{"id":1832,"date":"2016-01-08T08:05:25","date_gmt":"2016-01-08T08:05:25","guid":{"rendered":"https:\/\/nosquera10.com.mialias.net\/?p=1832"},"modified":"2016-01-14T09:09:56","modified_gmt":"2016-01-14T09:09:56","slug":"retenciones-aplicables-a-partir-del-1-de-enero-de-2016","status":"publish","type":"post","link":"https:\/\/nosquera10.com\/?p=1832","title":{"rendered":"Retenciones aplicables a partir del 1 de enero de 2016"},"content":{"rendered":"<h4>De acuerdo con el RDL 9\/2015, de 10 de Julio, de medidas urgentes para reducir la carga tributaria soportada por los contribuyentes del Impuesto sobre la Renta de las Personas F\u00edsicas y otras medidas de car\u00e1cter econ\u00f3mico, las retenciones aplicables a partir del 1 de Enero del 2016 son las siguientes:<!--more--><\/h4>\n<ul>\n<li>Retenciones de Consejeros y Administradores de Sociedades: 35%.<\/li>\n<li>Retenciones sobre Actividades profesionales: 15% (ser\u00e1 7% si es Profesional de nuevo inicio).<\/li>\n<li>Retenciones sobre rendimientos de capital mobiliario (Intereses, dividendos, propiedad industrial e intelectual, etc): 19%.<\/li>\n<li>Retenciones sobre determinadas Ganancias Patrimoniales: 19%.<\/li>\n<li>Retenciones sobre capital inmobiliario (Arrendamiento o subarrendamiento de bienes inmuebles urbanos): 19%.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>En relaci\u00f3n con las retenciones aplicables sobre rendimientos de trabajo son variables y el cuadro que se aplicar\u00e1 ser\u00e1 el siguiente:<\/p>\n<p>&nbsp;<\/p>\n<table>\n<colgroup>\n<col width=\"25%\" \/>\n<col width=\"25%\" \/>\n<col width=\"25%\" \/>\n<col width=\"25%\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"top\">\n<td>\n<p align=\"center\"><b>Base para calcular el tipo de retenci\u00f3n<\/b><\/p>\n<\/td>\n<td>\n<p align=\"center\"><b>Cuota de retenci\u00f3n<\/b><\/p>\n<\/td>\n<td>\n<p align=\"center\"><b>Resto base para calcular el tipo de retenci\u00f3n<\/b><\/p>\n<\/td>\n<td>\n<p align=\"center\"><b>Tipo aplicable<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td>\n<p align=\"center\"><b>Hasta euros<\/b><\/p>\n<\/td>\n<td>\n<p align=\"center\"><b>Euros<\/b><\/p>\n<\/td>\n<td>\n<p align=\"center\"><b>Hasta euros<\/b><\/p>\n<\/td>\n<td>\n<p align=\"center\"><b>Porcentaje<\/b><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td>\n<p style=\"text-align: right;\">0,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">0,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">12.450,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">19,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td>\n<p style=\"text-align: right;\">12.450,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">2.365,50<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">7.750,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">24,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td>\n<p style=\"text-align: right;\">20.200,20<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">4.225.,50<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">15.000,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">30,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td>\n<p style=\"text-align: right;\">35.200,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">8.725,50<\/p>\n<\/td>\n<td>\n<p style=\"text-align: right;\">24.800,00<\/p>\n<\/td>\n<td>\n<p style=\"text-align: center;\">37,00<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td style=\"text-align: right;\">60.000,00<\/td>\n<td style=\"text-align: right;\">17.901,50<\/td>\n<td style=\"text-align: right;\">En adelante<\/td>\n<td style=\"text-align: center;\">45,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>De acuerdo con el RDL 9\/2015, de 10 de Julio, de medidas urgentes para reducir la carga tributaria soportada por los contribuyentes del Impuesto sobre la Renta de las Personas F\u00edsicas y otras medidas de car\u00e1cter econ\u00f3mico, las retenciones aplicables a partir del 1 de Enero del 2016 son las siguientes:<\/p>\n","protected":false},"author":3,"featured_media":1846,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[69,68],"class_list":["post-1832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-renta","tag-retenciones-irpf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - 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