{"id":1857,"date":"2016-01-18T11:44:33","date_gmt":"2016-01-18T11:44:33","guid":{"rendered":"https:\/\/nosquera10.com.mialias.net\/?p=1857"},"modified":"2016-01-18T11:45:52","modified_gmt":"2016-01-18T11:45:52","slug":"numero-de-identificacion-fiscal-de-las-personas-juridicas","status":"publish","type":"post","link":"https:\/\/nosquera10.com\/?p=1857","title":{"rendered":"N\u00famero de identificaci\u00f3n fiscal de las personas jur\u00eddicas"},"content":{"rendered":"<div class=\"vc_row wpb_row vc_row-fluid column-default\" data-offset=\"\"><div class=\"vc_column_wrapper clearfix\"><\/div><\/div>\n\t<div class=\"vc_col-sm-12  wpb_column vc_column_container   list-none    text-align-none  text-rp-left \">\n\t\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div> \n\t<\/div> \n\n\t<div class=\"wpb_text_column wpb_content_element \">\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t\n\t\t<\/div>\n\t<\/div>\n<strong>El pasado 15 de Enero de 2016, se public\u00f3 en el BOE la orden HAP\/5\/2016, por la que se modifica la orden EHA\/451\/2008, por la que se regula la composici\u00f3n del n\u00famero de identificaci\u00f3n fiscal de las personas jur\u00eddicas y entidades sin personalidad jur\u00eddica<\/strong>.<!--more--><\/p>\n<p>Como consecuencia de la reforma fiscal, a partir del 1 de Enero de 2016, las sociedades civiles pasan a ser contribuyentes del Impuesto sobre Sociedades, siempre que el objeto de la actividad sea mercantil. Por ello, la Orden modifica el art\u00edculo 3 de la Orden EHA\/451\/2008, que regulaba la composici\u00f3n del n\u00famero de identificaci\u00f3n fiscal de las personas jur\u00eddicas y entidades sin personalidad jur\u00eddica, pasando a ser las claves de dichas entidades las siguientes:<\/p>\n<ul>\n<li>A. Sociedades An\u00f3nimas<\/li>\n<li>B. Sociedades de Responsabilidad Limitada<\/li>\n<li>C. Sociedades Colectivas<\/li>\n<li>D. Sociedades Comanditarias<\/li>\n<li>E. Comunidad de bienes, herencias yacentes y dem\u00e1s entidades carentes de personalidad jur\u00eddica no incluidas expresamente en otras claves.<\/li>\n<li>F. Sociedades cooperativas<\/li>\n<li>G. Asociaciones<\/li>\n<li>H. Comunidad de propietarios en r\u00e9gimen de propiedad horizontal<\/li>\n<li>J. Sociedades civiles<\/li>\n<li>P. Corporaciones locales<\/li>\n<li>Q. Organismos p\u00fablicos<\/li>\n<li>R. Congregaciones e Insitituciones Religiosas<\/li>\n<li>S. \u00d3rganos de la Administraci\u00f3n del Estado y de las Comunidades Aut\u00f3nomas<\/li>\n<li>U. Uniones Temporales de Empresas<\/li>\n<li>V. Otros tipos no definidos en el resto de claves<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>El pasado 15 de Enero de 2016, se public\u00f3 en el BOE la orden HAP\/5\/2016, por la que se modifica la orden EHA\/451\/2008, por la que se regula la composici\u00f3n del n\u00famero de identificaci\u00f3n fiscal de las personas jur\u00eddicas y entidades sin personalidad jur\u00eddica.<\/p>\n","protected":false},"author":3,"featured_media":1860,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,1],"tags":[69,73],"class_list":["post-1857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-pymes","tag-renta","tag-sociedades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>N\u00famero de identificaci\u00f3n fiscal de las personas jur\u00eddicas - Nosquera 10<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nosquera10.com\/?p=1857\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u00famero de identificaci\u00f3n fiscal de las personas jur\u00eddicas - 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