{"id":5625,"date":"2013-11-29T17:36:16","date_gmt":"2013-11-29T17:36:16","guid":{"rendered":"https:\/\/testing.gorriz-arias.com\/2013\/11\/29\/novetats-en-limpost-sobre-societats-introduides-per-la-llei-16-2013-de-29-doctubre-demo\/"},"modified":"2013-11-29T17:36:16","modified_gmt":"2013-11-29T17:36:16","slug":"novetats-en-limpost-sobre-societats-introduides-per-la-llei-16-2013-de-29-doctubre-demo","status":"publish","type":"post","link":"https:\/\/www.gorriz-arias.com\/ca\/2013\/11\/29\/novetats-en-limpost-sobre-societats-introduides-per-la-llei-16-2013-de-29-doctubre-demo\/","title":{"rendered":"NOVETATS EN L&#8217;IMPOST SOBRE SOCIETATS INTRODU\u00cfDES PER LA LLEI 16\/2013, DE 29 D&#8217;OCTUBRE (Demo)"},"content":{"rendered":"<div>\n<p><i>Pel que fa a l&#8217;impost sobre societats, cal destacar la supressi\u00f3 de la dedu\u00efbilitat del deteriorament de les participacions al capital o als fons propis d&#8217;entitats aix\u00ed com l&#8217;eliminaci\u00f3 de la deducci\u00f3 fiscal de les p\u00e8rdues que hi ha hagut en l&#8217;exercici per les filials. del grup, multigrup o associades. Es prorroguen algunes de les mesures que van n\u00e9ixer amb car\u00e0cter temporal com ara la limitaci\u00f3 de la compensaci\u00f3 de les bases imposables negatives, la reducci\u00f3 del percentatge del fons de comer\u00e7 i intangibles, o l&#8217;elevaci\u00f3 de l&#8217;import a pagar dels pagaments fraccionats per a les grans empreses.<\/i><\/p>\n<p>[ilink url=\u00bbhttps:\/\/www.gorriz-arias.com\/wp-content\/uploads\/NOVEDADES-IS-LEY-16-2013.pdf\u00bb]  DESCARREGAR CIRCULAR[\/ilink]<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pel que fa a l&#8217;impost sobre societats, cal destacar la supressi\u00f3 de la dedu\u00efbilitat del deteriorament de les participacions al&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"single-fullwidth.php","format":"standard","meta":{"footnotes":""},"categories":[45],"tags":[],"class_list":["post-5625","post","type-post","status-publish","format-standard","category-per-estar-al-dia-demo-ca"],"aioseo_notices":[],"menu_order":0,"_links":{"self":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/comments?post=5625"}],"version-history":[{"count":0,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5625\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/media?parent=5625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/categories?post=5625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/tags?post=5625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}