{"id":81613,"date":"2020-11-18T13:22:00","date_gmt":"2020-11-18T11:22:00","guid":{"rendered":"https:\/\/www.iispv.cat\/transparencia\/the-iispv\/normatives\/normatives-legals-vigents\/normativa-fiscal\/"},"modified":"2025-01-09T13:25:21","modified_gmt":"2025-01-09T12:25:21","slug":"normativa-fiscal","status":"publish","type":"bloc_transparencia","link":"https:\/\/www.iispv.cat\/en\/transparencia\/the-iispv\/normatives\/normatives-legals-vigents\/normativa-fiscal\/","title":{"rendered":"Fiscal regulations"},"content":{"rendered":"\n<p><strong>Basic regulation of corporation tax:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-sobre-sociedades\/normativa-basica-impuesto-sobre-sociedades.html\" data-type=\"URL\" data-id=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-sobre-sociedades\/normativa-basica-impuesto-sobre-sociedades.html\">Real Decreto legislativo, 4-2004, de 5 de marzo<\/a><\/li><\/ul>\n\n\n\n<p><strong>Tax incentives:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?lang=en&amp;id=BOE-A-2002-25039&amp;tn=1&amp;p=\" data-type=\"URL\" data-id=\"https:\/\/www.boe.es\/buscar\/act.php?lang=en&amp;id=BOE-A-2002-25039&amp;tn=1&amp;p=\" target=\"_blank\" rel=\"noreferrer noopener\">Law 49\/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?lang=en&amp;id=BOE-A-2003-19571&amp;tn=1&amp;p=\" data-type=\"URL\" data-id=\"https:\/\/www.boe.es\/buscar\/act.php?lang=en&amp;id=BOE-A-2003-19571&amp;tn=1&amp;p=\" target=\"_blank\" rel=\"noreferrer noopener\">Royal Decree 1270\/2003, of October 10, which approves the Regulation for the application of the tax regime for non-profit entities and tax incentives for patronage<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?lang=en&amp;id=BOE-A-2012-14696&amp;tn=1&amp;p=\" data-type=\"URL\" data-id=\"https:\/\/www.boe.es\/buscar\/act.php?lang=en&amp;id=BOE-A-2012-14696&amp;tn=1&amp;p=\" target=\"_blank\" rel=\"noreferrer noopener\">Royal Decree 1619\/2012, of November 30, which approves the Regulation that regulates billing obligations.<\/a><\/li><\/ul>\n\n\n\n<p><strong>IVA<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-sobre-valor-anadido.html\" data-type=\"URL\" data-id=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-sobre-valor-anadido.html\" target=\"_blank\" rel=\"noreferrer noopener\">Basic Value Added Tax regulation<\/a><\/li><\/ul>\n\n\n\n<p><strong>IRPF:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-sobre-renta-personas-fisicas.html\" data-type=\"URL\" data-id=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/en_gb\/normativa-criterios-interpretativos\/impuestos-otros-tributos\/impuesto-sobre-renta-personas-fisicas.html\" target=\"_blank\" rel=\"noreferrer noopener\">Basic regulation of the Personal Income Tax (IRPF)<\/a><\/li><\/ul>\n","protected":false},"featured_media":0,"parent":81562,"menu_order":37,"template":"","class_list":["post-81613","bloc_transparencia","type-bloc_transparencia","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/bloc_transparencia\/81613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/bloc_transparencia"}],"about":[{"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/types\/bloc_transparencia"}],"version-history":[{"count":5,"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/bloc_transparencia\/81613\/revisions"}],"predecessor-version":[{"id":101898,"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/bloc_transparencia\/81613\/revisions\/101898"}],"up":[{"embeddable":true,"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/bloc_transparencia\/81562"}],"wp:attachment":[{"href":"https:\/\/www.iispv.cat\/en\/wp-json\/wp\/v2\/media?parent=81613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}