meta name=\"description\" content=\"Inscr\u00edbete al curso pr\u00e1ctico sobre la NIA-ES 700 (Revisada) y las nuevas Normas T\u00e9cnicas de Auditor\u00eda tras la RICAC de enero 2026 del ICAC y aprende las claves del informe de auditor\u00eda.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<link rel=\"canonical\" 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