{"id":1640,"date":"2021-06-07T16:31:12","date_gmt":"2021-06-07T14:31:12","guid":{"rendered":"https:\/\/www.totemabogados.com\/newsletter-15-actualidad-fiscal-3-2021\/"},"modified":"2021-06-07T17:31:29","modified_gmt":"2021-06-07T15:31:29","slug":"newsletter-15-actualidad-fiscal-3-2021","status":"publish","type":"post","link":"https:\/\/www.totemabogados.com\/en\/newsletter-15-actualidad-fiscal-3-2021\/","title":{"rendered":"Newsletter 15 \u2013 Actualidad Fiscal 3\/2021"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.22&#8243;][et_pb_row _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.0.47&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.9.4&#8243; z_index_tablet=&#8221;500&#8243; text_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; text_text_shadow_vertical_length_tablet=&#8221;0px&#8221; text_text_shadow_blur_strength_tablet=&#8221;1px&#8221; link_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; link_text_shadow_vertical_length_tablet=&#8221;0px&#8221; link_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ul_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ul_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ul_text_shadow_blur_strength_tablet=&#8221;1px&#8221; ol_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; ol_text_shadow_vertical_length_tablet=&#8221;0px&#8221; ol_text_shadow_blur_strength_tablet=&#8221;1px&#8221; quote_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; quote_text_shadow_vertical_length_tablet=&#8221;0px&#8221; quote_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_2_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_2_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_2_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_3_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_3_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_3_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_4_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_4_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_4_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_5_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_5_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_5_text_shadow_blur_strength_tablet=&#8221;1px&#8221; header_6_text_shadow_horizontal_length_tablet=&#8221;0px&#8221; header_6_text_shadow_vertical_length_tablet=&#8221;0px&#8221; header_6_text_shadow_blur_strength_tablet=&#8221;1px&#8221; box_shadow_horizontal_tablet=&#8221;0px&#8221; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_blur_tablet=&#8221;40px&#8221; box_shadow_spread_tablet=&#8221;0px&#8221;]<\/p>\n<p>1 de junio de 2021<\/p>\n<p>La Audiencia Nacional plantea una cuesti\u00f3n de inconstitucionalidad respecto del Real Decreto-ley 3\/2016. El Gobierno aprueba medidas fiscales por da\u00f1os causados por el temporal Filomena. Nuevo pronunciamiento del Tribunal Supremo sobre la aplicaci\u00f3n del art\u00edculo 7.p) de la Ley del IRPF sobre rendimientos exentos de tributaci\u00f3n por trabajos realizados en el extranjero. La Direcci\u00f3n General de Tributos se pronuncia sobre la tributaci\u00f3n de la conmutaci\u00f3n del usufructo universal. Los contribuyentes que estuvieron de ERTE en 2020 pueden pagar el IRPF en 6 plazos. Se aprueba el desarrollo reglamentario para autoliquidar el Impuesto sobre Transacciones Financieras y se modifican otras normas tributarias. Se reestablece la obligaci\u00f3n de informaci\u00f3n sobre la cesi\u00f3n de uso de viviendas con fines tur\u00edsticos.<\/p>\n<p><a href=\"https:\/\/www.aedaf.es\/es\/gabinete-de-estudios\/newsletter\/actualidad-fiscal-03-2021\/c66450edd32b92738f3d69e8af41e968#275243\" target=\"_blank\" rel=\"noopener\"><strong>Leer m\u00e1s<\/strong><\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1 de junio de 2021 La Audiencia Nacional plantea una cuesti\u00f3n de inconstitucionalidad respecto del Real Decreto-ley 3\/2016. El Gobierno aprueba medidas fiscales por da\u00f1os causados por el temporal Filomena. Nuevo pronunciamiento del Tribunal Supremo sobre la aplicaci\u00f3n del art\u00edculo 7.p) de la Ley del IRPF sobre rendimientos exentos de tributaci\u00f3n por trabajos realizados en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1638,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[11],"tags":[],"class_list":["post-1640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar-en"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"1 de junio de 2021 La Audiencia Nacional plantea una cuesti\u00f3n de inconstitucionalidad respecto del Real Decreto-ley 3\/2016. El Gobierno aprueba medidas fiscales por da\u00f1os causados por el temporal Filomena. 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