{"id":35559,"date":"2026-11-09T11:24:13","date_gmt":"2026-11-09T09:24:13","guid":{"rendered":"https:\/\/economistas-sevilla.com\/?page_id=35559"},"modified":"2026-11-09T11:26:53","modified_gmt":"2026-11-09T09:26:53","slug":"cierre-contable-y-fiscal-2026-2a-edicion","status":"publish","type":"page","link":"https:\/\/economistas-sevilla.com\/en\/cierre-contable-y-fiscal-2026-2a-edicion\/","title":{"rendered":"Cierre contable y fiscal 2026 &#8211; 2\u00aa edici\u00f3n"},"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 class=\"rs-p-wp-fix\"><\/p>\n\t\t\t\t<sr7-module 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data-key=\"1062\">\n\t\t\t\t\t\t\t<sr7-bg id=\"SR7_587_2-1062-13\" class=\"sr7-layer\"><noscript><img decoding=\"async\" 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_587_2-1062-0\" class=\"sr7-layer\">2\u00aa EDICI\u00d3N<\/sr7-txt>\n\t\t\t\t\t\t\t<sr7-txt id=\"SR7_587_2-1062-1\" class=\"sr7-layer\">CIERRE CONTABLE <BR>Y FISCAL 2026 <br><\/sr7-txt>\n\t\t\t\t\t\t<\/sr7-slide>\n\t\t\t\t\t\t<sr7-slide id=\"SR7_587_2-1064\" data-key=\"1064\">\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\" 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SR7.PMH[\"SR7_587_2\"].fn,19);}};SR7.PMH[\"SR7_587_2\" ].fn();\n\t\t\t\t<\/script>\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-6af340ef01065\" data-id=\"6af340ef01065\" 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}<\/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-6af340ef01368\" data-id=\"6af340ef01368\" 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-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .text-icon .icon-inner {\n    height: 48px;\n  }\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon .dt-hover-icon {\n  line-height: 48px;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon:before,\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon:after,\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon .icon-inner:before,\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.dt-icon-border-dotted.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.dt-icon-border-double.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-border-dashed.dt-icon-border-on:before {\n  border-style: dashed;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-border-dotted.dt-icon-border-on:before {\n  border-style: dotted;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-border-double.dt-icon-border-on:before {\n  border-style: double;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:hover {\n  font-size: 25px;\n}\n#page .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:hover .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:hover .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:not(:hover) .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-on:not(:hover) .soc-icon,\n#page .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-off .soc-font-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-off .soc-font-icon,\n#page .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-off .soc-icon,\n#phantom .icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .text-icon.dt-icon-hover-off .soc-icon {\n  color: #ffffff;\n  background: none;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99.layout-1 {\n  grid-template-columns: 48px minmax(0,1fr);\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99.layout-2 {\n  grid-template-columns: minmax(0,1fr) 48px;\n  grid-column-gap: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99.layout-2 .text-icon {\n  margin-left: 0;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99.layout-3 {\n  grid-template-columns: 48px minmax(0,1fr);\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99.layout-3 .dt-text-title {\n  margin-left: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .dt-text-title,\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .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-14919c2b869ba3c5bce2521211d48b99 .dt-text-title {\n  margin-bottom: 0px;\n}\n.icon-with-text-shortcode.icon-text-id-14919c2b869ba3c5bce2521211d48b99 .dt-text-desc {\n  color: #ffffff;\n  background: none;\n  margin-bottom: 0px;\n}<\/style><div class=\"icon-with-text-shortcode  icon-text-id-14919c2b869ba3c5bce2521211d48b99 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\"  >13\/11\/26<\/p><div class=\"dt-text-desc\">Fecha<\/div><\/div>\t\t<\/div><\/div><div class=\"ult-spacer spacer-6af340ef014e2\" data-id=\"6af340ef014e2\" 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}<\/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-6af340ef01639\" data-id=\"6af340ef01639\" 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-6af340ef01681\" data-id=\"6af340ef01681\" 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 class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">El <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cierre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2026 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tiene <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">realizar <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">seg\u00fan <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contenido <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Resoluci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">9 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">febrero <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2016, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Instituto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Contabilidad <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Auditor\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Cuentas, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">desarrollan <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">normas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">registro, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">valoraci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">elaboraci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuentas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">anuales <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">para <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contabilizaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Impuesto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Beneficios.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tambi\u00e9n, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">desde <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">punto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">vista <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscal, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">hay <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">aplicar <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Ley <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Impuesto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Sociedades <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">(Ley <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">27\/2014 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Impuesto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Sociedades), <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">as\u00ed <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">como <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">su <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reglamento, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">adem\u00e1s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">distintas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">modificaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">producidas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">para <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ejercicio <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2025 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">siguientes.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Durante <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sesi\u00f3n, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">presentar\u00e1n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">mediante <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">casos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">pr\u00e1cticos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">novedades <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">introdujeron <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tanto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Resoluci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICAC <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">como <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Ley <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">27\/2014 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Impuesto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Sociedades, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">motivadas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">diversas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">medidas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscales <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">aprobadas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Gobierno, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">dem\u00e1s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">normativa <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscal, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">establece <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">una <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">libertad <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">amortizaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">para <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">los <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">veh\u00edculos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el\u00e9ctricos, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">instalaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">destinadas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">al <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">autoconsumo <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">energ\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el\u00e9ctrica <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">utilicen <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">energ\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">procedente <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fuentes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">renovables, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">con <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ciertas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">condiciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reducci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">los <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tipos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">gravamen <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">microempresas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Empresas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Reducida <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Dimensi\u00f3n. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Finalmente, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">analizar\u00e1n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">incremento <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ventajas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscales <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">minoraci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Base <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Imponible <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reserva <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">capitalizaci\u00f3n.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Desde <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">punto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">vista <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">deberemos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tener <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuenta <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">si <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">produce <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">o <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">no <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">pr\u00f3rroga <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">moratoria <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">causa <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">disoluci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sociedades. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tambi\u00e9n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">modificaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">puede <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">producir <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">los <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">l\u00edmites <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">para <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">formular <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Cuentas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Anuales <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">obligaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditar.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Hay <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tener <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuenta <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditor\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u00e1rea <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">es <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">muy <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">importante <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">todo <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">proceso <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditor\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuentas, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">hasta <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tal <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">punto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">algunos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">casos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">es <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">necesaria <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">intervenci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">un <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u201cexperto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditor\u201d <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">seg\u00fan <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">NIA-ES <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">620, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ese <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">motivo <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">es <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">necesario <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditor <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tambi\u00e9n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">est\u00e9 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">al <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">d\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u00faltimas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">modificaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscales <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">hayan <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">producido.<\/span><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tambi\u00e9n, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tendr\u00e1n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuenta <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">consultas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICAC <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">m\u00e1s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">importantes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">han <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">publicado <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ejercicio <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2024, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2025 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2026 <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">respecto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">a <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">esta <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">materia. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">De <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">este <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">modo, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">jornada <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">se <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">analizar\u00e1n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">con <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">detalle <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">estas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">operaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">mediante <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">casos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">pr\u00e1cticos, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ya <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">que <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">el <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditor <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuentas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">debe <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ser <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">conocedor <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">mismas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">para <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">efectuar <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">correctamente <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">auditor\u00eda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ejercicio <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">2026.<\/span><\/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=104\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-9947\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6af340ef02012\"  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-9947'  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. Gregorio Labatut Serer.<\/strong><\/p>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Profesor <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Honorario <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Contabilidad <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Universidad <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Valencia. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Miembro <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">REC.\u00a0Experto en Valoraci\u00f3n de Empresas VA\/1293\/0020\/AECA.<\/span><\/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 est\u00e1 dirigido a auditores de cuentas, economistas, asesores fiscales y profesionales de la contabilidad y la administraci\u00f3n financiera interesados en actualizar sus conocimientos sobre las novedades contables y fiscales, el cierre del ejercicio 2026 y el Impuesto sobre Sociedades.<\/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>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Obligaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contables:<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">formulaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">dep\u00f3sito, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sociedades <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">inactivas, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">responsabilidades, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">delito <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Responsabilidad <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">los <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">administradores.<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Nuevos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">l\u00edmites <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">para <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">formulaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">CC. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">AA.<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Operaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cierre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable:<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">tesorer\u00eda, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">partidas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">moneda <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">extranjera, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">inventarios, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">corte <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">operaciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">inmovilizados, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">amortizaciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">deterioros, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">subvenciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">donaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">legados, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">arrendamientos, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">regularizaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reclasificaciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">etc.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Operaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">m\u00e1s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">problem\u00e1ticas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">con <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">posibles <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">repercusiones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscales:<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">hechos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">posteriores, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">amortizaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">deterioros, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">IVA <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">retenciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">periodificaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ingresos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">gastos, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">errores, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cambios <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">criterios <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cambios <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">estimaciones, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">pasivos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ficticios, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">operaciones <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">con <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">empresas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">grupo <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuentas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">corrientes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">con <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">socios <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">administradores.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Consultas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">ICAC <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">m\u00e1s <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">importantes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">a <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tener <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">cuenta.<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">\u00bfFin <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">moratoria <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">causa <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">disoluci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sociedades?<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Cambios <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">en <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">los <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">tipos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">gravamen.<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Tratamiento <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reserva <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">capitalizaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reserva <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">nivelaci\u00f3n.<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Registro <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contable <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">del <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Impuesto <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">sobre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Sociedades:<\/span><\/span> <span data-d-text-flow=\"word\" data-d-stream-word=\"\">tratamiento <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">las <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">diferencias <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">entre <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">contabilidad <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">la <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">fiscalidad, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">diferencias <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">permanentes <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">temporarias, <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">activos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">impuestos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">diferidos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">y <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">limitaci\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">al <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">reconocimiento <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">activos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">por <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">impuestos <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">diferidos. <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Reconocimiento <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">bases <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">imponibles <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">negativas.<\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Bases <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">imponibles <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">negativas.<\/span><\/span><\/p>\n<\/li>\n<li>\n<p class=\"w6asjq_TextBase _85PZeG_Text PDq2pG_selectionAnchorContainer\" data-d-text-flow=\"\" data-d-component=\"text\"><span class=\"w6asjq_TextBase _85PZeG_Text\" data-d-text-flow=\"\" data-d-component=\"text\" data-d-default-strong=\"\" data-d-inline=\"\"><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Empresas <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">de <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Dimensi\u00f3n <\/span><span data-d-text-flow=\"word\" data-d-stream-word=\"\">Reducida.<\/span><\/span><\/p>\n<\/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 el 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:\/\/formacionsevilla.economistas.es\/cursoinfor.php?idCursoMasInfo=104\" target=\"_blank\" rel=\"noopener\" ><button type=\"button\" id=\"ubtn-4904\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-bottom-bg  none  ubtn-left   tooltip-6af340ef03985\"  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-4904'  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-78\" class=\"tablepress tablepress-id-78\">\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\">Colegiados en paro<\/td><td class=\"column-2\">26\u20ac<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Colaboradores de colegiados<\/td><td class=\"column-2\">80\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-78 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\"><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}<\/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=\"9.1\"  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>PRESENCIALModalidad 13\/11\/26Fecha 10:00-14:00 hHora Introducci\u00f3n El cierre contable de 2026 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&hellip;<\/p>","protected":false},"author":5251,"featured_media":26097,"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-35559","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=\"Curso Cierre contable y fiscal 2026 para auditores y contables. 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