{"id":5837,"date":"2024-02-14T17:09:42","date_gmt":"2024-02-14T17:09:42","guid":{"rendered":"https:\/\/testing.gorriz-arias.com\/2024\/02\/14\/el-tribunal-constitucional-declara-inconstitucionals-determinades-mesures-en-limpost-sobre-societats-rd-llei-3-2016-demo\/"},"modified":"2024-02-14T17:09:42","modified_gmt":"2024-02-14T17:09:42","slug":"el-tribunal-constitucional-declara-inconstitucionals-determinades-mesures-en-limpost-sobre-societats-rd-llei-3-2016-demo","status":"publish","type":"post","link":"https:\/\/www.gorriz-arias.com\/ca\/2024\/02\/14\/el-tribunal-constitucional-declara-inconstitucionals-determinades-mesures-en-limpost-sobre-societats-rd-llei-3-2016-demo\/","title":{"rendered":"EL TRIBUNAL CONSTITUCIONAL DECLARA INCONSTITUCIONALS DETERMINADES MESURES EN L&#8217;IMPOST SOBRE SOCIETATS (RD-LLEI 3\/2016) (Demo)"},"content":{"rendered":"<p>Entre altres mesures declarades inconstitucionals pel Tribunal Constitucional, destaquen la fixaci\u00f3 de topalls m\u00e9s severs per a la compensaci\u00f3 de bases imposables negatives; la introducci\u00f3 d\u201fun l\u00edmit a aplicaci\u00f3 de les deduccions per doble imposici\u00f3; i l&#8217;obligaci\u00f3 d&#8217;integrar autom\u00e0ticament a la base imposable els deterioraments de participacions que hagin estat dedu\u00efts en exercicis anteriors. La declaraci\u00f3 d&#8217;inconstitucionalitat permetr\u00e0 recuperar a empreses i grups fiscals part de la quota de l&#8217;impost sobre societats satisfeta<\/p>\n<p><a href=\"https:\/\/www.comunicado.es\/workspace\/campaigns\/newsletters\/campaign_content.php?id=0fa6348034d051cfb23403bdfa38274efcb361f465cce5e08209d&amp;section=85075\"><span style=\"font-family: 'Roboto Slab', 'Lato', Helvetica, Arial, sans-serif;\">\u2026<\/span> <span style=\"font-family: 'Roboto Slab', 'Lato', Helvetica, Arial, sans-serif;\">LLEGIR M\u00c9S<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Entre altres mesures declarades inconstitucionals pel Tribunal Constitucional, destaquen la fixaci\u00f3 de topalls m\u00e9s severs per a la compensaci\u00f3 de&#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-5837","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\/5837","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=5837"}],"version-history":[{"count":0,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5837\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/media?parent=5837"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/categories?post=5837"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/tags?post=5837"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}