{"id":286057,"date":"2022-07-26T15:07:15","date_gmt":"2022-07-26T15:07:15","guid":{"rendered":"https:\/\/teknomers.com\/es\/dividendos-de-ganancias-anteriores-a-2018-impuesto-al-26-si-se-paga-despues-de-2022\/"},"modified":"2022-07-26T15:07:16","modified_gmt":"2022-07-26T15:07:16","slug":"dividendos-de-ganancias-anteriores-a-2018-impuesto-al-26-si-se-paga-despues-de-2022","status":"publish","type":"post","link":"https:\/\/teknomers.com\/es\/dividendos-de-ganancias-anteriores-a-2018-impuesto-al-26-si-se-paga-despues-de-2022\/","title":{"rendered":"Dividendos de ganancias anteriores a 2018: impuesto al 26 % si se paga despu\u00e9s de 2022"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<div class=\"side side--db d-lg-none\">\n<h2 class=\"side-title side-title--pill\">Enlaces \u00fatiles<\/h2>\n<figure class=\"side-source side-source--icon\"><span class=\"icon icon-plus cardb-icon\"><span class=\"path1\" \/><span class=\"path2\" \/><span class=\"path3\" \/><\/span><\/figure>\n<\/div>\n<figure class=\"aimg aentry--full is-loaded\"><img decoding=\"async\" class=\"img-fluid \" src=\"https:\/\/teknomers.com\/es\/wp-content\/uploads\/2022\/07\/Dividendos-de-ganancias-anteriores-a-2018-impuesto-al-26.jpeg\" \/><\/figure>\n<p class=\"atext\">La direcci\u00f3n central de personas f\u00edsicas, trabajadores por cuenta propia y entidades no mercantiles de la Agencia Tributaria, en una reciente respuesta (no p\u00fablica) a ra\u00edz de una sentencia presentada por una sociedad con participaciones cualificadas en manos de personas f\u00edsicas, precis\u00f3 que para todos los dividendos pagados a partir de a partir del 1 de enero de 2023, aunque se resuelva antes del 31 de diciembre de 2022, se deber\u00e1 aplicar la retenci\u00f3n a cuenta o el impuesto sustitutivo del 26 por ciento.<\/p>\n<p class=\"atext\">Seg\u00fan la interpretaci\u00f3n&#8230;<\/p>\n<div class=\"lock\">\n<div class=\"modal\" role=\"dialog\">\n<div class=\"modal-dialog modal-dialog-centered modal-lg\">\n<div class=\"modal-content modal-content--brd\">\n<div class=\"\">\n<div class=\"lock-body modal-body\">\n<div>\n<div class=\"lock-description\"> <span class=\"lock-claim brnd\">  Consiguelo ahora <\/span><\/p>\n<ul class=\"list\">\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Actualizaciones de impuestos <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Contenido exclusivo siempre actualizado <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Il Sole 24 ORE edici\u00f3n digital <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Tarjetas operativas e informaci\u00f3n <\/span><\/li>\n<li class=\"list-item\"> <span class=\"lock-feature\"> <span class=\"icon icon-check\" \/>  Bolet\u00edn y aplicaci\u00f3n web <\/span><\/li>\n<li class=\"list-item\"> <button class=\"btn btn--txt black\">\u00bfPor qu\u00e9 suscribirse?<\/button><\/li>\n<\/ul>\n<figure class=\"lock-description-img d-none d-lg-block\"> <img decoding=\"async\" class=\"img-fluid\" src=\"https:\/\/teknomers.com\/es\/wp-content\/uploads\/2022\/07\/1658848035_690_Dividendos-de-ganancias-anteriores-a-2018-impuesto-al-26.svg.svg+xml\" alt=\"\" \/> <\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/ntplusfisco.ilsole24ore.com\/art\/dividendi-ante-2018-fisco-26percento-delibere-pagate-il-2022-AE2jluoB\" rel=\"nofollow noopener\" target=\"_blank\">ttn-es-11<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Enlaces \u00fatiles La direcci\u00f3n central de personas f\u00edsicas, trabajadores por cuenta propia y entidades no mercantiles de la<\/p>\n","protected":false},"author":1,"featured_media":286058,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[7658,755,19078,3108,2951,230],"class_list":["post-286057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tecnologia","tag-anteriores","tag-despues","tag-dividendos","tag-ganancias","tag-impuesto","tag-paga"],"_links":{"self":[{"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/posts\/286057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/comments?post=286057"}],"version-history":[{"count":0,"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/posts\/286057\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/media\/286058"}],"wp:attachment":[{"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/media?parent=286057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/categories?post=286057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/teknomers.com\/es\/wp-json\/wp\/v2\/tags?post=286057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}