{"id":10107,"date":"2017-09-27T21:14:20","date_gmt":"2017-09-27T21:14:20","guid":{"rendered":"https:\/\/centregestor.es\/?p=10107"},"modified":"2020-12-04T21:14:40","modified_gmt":"2020-12-04T21:14:40","slug":"impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/","title":{"rendered":"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas"},"content":{"rendered":"<p><a href=\"https:\/\/centregestor.es\/ca\/\">Centro Gestor Lleida<\/a>, SA pone en su conocimiento de forma anticipada la publicaci\u00f3n de la nueva ley, no reglamentada, del impuesto sobre los activos no productivos de las personas jur\u00eddicas, publicada el 9 de mayo de 2017 en el DOGC.<\/p>\n<p>Dicha ley se ha promulgado con una clara finalidad, la persecuci\u00f3n a la evasi\u00f3n y elusi\u00f3n fiscal que se produce a la hora de incorporar bienes de uso privado, del patrimonio personal a estructuras societarias, difuminando la titularidad real de estos bienes, siendo un proceso complejo para las Administraciones la imputaci\u00f3n real de la titularidad de estos bienes.<\/p>\n<p>El \u00e1mbito de este nuevo Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas\u00a0es territorial y tiene efectos sobre la comunidad aut\u00f3noma de Catalu\u00f1a, y gravar\u00e1 la tenencia de determinados activos que se enumeran a continuaci\u00f3n:<\/p>\n<ul>\n<li>Bienes inmuebles<\/li>\n<li>Veh\u00edculos a motor con una potencia superior a 200 CV<\/li>\n<li>Embarcaciones de recreo<\/li>\n<li>Aeronaves<\/li>\n<li>Objetos de arte y antig\u00fcedades<\/li>\n<li>Joyas<\/li>\n<\/ul>\n<p>Estos activos, ser\u00e1n considerados no productivos siempre que se cedan gratuitamente a socios o persona vinculada directa o indirectamente con la sociedad que los utilicen total o parcialmente para el uso privado.<\/p>\n<p>Tambi\u00e9n se determinar\u00e1n como no productivos cuando aun cedi\u00e9ndose onerosamente a socios o personas vinculadas total o parcialmente para su uso privado, excepto en los supuestos que trabajen de manera efectiva en la sociedad pag\u00e1ndose el precio de mercado y que reciban de la sociedad una retribuci\u00f3n superior al precio de cesi\u00f3n.<\/p>\n<p>Finalmente, a los activos no afectos a ninguna actividad econ\u00f3mica, con la excepci\u00f3n de los bienes no productivos con un precio de adquisici\u00f3n inferior al importe de los beneficios no distribuidos el mismo a\u00f1o de adquisici\u00f3n del activo y los diez anteriores.<\/p>\n<p>No obstante, se podr\u00e1 destruir esta presunci\u00f3n si se destinan al uso y disfrute, sin establecer total o parcial de trabajadores no socios ni participes de la sociedad o entidades que constituyen su uso como un rendimiento en especie o si se destinan a servicios econ\u00f3micos y socioculturales del personal de servicio de la actividad.<\/p>\n<p>Existe la exenci\u00f3n del impuesto para administraciones p\u00fablicas y bienes inmuebles de fundaciones, organizaciones no gubernamentales y en general actividades sin \u00e1nimo de lucro.<\/p>\n<p>La cuota \u00edntegra se determina por aplicaci\u00f3n a la base liquidable de la siguiente escala:<\/p>\n<p>\u00a0<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"99\">Base liquidable hasta<\/p>\n<p>(\u20ac)<\/td>\n<td width=\"99\">Cuota \u00edntegra<\/p>\n<p>(\u20ac)<\/td>\n<td width=\"99\">Resto base liquidable hasta (\u20ac)<\/td>\n<td width=\"99\">Tipo aplicable<\/p>\n<p>(%)<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">0,00<\/td>\n<td width=\"99\">0,00<\/td>\n<td width=\"99\">167.129,45<\/td>\n<td width=\"99\">0,210<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">167.129,45<\/td>\n<td width=\"99\">350,97<\/td>\n<td width=\"99\">167.129,43<\/td>\n<td width=\"99\">0,315<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">334.252,88<\/td>\n<td width=\"99\">877,41<\/td>\n<td width=\"99\">334.246,87<\/td>\n<td width=\"99\">0,525<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">668.499,75<\/td>\n<td width=\"99\">2.632,21<\/td>\n<td width=\"99\">668.500,00<\/td>\n<td width=\"99\">0,945<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">1.336.999,75<\/td>\n<td width=\"99\">8.949,54<\/td>\n<td width=\"99\">1.336.999,26<\/td>\n<td width=\"99\">1,365<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">2.673.999,01<\/td>\n<td width=\"99\">27.199,58<\/td>\n<td width=\"99\">2.673.999,02<\/td>\n<td width=\"99\">1,785<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">5.347.998,03<\/td>\n<td width=\"99\">74.930,46<\/td>\n<td width=\"99\">5.347.998,03<\/td>\n<td width=\"99\">2,205<\/td>\n<\/tr>\n<tr>\n<td width=\"99\">10.695.996,06<\/td>\n<td width=\"99\">192.853,82<\/td>\n<td width=\"99\">En adelante.<\/td>\n<td width=\"99\">2,750<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0<\/p>","protected":false},"excerpt":{"rendered":"<p>Centro Gestor Lleida, SA pone en su conocimiento de forma anticipada la publicaci\u00f3n de la nueva ley, no<\/p>","protected":false},"author":1,"featured_media":6488,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2301],"tags":[],"class_list":["post-10107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar-ca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas - Centre Gestor\" \/>\n<meta property=\"og:description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta property=\"og:url\" content=\"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Centre Gestor\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-27T21:14:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-04T21:14:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/anastasia-zhenina-65700.jpg-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1920\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cg_admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"cg_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/\"},\"author\":{\"name\":\"cg_admin\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\"},\"headline\":\"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas\",\"datePublished\":\"2017-09-27T21:14:20+00:00\",\"dateModified\":\"2020-12-04T21:14:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/\"},\"wordCount\":428,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/anastasia-zhenina-65700.jpg-scaled.jpg\",\"articleSection\":[\"Sin categorizar\"],\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/\",\"name\":\"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas - Centre Gestor\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/anastasia-zhenina-65700.jpg-scaled.jpg\",\"datePublished\":\"2017-09-27T21:14:20+00:00\",\"dateModified\":\"2020-12-04T21:14:40+00:00\",\"description\":\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/anastasia-zhenina-65700.jpg-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/anastasia-zhenina-65700.jpg-scaled.jpg\",\"width\":2560,\"height\":1920},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"name\":\"Centre Gestor\",\"description\":\"Asesor\u00eda Legal\",\"publisher\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#organization\",\"name\":\"Centre Gestor\",\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"contentUrl\":\"https:\\\/\\\/centregestor.es\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/logo_180.png.png\",\"width\":168,\"height\":96,\"caption\":\"Centre Gestor\"},\"image\":{\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/#\\\/schema\\\/person\\\/6a2f9e4a68d3c02cdc91733c3464d827\",\"name\":\"cg_admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g\",\"caption\":\"cg_admin\"},\"sameAs\":[\"https:\\\/\\\/centregestor.es\"],\"url\":\"https:\\\/\\\/centregestor.es\\\/ca\\\/author\\\/cg_admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas - Centre Gestor","description":"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/","og_locale":"ca_ES","og_type":"article","og_title":"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas - Centre Gestor","og_description":"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO","og_url":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/","og_site_name":"Centre Gestor","article_published_time":"2017-09-27T21:14:20+00:00","article_modified_time":"2020-12-04T21:14:40+00:00","og_image":[{"width":2560,"height":1920,"url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/anastasia-zhenina-65700.jpg-scaled.jpg","type":"image\/jpeg"}],"author":"cg_admin","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"cg_admin","Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#article","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/"},"author":{"name":"cg_admin","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/6a2f9e4a68d3c02cdc91733c3464d827"},"headline":"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas","datePublished":"2017-09-27T21:14:20+00:00","dateModified":"2020-12-04T21:14:40+00:00","mainEntityOfPage":{"@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/"},"wordCount":428,"commentCount":0,"publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"image":{"@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#primaryimage"},"thumbnailUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/anastasia-zhenina-65700.jpg-scaled.jpg","articleSection":["Sin categorizar"],"inLanguage":"ca","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/","url":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/","name":"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas - Centre Gestor","isPartOf":{"@id":"https:\/\/centregestor.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#primaryimage"},"image":{"@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#primaryimage"},"thumbnailUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/anastasia-zhenina-65700.jpg-scaled.jpg","datePublished":"2017-09-27T21:14:20+00:00","dateModified":"2020-12-04T21:14:40+00:00","description":"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO","breadcrumb":{"@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#primaryimage","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/anastasia-zhenina-65700.jpg-scaled.jpg","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/anastasia-zhenina-65700.jpg-scaled.jpg","width":2560,"height":1920},{"@type":"BreadcrumbList","@id":"https:\/\/centregestor.es\/ca\/impuesto-sobre-los-activos-no-productivos-de-las-personas-juridicas-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/centregestor.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Impuesto sobre los Activos No Productivos de las Personas Jur\u00eddicas"}]},{"@type":"WebSite","@id":"https:\/\/centregestor.es\/ca\/#website","url":"https:\/\/centregestor.es\/ca\/","name":"Centre Gestor","description":"Asesor\u00eda Legal","publisher":{"@id":"https:\/\/centregestor.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/centregestor.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/centregestor.es\/ca\/#organization","name":"Centre Gestor","url":"https:\/\/centregestor.es\/ca\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","contentUrl":"https:\/\/centregestor.es\/wp-content\/uploads\/2020\/10\/logo_180.png.png","width":168,"height":96,"caption":"Centre Gestor"},"image":{"@id":"https:\/\/centregestor.es\/ca\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/centregestor.es\/ca\/#\/schema\/person\/6a2f9e4a68d3c02cdc91733c3464d827","name":"cg_admin","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/871a8c955e8a579845d089a79a6a261605c4ec4258e1ec3364ee6ff9ab4fe80b?s=96&d=mm&r=g","caption":"cg_admin"},"sameAs":["https:\/\/centregestor.es"],"url":"https:\/\/centregestor.es\/ca\/author\/cg_admin\/"}]}},"_links":{"self":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/10107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/comments?post=10107"}],"version-history":[{"count":1,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/10107\/revisions"}],"predecessor-version":[{"id":10108,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/posts\/10107\/revisions\/10108"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media\/6488"}],"wp:attachment":[{"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/media?parent=10107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/categories?post=10107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centregestor.es\/ca\/wp-json\/wp\/v2\/tags?post=10107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}