{"id":5847,"date":"2023-10-06T12:07:25","date_gmt":"2023-10-06T12:07:25","guid":{"rendered":"https:\/\/testing.gorriz-arias.com\/2023\/10\/06\/el-concepte-davantatge-fiscal-en-suposits-concrets-de-restructuracio-empresarial-demo\/"},"modified":"2023-10-06T12:07:25","modified_gmt":"2023-10-06T12:07:25","slug":"el-concepte-davantatge-fiscal-en-suposits-concrets-de-restructuracio-empresarial-demo","status":"publish","type":"post","link":"https:\/\/www.gorriz-arias.com\/ca\/2023\/10\/06\/el-concepte-davantatge-fiscal-en-suposits-concrets-de-restructuracio-empresarial-demo\/","title":{"rendered":"EL CONCEPTE D&#8217;AVANTATGE FISCAL EN SUP\u00d2SITS CONCRETS DE RESTRUCTURACI\u00d3 EMPRESARIAL (Demo)"},"content":{"rendered":"<p><em>En una consulta recent, la Direcci\u00f3 General de Tributs (DGT) ha canviat la interpretaci\u00f3 respecte de l&#8217;aplicaci\u00f3 del r\u00e8gim especial de l&#8217;impost sobre societats per a les reestructuracions empresarials i afirma que nom\u00e9s es podr\u00e0 regularitzar l&#8217;avantatge fiscal perseguit quan hagi quedat acreditat que l&#8217;operaci\u00f3 realitzada tingu\u00e9s com a principal objectiu el frau o l&#8217;evasi\u00f3 fiscal diferent del diferiment en la tributaci\u00f3 de les rendes generades.<\/em><\/p>\n<p><a href=\"https:\/\/www.comunicado.es\/workspace\/campaigns\/newsletters\/campaign_content.php?id=09a6a39e64e02d7a9c2decac3cb3df71a5ba2ed8651fdb8099cf2&amp;section=79498\"><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>En una consulta recent, la Direcci\u00f3 General de Tributs (DGT) ha canviat la interpretaci\u00f3 respecte de l&#8217;aplicaci\u00f3 del r\u00e8gim especial&#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-5847","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\/5847","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=5847"}],"version-history":[{"count":0,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/posts\/5847\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/media?parent=5847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/categories?post=5847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gorriz-arias.com\/ca\/wp-json\/wp\/v2\/tags?post=5847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}