{"id":1642,"date":"2021-04-01T00:00:41","date_gmt":"2021-03-31T22:00:41","guid":{"rendered":"https:\/\/www.totemabogados.com\/newsletter-14-actualidad-fiscal-2-2021\/"},"modified":"2021-04-01T00:00:41","modified_gmt":"2021-03-31T22:00:41","slug":"newsletter-14-actualidad-fiscal-2-2021","status":"publish","type":"post","link":"https:\/\/www.totemabogados.com\/en\/newsletter-14-actualidad-fiscal-2-2021\/","title":{"rendered":"Newsletter 14 \u2013 Actualidad Fiscal 2\/2021"},"content":{"rendered":"<p>[et_pb_section bb_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;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.9.2&#8243; text_orientation=&#8221;justified&#8221; z_index_tablet=&#8221;500&#8243; 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ol_text_shadow_blur_strength=&#8221;ol_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_horizontal_length=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_vertical_length=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_blur_strength=&#8221;quote_text_shadow_style,%91object Object%93&#8243; header_text_shadow_horizontal_length=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_vertical_length=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_blur_strength=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_horizontal_length=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_vertical_length=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_blur_strength=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_horizontal_length=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_vertical_length=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_blur_strength=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_horizontal_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_vertical_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_blur_strength=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_horizontal_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_vertical_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_blur_strength=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_horizontal_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_vertical_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_blur_strength=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; vertical_offset_tablet=&#8221;0&#8243; horizontal_offset_tablet=&#8221;0&#8243;]<\/p>\n<p>La exenci\u00f3n del art\u00edculo 7.p) de trabajos realizados en el extranjero de la Ley del IRPF se aplica tambi\u00e9n a los d\u00edas en los que el trabajador se desplaza. Seg\u00fan el Tribunal Supremo los intereses de demora tributarios son gastos deducibles en el Impuesto sobre Sociedades. El ICAC se ha pronunciado sobre el tratamiento contable de las reducciones COVID en los arrendamientos. El Reglamento de Auditor\u00eda cuantifica las sanciones por no presentaci\u00f3n de las cuentas anuales. \u00bfC\u00f3mo determinar el valor del terreno a efectos de la Plusval\u00eda Municipal? Nuevas medidas tributarias en el Real Decreto-ley 5\/2021, de 12 de marzo, de medidas extraordinarias de apoyo a la solvencia empresarial en respuesta a la pandemia de la COVID-19. Campa\u00f1a de Renta 2020. Recomendaciones de la AEAT a los trabajadores afectados por ERTE en 2020. Novedades a tener en cuenta en la declaraci\u00f3n de la renta correspondiente al ejercicio 2020.<\/p>\n<p><strong><a href=\"https:\/\/www.aedaf.es\/es\/gabinete-de-estudios\/newsletter\/actualidad-fiscal-02-2021\/b532d19dd4f7b50f3d647d41d75d2570#267815\" target=\"_blank\" rel=\"nofollow noopener\">Leer m\u00e1s<\/a><\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La exenci\u00f3n del art\u00edculo 7.p) de trabajos realizados en el extranjero de la Ley del IRPF se aplica tambi\u00e9n a los d\u00edas en los que el trabajador se desplaza. Seg\u00fan el Tribunal Supremo los intereses de demora tributarios son gastos deducibles en el Impuesto sobre Sociedades. El ICAC se ha pronunciado sobre el tratamiento contable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1628,"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-1642","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=\"La exenci\u00f3n del art\u00edculo 7.p) de trabajos realizados en el extranjero de la Ley del IRPF se aplica tambi\u00e9n a los d\u00edas en los que el trabajador se desplaza. Seg\u00fan el Tribunal Supremo los intereses de demora tributarios son gastos deducibles en el Impuesto sobre Sociedades. 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