{"id":69409,"date":"2023-07-05T10:42:03","date_gmt":"2023-07-05T08:42:03","guid":{"rendered":"https:\/\/lladogrup.com\/?p=69409"},"modified":"2023-07-05T10:42:04","modified_gmt":"2023-07-05T08:42:04","slug":"ultimas-medidas-fiscales-2023","status":"publish","type":"post","link":"https:\/\/lladogrup.com\/es\/ultimas-medidas-fiscales-2023\/","title":{"rendered":"\u00daltimas medidas fiscales 2023"},"content":{"rendered":"

[vc_row][vc_column][vc_single_image image=\u00bb69418″ img_size=\u00bbfull\u00bb add_caption=\u00bbyes\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column]

<\/div>

\u00daltimas medidas fiscales 2023<\/h1><\/div><\/div>[\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]Se adoptan y prorrogan determinadas medidas de respuesta a las consecuencias econ\u00f3micas y sociales de la Guerra de Ucrania, de soporte a la reconstrucci\u00f3n de la Palma, otras situaciones de vulnerabilidad y otras modificaciones.<\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_btn title=\u00bb\u00bfNecesitas asesoramiento fiscal?\u00bb color=\u00bbdanger\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Fcontacto%2F|target:_blank\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109361052{padding-bottom: 20px !important;}\u00bb][vc_column]
<\/div>

Medidas fiscales recientes RDL 5\/2023 <\/h2><\/div><\/div>[vc_column_text]Entre las \u00faltimas<\/strong> medidas tributarias<\/strong> aprobadas en el Real Decreto-ley 5\/2023, de 28 de junio<\/a>, destacan las siguientes:[\/vc_column_text][vc_column_text]Impuesto sobre la Renta de las Personas F\u00edsicas<\/strong><\/p>\n

Se crean dos nuevas deducciones:<\/strong><\/p>\n

    \n
  1. Adquisici\u00f3n veh\u00edculo el\u00e9ctrico<\/strong>. Deducci\u00f3n del 15%, con una base m\u00e1xima de 20.000 euros del valor de adquisici\u00f3n de un veh\u00edculo el\u00e9ctrico \u201cenchufable\u201d nuevo y no afectos a actividades econ\u00f3micas.<\/strong> O sea, que solo afecta a particulares que compren un veh\u00edculo el\u00e9ctrico.\n
      \n
    • El veh\u00edculo debe adquirirse a partir del 30\/06\/2023 y hasta el 31\/12\/2024.<\/li>\n<\/ul>\n<\/li>\n
    • Instalaciones de sistemas de recarga de bater\u00edas para veh\u00edculos.<\/strong> Deducci\u00f3n del 15%, con una base m\u00e1xima anual de 4.000 euros de las cantidades satisfechas, desde el 30\/06\/2023 hasta el 31\/12\/2024, por las instalaciones de sistemas de recarga de bater\u00edas para veh\u00edculos no afectos a una actividad econ\u00f3mica<\/strong>.\n
        \n
      • No dar\u00e1n derecho a practicar la deducci\u00f3n las cantidades satisfechas mediante entregas de dinero de curso legal, por lo que han de ser transferencias bancarias, tarjetas de cr\u00e9dito, etc.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

        [\/vc_column_text][vc_column_text]Impuesto de Sociedades<\/strong><\/p>\n

        Podr\u00e1n amortizarse, en funci\u00f3n del coeficiente que resulte de multiplicar por 2 el coeficiente de amortizaci\u00f3n lineal m\u00e1ximo previsto en las tablas de amortizaci\u00f3n oficialmente aprobadas, las inversiones en nuevas infraestructuras de recarga de veh\u00edculos el\u00e9ctricos<\/strong>, de potencia normal o de alta potencia afectos a actividades econ\u00f3micas<\/strong>, y que entren en funcionamiento en los periodos impositivos que se inicien en los a\u00f1os 2023, 2024 y 2025.<\/p>\n

        [\/vc_column_text][vc_column_text]Impuesto sobre el Valor A\u00f1adido<\/strong><\/p>\n

        Se prorrogan hasta el 31\/12\/2023<\/strong> los siguientes tipos de gravamen:<\/p>\n

        El tipo de gravamen del 0%, <\/strong>que afecta a los siguientes productos:<\/p>\n

          \n
        • El pan com\u00fan, as\u00ed como la masa de pan com\u00fan congelado.<\/li>\n
        • Las harinas panificables.<\/li>\n
        • Varios tipos de leche producida por cualquier especie animal.<\/li>\n
        • Los quesos.<\/li>\n
        • Los huevos.<\/li>\n
        • Las frutas, verduras, hortalizas, legumbres, tub\u00e9rculos y cereales, que tengan la condici\u00f3n de productos naturales.<\/li>\n<\/ul>\n

          El tipo de gravamen del 5%,<\/strong> para los aceites de oliva y de semillas y las pastas alimenticias.<\/p>\n

          Estos tipos ser\u00e1n del 4% y 10%,<\/strong> respectivamente, a partir del 1\/11\/2023, en el caso de que la tasa interanual de la infracci\u00f3n subyacente del mes de septiembre<\/strong>, publicada en octubre, sea inferior al 5,5%.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1678288853421{background-color: #dddddd !important;}\u00bb][vc_column][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n

          \u00bfCrees que es interesante lo que est\u00e1s leyendo? \u00a1Subscr\u00edbete al blog!<\/span><\/h3>\n

          [\/vc_column_text]

          Error:<\/strong> Formulario de contacto no encontrado.<\/p>[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1669219009705{margin-top: 20px !important;padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]Desde Llad\u00f3 Grupo Consultor<\/strong>, te recomendamos confiar en el asesoramiento de un asesor fiscalista<\/strong>, para poder estar informado y conocer las novedades en medidas tributarias<\/strong>.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

          [vc_row][vc_column][vc_single_image image=\u00bb69418″ img_size=\u00bbfull\u00bb add_caption=\u00bbyes\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]Se adoptan y prorrogan determinadas medidas de respuesta a las consecuencias econ\u00f3micas y sociales de la Guerra de Ucrania, de soporte a la reconstrucci\u00f3n de la Palma, otras situaciones de vulnerabilidad y otras modificaciones.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_btn title=\u00bb\u00bfNecesitas asesoramiento fiscal?\u00bb color=\u00bbdanger\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Fcontacto%2F|target:_blank\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109361052{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]Entre…<\/p>\n","protected":false},"author":2,"featured_media":69416,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[614,613,622,615,616,617],"tags":[],"class_list":["post-69409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autonomos","category-clientes","category-fiscal-es","category-gran-empresa-es","category-particulares","category-pymes","category-614","category-613","category-622","category-615","category-616","category-617","description-off"],"yoast_head":"\n\u00daltimas medidas fiscales 2023 -Llad\u00f3 Grup-<\/title>\n<meta name=\"description\" content=\"Entre las \u00faltimas medidas tributarias aprobadas destacan las siguientes medidas. 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