Blog

Impuesto sobre la Renta. IRPF

¿Cuándo puede aplicarse en la declaración del IRPF la reducción por abono de pensiones compensatorias en caso de divorcio?

El Tribunal Supremo acaba de pronunciarse sobre esta cuestión en la Sentencia de la Sala de lo Contencioso de 25 de Marzo de 2021 tras analizar un recurso referido a la aplicación de la

29/04/2021

Impacto COVID19 1er TRI 2021

Aplazamientos

Impacto del COVID-19 en la liquidación de impuestos del primer trimestre de 2021

El impacto de la pandemia del COVID-19 no impide que los contribuyentes deban seguir cumpliendo puntualmente con sus obligaciones fiscales. La más inmediata corresponde a la liquidación de impuestos del

07/04/2021

IRPF tarifa plana autónomos

Autónomos

¿Cómo declarar en el IRPF las devoluciones de la TGSS por diferencias en «tarifa plana» de Autónomos Societarios?

Tributación en IRPF devolución por TGSS diferencias por «Tarifa Plana» de Autónomos Societarios Dirección General de Tributos, Consulta Vinculante nº V0360-21. Fecha de Salida: – 25/02/20211 DESCRIPCIÓN

31/03/2021

.single .content .entry-content > p:first-of-type{font-size:26px;letter-spacing:-.7px;}a{color:#004f73;}a:focus,a:hover{color:#146387;}a.more-link,.comment-reply-link,.view-all-portfolio a{border-color:#004f73;color:#004f73;}a.more-link:focus,a.more-link:hover,.view-all-portfolio a:focus,.view-all-portfolio a:hover{border-color:#146387;color:#146387;}.button-hero,button.button-hero,button.primary,input[type="button"].button-hero,input[type="button"].primary,input[type="reset"].button-hero,input[type="reset"].primary,input[type="submit"].button-hero,input[type="submit"].primary,.button.button-hero,.button.primary,.enews-widget input[type="submit"],.message.secondary,.sidebar .enews-widget input[type="submit"]{background-color:#004f73;color:#fff;}.button.button-hero:focus,.button.button-hero:hover,button.button-hero:focus,button.button-hero:hover,button.primary:focus,button.primary:hover,input[type="button"].button-hero:focus,input[type="button"].button-hero:hover,input[type="button"].primary:focus,input[type="button"].primary:hover,input[type="reset"].button-hero:focus,input[type="reset"].button-hero:hover,input[type="reset"].primary:focus,input[type="reset"].primary:hover,input[type="submit"].button-hero:focus,input[type="submit"].button-hero:hover,input[type="submit"].primary:focus,input[type="submit"].primary:hover,.button.primary:focus,.button.primary:hover,.enews-widget input[type="submit"]:focus,.enews-widget input[type="submit"]:hover{background-color:#146387;box-shadow:0 2px 10px 0 rgba(0,79,115,.3);color:#fff;}a.button.text{background-color:#fff;border-bottom:2px solid #004f73;color:#004f73;}a.button.text:focus,a.button.text:hover{background-color:#fff;border-bottom-color:#146387;color:#146387;}.message.secondary a{color:#fff;}.woocommerce div.product p.price,.woocommerce div.product span.price,.woocommerce div.product .woocommerce-tabs ul.tabs li a:hover,.woocommerce div.product .woocommerce-tabs ul.tabs li a:focus,.woocommerce .woocommerce-breadcrumb a:hover,.woocommerce .woocommerce-breadcrumb a:focus,.woocommerce .widget_layered_nav ul li.chosen a::before,.woocommerce .widget_layered_nav_filters ul li a::before,.woocommerce .widget_rating_filter ul li.chosen a::before{color:#146387;}.wc-block-grid__products a.add_to_cart_button,.woocommerce a.button,.woocommerce a.button.alt,.woocommerce button.button,.woocommerce button.button.alt,.woocommerce input.button,.woocommerce input.button.alt,.woocommerce input.button[type="submit"],.woocommerce #respond input#submit,.woocommerce #respond input#submit.alt,.woocommerce .button.button-hero{background-color:#004f73;color:#fff;}.wc-block-grid__products a.add_to_cart_button:focus,.wc-block-grid__products a.add_to_cart_button:hover,.woocommerce a.button:focus,.woocommerce a.button:hover,.woocommerce a.button.alt:focus,.woocommerce a.button.alt:hover,.woocommerce button.button:focus,.woocommerce button.button:hover,.woocommerce button.button.alt:focus,.woocommerce button.button.alt:hover,.woocommerce input.button:focus,.woocommerce input.button:hover,.woocommerce input.button.alt:focus,.woocommerce input.button.alt:hover,.woocommerce input.button[type="submit"]:focus,.woocommerce input.button[type="submit"]:hover,.woocommerce #respond input#submit:focus,.woocommerce #respond input#submit:hover,.woocommerce #respond input#submit.alt:focus,.woocommerce #respond input#submit.alt:hover,.woocommerce .button.button-hero:focus,.woocommerce .button.button-hero:hover{background-color:#146387;color:#fff;}.woocommerce.widget_price_filter .ui-slider .ui-slider-handle,.woocommerce.widget_price_filter .ui-slider .ui-slider-range{background-color:#146387;color:#fff;}ul.woocommerce-error,.woocommerce-error,.woocommerce-info,.woocommerce-message{border-top-color:#004f73;}.woocommerce .woocommerce-tabs a.button.text,.woocommerce .woocommerce-product-details__short-description a.button.text{background-color:#fff;border-bottom:2px solid #004f73;color:#004f73;}.woocommerce .woocommerce-tabs a.button.text:focus,.woocommerce .woocommerce-tabs a.button.text:hover,.woocommerce .woocommerce-product-details__short-description a.button.text:focus,.woocommerce .woocommerce-product-details__short-description a.button.text:hover{background-color:#fff;border-bottom:#146387;color:#146387;}.woocommerce .woocommerce-tabs a.button.primary,.woocommerce .woocommerce-product-details__short-description a.button.primary{background-color:#004f73;color:#fff;}.woocommerce .woocommerce-tabs a.button.primary:focus,.woocommerce .woocommerce-tabs a.button.primary:hover,.woocommerce .woocommerce-product-details__short-description a.button.primary:focus,.woocommerce .woocommerce-product-details__short-description a.button.primary:hover{background-color:#146387;color:#fff;}.woocommerce .enews-widget input[type="submit"]:focus,.woocommerce .enews-widget input[type="submit"]:hover{background-color:#146387;color:#fff;}.woocommerce form .form-row .required{visibility:visible;}button.button.btn.xoo-el-action-btn{background-color:#005073;color:#fff;}.xoo-el-inmodal{max-width:800px;max-height:600px;}.xoo-el-sidebar{background-image:url("https://cdn-bfmgj.nitrocdn.com/CCdFqNRuapWSjGWldnLXFfZxszxGnxVV/assets/static/optimized/rev-018b2f8/wp-content/uploads/2019/09/sin-ti%CC%81tulo-42.jpg");min-width:48%;}.xoo-el-sidebar.nitro-lazy{background-image:none !important;}ul.xoo-el-tabs li.xoo-el-active{background-color:#107dac;color:#fff;}ul.xoo-el-tabs{background-color:#eee;}.xoo-el-modal:before{content:"";display:inline-block;height:100%;vertical-align:middle;margin-right:-.25em;}.xoo-aff-input-group .xoo-aff-input-icon{background-color:#eee;color:#555;max-width:40px;min-width:40px;border:1px solid #ccc;border-right:0;font-size:14px;}.xoo-aff-group{margin-bottom:30px;}.xoo-aff-group input[type="text"],.xoo-aff-group input[type="password"],.xoo-aff-group input[type="email"],.xoo-aff-group input[type="number"],.xoo-aff-group select,,.xoo-aff-group select + .select2{background-color:#fff;color:#777;}.xoo-aff-group input[type="text"]::placeholder,.xoo-aff-group input[type="password"]::placeholder,.xoo-aff-group input[type="email"]::placeholder,.xoo-aff-group input[type="number"]::placeholder,.xoo-aff-group select::placeholder{color:#777;opacity:.7;}.xoo-aff-group input[type="text"]:focus,.xoo-aff-group input[type="password"]:focus,.xoo-aff-group input[type="email"]:focus,.xoo-aff-group input[type="number"]:focus,.xoo-aff-group select:focus,,.xoo-aff-group select + .select2:focus{background-color:#ededed;color:#000;}.xoo-aff-group input[type="text"],.xoo-aff-group input[type="password"],.xoo-aff-group input[type="email"],.xoo-aff-group input[type="number"],.xoo-aff-group select{border-bottom-left-radius:0;border-top-left-radius:0;}.site-container .wp-block-button__link,.site-container .wp-block-pullquote.is-style-solid-color{background-color:#4a4f9b;}.wp-block-button__link:not(.has-background),.wp-block-button__link:not(.has-background):focus,.wp-block-button__link:not(.has-background):hover,.wp-block-pullquote.is-style-solid-color:not(.has-background){color:#fff;}.has-theme-primary-background-color,.has-theme-primary-background-color.wp-block-button__link:focus,.has-theme-primary-background-color.wp-block-button__link:hover,.has-theme-primary-background-color.wp-block-button__link:visited,.has-theme-primary-background-color.wp-block-pullquote.is-style-solid-color{color:#fff;}.has-theme-secondary-background-color,.has-theme-secondary-background-color.wp-block-button__link:focus,.has-theme-secondary-background-color.wp-block-button__link:hover,.has-theme-secondary-background-color.wp-block-button__link:visited,.has-theme-secondary-background-color.wp-block-pullquote.is-style-solid-color{color:#fff;}.site-container .is-style-outline.wp-block-button__link,.site-container .is-style-outline .wp-block-button__link{background-color:transparent;color:#4a4f9b;}.has-small-font-size{font-size:16px !important;}.has-normal-font-size{font-size:20px !important;}.has-large-font-size{font-size:24px !important;}.has-larger-font-size{font-size:28px !important;}.site-container .has-theme-primary-color,.site-container .wp-block-button__link.has-theme-primary-color,.site-container .is-style-outline .wp-block-button__link.has-theme-primary-color{color:#4a4f9b;}.site-container .has-theme-primary-background-color,.site-container .wp-block-button__link.has-theme-primary-background-color,.site-container .is-style-outline .wp-block-button__link.has-theme-primary-background-color,.site-container .wp-block-pullquote.is-style-solid-color.has-theme-primary-background-color{background-color:#4a4f9b;}.site-container .has-theme-secondary-color,.site-container .wp-block-button__link.has-theme-secondary-color,.site-container .is-style-outline .wp-block-button__link.has-theme-secondary-color{color:#004f73;}.site-container .has-theme-secondary-background-color,.site-container .wp-block-button__link.has-theme-secondary-background-color,.site-container .is-style-outline .wp-block-button__link.has-theme-secondary-background-color,.site-container .wp-block-pullquote.is-style-solid-color.has-theme-secondary-background-color{background-color:#004f73;}#moove_gdpr_cookie_modal,#moove_gdpr_cookie_info_bar,.gdpr_cookie_settings_shortcode_content{font-family:Nunito,sans-serif;}#moove_gdpr_save_popup_settings_button{background-color:#373737;color:#fff;}#moove_gdpr_save_popup_settings_button:hover{background-color:#000;}#moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton,#moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton{background-color:#155072;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder a.mgbutton,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder button.mgbutton,.gdpr_cookie_settings_shortcode_content .gdpr-shr-button.button-green{background-color:#155072;border-color:#155072;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder a.mgbutton:hover,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder button.mgbutton:hover,.gdpr_cookie_settings_shortcode_content .gdpr-shr-button.button-green:hover{background-color:#fff;color:#155072;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close span.gdpr-icon{background-color:#155072;border:1px solid #155072;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close i:hover,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close span.gdpr-icon:hover,#moove_gdpr_cookie_info_bar span[data-href]>u.change-settings-button{color:#155072;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected a span.gdpr-icon,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected button span.gdpr-icon{color:inherit;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li:hover a,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li:hover button{color:#000;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a span.gdpr-icon,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button span.gdpr-icon{color:inherit;}#moove_gdpr_cookie_modal .gdpr-acc-link{line-height:0;font-size:0;color:transparent;position:absolute;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close:hover i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content a:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content span.change-settings-button:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content u.change-settings-button:hover,#moove_gdpr_cookie_info_bar span[data-href]>u.change-settings-button,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content span.change-settings-button.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content u.change-settings-button.focus-g{color:#155072;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected a,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected button{color:#000;}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected a i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected button i{color:#000;}#moove_gdpr_cookie_modal.gdpr_lightbox-hide{display:none;}.custom-logo{max-height:35px;width:auto;}template#MDow-1 ~ div{visibility:hidden;position:fixed !important;left:-999999999999px;}