{"id":60659,"date":"2015-03-19T08:29:04","date_gmt":"2015-03-19T08:29:04","guid":{"rendered":"https:\/\/lladogrup.com\/?p=60659"},"modified":"2021-09-22T09:00:52","modified_gmt":"2021-09-22T09:00:52","slug":"tipos-de-retencion-aplicables-en-2015-y-2016","status":"publish","type":"post","link":"https:\/\/lladogrup.com\/es\/tipos-de-retencion-aplicables-en-2015-y-2016\/","title":{"rendered":"Tipos de retenci\u00f3n aplicables en 2015 y 2016"},"content":{"rendered":"

Atenci\u00f3n al cambio en los tipos de retenci\u00f3n para el uno de enero de 2015 sobre los diferentes tipos de rendimientos. Hacemos un resumen de los m\u00e1s generales a continuaci\u00f3n.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0<\/b>1. Retenciones por rendimientos del trabajo<\/b><\/td>\n<\/tr>\n
\u00a0<\/b>Tipo de rendimiento<\/b><\/td>\n\n

2015<\/b><\/p>\n<\/td>\n

\n

2016<\/b><\/p>\n<\/td>\n<\/tr>\n

Tipo general<\/td>\n\n

Seg\u00fan tablas<\/p>\n<\/td>\n

\n

Seg\u00fan tablas<\/p>\n<\/td>\n<\/tr>\n

Cursos, conferencias, seminarios, coloquios, etc.<\/td>\n\n

19%<\/p>\n<\/td>\n

\n

18%<\/p>\n<\/td>\n<\/tr>\n

Administradores y miembros de consejos de administraci\u00f3n (personas f\u00edsicas)<\/td>\n\n

37%<\/p>\n<\/td>\n

\n

35%<\/p>\n<\/td>\n<\/tr>\n

Atrasos de ejercicios anteriores<\/td>\n\n

15%<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/b>2. Rendimientos del capital mobiliario<\/b><\/td>\n<\/tr>\n
Intereses y dividendos<\/td>\n\n

20%<\/p>\n<\/td>\n

\n

19%<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/b>3. Rendimientos de actividades econ\u00f3micas<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
\n

<\/b>Tipo de rendimiento<\/b><\/p>\n<\/td>\n

\n

2015<\/b><\/p>\n<\/td>\n

\n

2016<\/b><\/p>\n<\/td>\n<\/tr>\n

Actividades profesionales<\/td>\n\n

19%<\/p>\n<\/td>\n

\n

18%<\/p>\n<\/td>\n<\/tr>\n

Actividades de \u201cnuevos profesionales\u201d (a\u00f1o de inicio y los dos siguientes)<\/td>\n\n

9%<\/p>\n<\/td>\n

\n

9%<\/p>\n<\/td>\n<\/tr>\n

Actividades profesionales cuando el volumen de rendimientos \u00edntegros del ejercicio anterior sea inferior a 15.000 euros anuales y represente m\u00e1s del 75% de la suma de sus RAE y RT<\/td>\n\n

15%<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

Determinadas actividades empresariales en r\u00e9gimen de estimaci\u00f3n objetiva del IRPF (m\u00f3dulos)<\/td>\n\n

1%<\/p>\n<\/td>\n

\n

1%<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/b>4. Ganancias patrimoniales<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n\n

2015<\/b><\/p>\n<\/td>\n

\n

2016<\/b><\/p>\n<\/td>\n<\/tr>\n

Fondos de inversi\u00f3n<\/td>\n\n

20%<\/p>\n<\/td>\n

\n

19%<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/b>5. Otras rentas<\/b><\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Tipo de rendimiento<\/b><\/td>\n\n

2015<\/b><\/p>\n<\/td>\n

\n

2016<\/b><\/p>\n<\/td>\n<\/tr>\n

Arrendamiento y subarrendamiento de inmuebles<\/td>\n\n

20%<\/p>\n<\/td>\n

\n

19%<\/p>\n<\/td>\n<\/tr>\n

Propiedad intelectual e industrial<\/td>\n\n

20%<\/p>\n<\/td>\n

\n

19%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Atenci\u00f3n al cambio en los tipos de retenci\u00f3n para el uno de enero de 2015 sobre los diferentes tipos de rendimientos. Hacemos un resumen de los m\u00e1s generales a continuaci\u00f3n. \u00a01. Retenciones por rendimientos del trabajo \u00a0Tipo de rendimiento 2015 2016 Tipo general Seg\u00fan tablas Seg\u00fan tablas Cursos, conferencias, seminarios, coloquios, etc. 19% 18% Administradores…<\/p>\n","protected":false},"author":1,"featured_media":60656,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[622],"tags":[],"class_list":["post-60659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-es","category-622","description-off"],"yoast_head":"\nTipos de retenci\u00f3n aplicables en 2015 y 2016 - Llad\u00f3 Grup<\/title>\n<meta name=\"description\" content=\"Tipos de retenci\u00f3n aplicables en 2015 y 2016\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lladogrup.com\/es\/tipos-de-retencion-aplicables-en-2015-y-2016\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tipos de retenci\u00f3n aplicables en 2015 y 2016 - 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