{"id":19200,"date":"2022-10-17T13:14:18","date_gmt":"2022-10-17T12:14:18","guid":{"rendered":"https:\/\/www.euskaltax.com\/inicio\/"},"modified":"2024-10-23T15:35:36","modified_gmt":"2024-10-23T14:35:36","slug":"inicio","status":"publish","type":"page","link":"https:\/\/www.euskaltax.com\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<!-- slider cabecera home --><div class=\"under-header\"><style type=\"text\/css\">@media screen and (min-width:0px){ #slider-1793711933-badcfe { height : 70vh ;} }@media screen and (min-width:768px){ #slider-1793711933-badcfe { height : 65vh ;} }@media screen and (min-width:1200px){ #slider-1793711933-badcfe { height : 60vh ;} }<\/style><section id=\"slider-1793711933-badcfe\" class=\"cb-slider__block  has-custom-navigation has-custom-height\">\n\t<article class=\"cb-slider__block-wrapper\">\n\t\t<div class=\"owl-carousel owl-theme cb-slider\" data-items=\"1\" data-dots=\"\" data-nav=\"true\" data-auto-play=\"1\" data-auto-play-speed=\"600\" data-nav-speed=\"600\" data-dots-speed=\"600\" data-auto-play-time-out=\"15000\" data-slide-transition=\"linear\" data-auto-play-hover-pause=\"true\" data-loop=\"1\" data-animate-in=\"cb_fade_in\" data-animate-out=\"cb_fade_out\">\n\t\t<article id=\"slider-18302\" class=\"cb-slider__item  \">\n\t\t<style type=\"text\/css\">\n\t\t#slider-18302 *:not(.cb-slider__link-btn) { color : rgba(255,255,255,1);} #slider-18302 .cb-slider__bg > [id^=\"jarallax\"] > div { background-size : cover !important ;}\t<\/style>\n\t\t\n\t<span class=\"cb-slider__bg-color\" style=\"background-color:rgba(0,0,0,1)\"><\/span>\n\t<div class=\"cb-slider__bg jarallax\" data-core-jarallax-video=\"https:\/\/www.youtube.com\/watch?v=PDP7lvQAOmQ&amp;ab_channel=Euskaltax\"><\/div>\n\t\t<main class=\"cb-slider__main vertical-center\">\n\t\t<section class=\"cb-slider__main-section \">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row cb-slider__td col-left\">\n\t\t\t\t\t<aside class=\"cb-slider__content text-left  \">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<header class=\"cb-slider__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section><!-- \/cb-slider__main-section -->\n\t<\/main>\t\n<\/article><article id=\"slider-107\" class=\"cb-slider__item  \">\n\t\t<style type=\"text\/css\">\n\t\t#slider-107 *:not(.cb-slider__link-btn) { color : rgba(255,255,255,1);} #slider-107 .cb-slider__bg > [id^=\"jarallax\"] > div { background-size : cover !important ;}\t<\/style>\n\t\t\n\t<span class=\"cb-slider__bg-color\" style=\"background-color:rgba(0,0,0,1)\"><\/span>\n\t<div class=\"cb-slider__bg jarallax\" data-sizes-background='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-150x84.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-300x169.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-400x225.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-480x270.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-550x309.jpg\"},{\"width\":768,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-768x432.jpg\"},{\"width\":992,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-992x558.jpg\"},{\"width\":1200,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal-1200x675.jpg\"},{\"width\":1920,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-fiscal.jpg\"}]' data-breakpoint-bg=\"767\" data-sizes-background-responsive='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-fiscal-150x281.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-fiscal-300x562.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-fiscal-400x749.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-fiscal-480x899.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-fiscal-550x1030.jpg\"},{\"width\":690,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-fiscal.jpg\"}]'><\/div>\n\t\t\t<div class=\"cb-slider__overlay\"><\/div>\t\n\t\t<main class=\"cb-slider__main vertical-center\">\n\t\t<section class=\"cb-slider__main-section \">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row cb-slider__td col-center\">\n\t\t\t\t\t<aside class=\"cb-slider__content text-center  animate__animated animate__fadeIn\" data-animation-class=\"animate__fadeIn\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<header class=\"cb-slider__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"h1 cb-slider__title\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"only-es\">Derecho Tributario<\/span>\r\n<span class=\"only-en\">Tax Law<\/span>\r\n<span class=\"only-eu\">Derecho Tributario<\/span>\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"cb-slider__link\">\n\t\t\t\t\t\t\t\t<a class=\"cb-slider__link-btn btn btn-circle btn-sm btn-brand\" href=\"https:\/\/www.euskaltax.com\/en\/tax-law\/\">Read more<\/a>\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section><!-- \/cb-slider__main-section -->\n\t<\/main>\t\n<\/article><article id=\"slider-110\" class=\"cb-slider__item  \">\n\t\t<style type=\"text\/css\">\n\t\t#slider-110 *:not(.cb-slider__link-btn) { color : rgba(255,255,255,1);} #slider-110 .cb-slider__bg > [id^=\"jarallax\"] > div { background-size : cover !important ;}\t<\/style>\n\t\t\n\t<span class=\"cb-slider__bg-color\" style=\"background-color:rgba(0,0,0,1)\"><\/span>\n\t<div class=\"cb-slider__bg jarallax\" data-sizes-background='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-150x84.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-300x169.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-400x225.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-480x270.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-550x309.jpg\"},{\"width\":768,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-768x432.jpg\"},{\"width\":992,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-992x558.jpg\"},{\"width\":1200,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1-1200x675.jpg\"},{\"width\":1920,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mercantil-1.jpg\"}]' data-breakpoint-bg=\"767\" data-sizes-background-responsive='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-mercantil-1-150x281.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-mercantil-1-300x562.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-mercantil-1-400x749.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-mercantil-1-480x899.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-mercantil-1-550x1030.jpg\"},{\"width\":690,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-mercantil-1.jpg\"}]'><\/div>\n\t\t\t<div class=\"cb-slider__overlay\"><\/div>\t\n\t\t<main class=\"cb-slider__main vertical-center\">\n\t\t<section class=\"cb-slider__main-section \">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row cb-slider__td col-center\">\n\t\t\t\t\t<aside class=\"cb-slider__content text-center  animate__animated animate__fadeIn\" data-animation-class=\"animate__fadeIn\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<header class=\"cb-slider__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"h1 cb-slider__title\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"only-es\">Derecho Mercantil<\/span>\r\n<span class=\"only-en\">Commercial Law<\/span>\r\n<span class=\"only-eu\">Derecho Mercantil<\/span>\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"cb-slider__link\">\n\t\t\t\t\t\t\t\t<a class=\"cb-slider__link-btn btn btn-circle btn-sm btn-brand\" href=\"https:\/\/www.euskaltax.com\/en\/commercial-law\/\">Read more<\/a>\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section><!-- \/cb-slider__main-section -->\n\t<\/main>\t\n<\/article><article id=\"slider-117\" class=\"cb-slider__item  \">\n\t\t<style type=\"text\/css\">\n\t\t#slider-117 *:not(.cb-slider__link-btn) { color : rgba(255,255,255,1);} #slider-117 .cb-slider__bg > [id^=\"jarallax\"] > div { background-size : cover !important ;}\t<\/style>\n\t\t\n\t<span class=\"cb-slider__bg-color\" style=\"background-color:rgba(0,0,0,1)\"><\/span>\n\t<div class=\"cb-slider__bg jarallax\" data-sizes-background='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-150x84.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-300x169.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-400x225.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-480x270.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-550x309.jpg\"},{\"width\":768,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-768x432.jpg\"},{\"width\":992,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-992x558.jpg\"},{\"width\":1200,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1-1200x675.jpg\"},{\"width\":1920,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-ma-1.jpg\"}]' data-breakpoint-bg=\"767\" data-sizes-background-responsive='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-ma-1-150x281.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-ma-1-300x562.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-ma-1-400x749.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-ma-1-480x899.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-ma-1-550x1030.jpg\"},{\"width\":690,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/ET-sliders-mvl-ma-1.jpg\"}]'><\/div>\n\t\t\t<div class=\"cb-slider__overlay\"><\/div>\t\n\t\t<main class=\"cb-slider__main vertical-center\">\n\t\t<section class=\"cb-slider__main-section \">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row cb-slider__td col-center\">\n\t\t\t\t\t<aside class=\"cb-slider__content text-center  animate__animated animate__fadeIn\" data-animation-class=\"animate__fadeIn\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<header class=\"cb-slider__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"h1 cb-slider__title\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"only-es\">M&amp;A<\/span>\r\n<span class=\"only-en\">M&amp;A<\/span>\r\n<span class=\"only-eu\">M&amp;A<\/span>\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/header>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"cb-slider__link\">\n\t\t\t\t\t\t\t\t<a class=\"cb-slider__link-btn btn btn-circle btn-sm btn-brand\" href=\"https:\/\/www.euskaltax.com\/en\/ma\/\">Read more<\/a>\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\t\n\t\t\t\t\t\t\t\t\t\t\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section><!-- \/cb-slider__main-section -->\n\t<\/main>\t\n<\/article><article id=\"slider-17701\" class=\"cb-slider__item  \">\n\t\t<style type=\"text\/css\">\n\t\t#slider-17701 *:not(.cb-slider__link-btn) { color : rgba(255,255,255,1);} #slider-17701 .cb-slider__bg > [id^=\"jarallax\"] > div { background-size : cover !important ;}\t<\/style>\n\t\t\n\t<span class=\"cb-slider__bg-color\" style=\"background-color:rgba(0,0,0,1)\"><\/span>\n\t<div class=\"cb-slider__bg jarallax\" data-sizes-background='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-150x84.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-300x169.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-400x225.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-480x270.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-550x309.jpg\"},{\"width\":768,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-768x432.jpg\"},{\"width\":992,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-992x558.jpg\"},{\"width\":1200,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4-1200x675.jpg\"},{\"width\":1920,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/slider4.jpg\"}]' data-breakpoint-bg=\"767\" data-sizes-background-responsive='[{\"width\":150,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/690x1292-150x281.jpg\"},{\"width\":300,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/690x1292-300x562.jpg\"},{\"width\":400,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/690x1292-400x749.jpg\"},{\"width\":480,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/690x1292-480x899.jpg\"},{\"width\":550,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/690x1292-550x1030.jpg\"},{\"width\":690,\"url\":\"https:\\\/\\\/www.euskaltax.com\\\/assets\\\/media\\\/690x1292.jpg\"}]'><\/div>\n\t\t\t<div class=\"cb-slider__overlay\"><\/div>\t\n\t\t<main class=\"cb-slider__main vertical-center\">\n\t\t<section class=\"cb-slider__main-section \">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row cb-slider__td col-center\">\n\t\t\t\t\t<aside class=\"cb-slider__content text-center  animate__animated animate__fadeIn\" data-animation-class=\"animate__fadeIn\">\n\t\t\t\t\t\t<p><img alt=\"\" width=\"693\" height=\"372\" class=\"alignnone size-full wp-image-17727 lazyload\" sizes=\"(max-width: 693px) 100vw, 693px\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1.png 693w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-150x81.png 150w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-300x161.png 300w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-400x215.png 400w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-480x258.png 480w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-550x295.png 550w\" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1.png\" srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1.png 693w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-150x81.png 150w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-300x161.png 300w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-400x215.png 400w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-480x258.png 480w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-1-550x295.png 550w\" \/><\/p>\n\t\t\t\t\t<\/aside>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section><!-- \/cb-slider__main-section -->\n\t<\/main>\t\n<\/article>\t\t\t\t\t\n\t\t<\/div>\n\t\t<aside class=\"cb-slider__loader\">Cargando...<\/aside>\n\t\t\t\t<aside class=\"cb-slider__navigation\">\n\t\t\t<button class=\"cb-slider__navigation-left cb-slider__navigation-button\">\n\t\t\t\t<span class=\"node_line_arrow_left\"><\/span>\t\t\t<\/button>\n\t\t\t<button class=\"cb-slider__navigation-right cb-slider__navigation-button\">\n\t\t\t\t<span class=\"node_line_arrow_right\"><\/span>\t\t\t<\/button>\n\t\t<\/aside>\n\t\t\t<\/article><!-- \/cb-slider__block-wrapper -->\t\n<\/section>\n <\/div>\r\n\r\n<!-- ejemplo puntos destacados [_e_page_content id=\"87\"]  -->\r\n\r\n<!-- claim after slider -->\r\n<section class=\"intro module module-gray\">\r\n\t<div class=\"text-center\">\r\n\t\t<img class=\"alignnone  wp-image-17714 wow fadeInUp lazyload\" alt=\"\" width=\"330\" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/logo_web.png\" sizes=\"(max-width: 693px) 100vw, 693px\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/logo_web.png 693w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-150x81.png 150w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-300x161.png 300w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-400x215.png 400w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-480x258.png 480w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-550x295.png 550w\" srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/logo_web.png 693w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-150x81.png 150w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-300x161.png 300w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-400x215.png 400w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-480x258.png 480w, https:\/\/www.euskaltax.com\/assets\/media\/logo_web-550x295.png 550w\" \/>\r\n\t<\/div>\r\n\r\n\t<hr>\r\n\r\n\t<div class=\"container text\">\r\n\r\n\t<p class=\"capital\">We have been working in the field of tax and commercial consultancy since 1998. We analyse the situation of your business, diagnose the issues and provide solutions. We specialise in resolving problems arising from tax and commercial law.<\/p>\r\n\r\n<p>We resolve commercial and tax disputes, attend to tax inspections, plan and advise on company transfers, and plan company restructuring processes, always using the most up-to-date tax planning tools. We provide comprehensive advice to individuals, startups, small and large companies, family groups and family offices.<\/p>\r\n\r\n<p>Your peace of mind is our goal and transparency are our value. That is why we offer you all our knowledge and professionalism for all aspects relating to legal, economic, financial and tax areas. In a confidential and accessible manner. <\/p>\r\n\r\n\t<\/div>\r\n\r\n\t<br>\r\n\t\r\n\t<article class=\"container nosotros\" style=\" text-align:center;\">\r\n\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/euskaltax\/\" class=\"btn btn-brand\">About us<\/a>\r\n\t<\/article>\r\n\t\r\n<\/section>\r\n\r\n<!-- banner nuestro equipo -->\r\n<div class=\"nuestro-equipo oscuro\" data-background=\"https:\/\/www.euskaltax.com\/assets\/media\/fondoequipo.jpg\">\r\n<article class=\"nosotros\">\r\n\r\n<h3 class=\"wow fadeInUp\">We are a group of professionals<\/h3>\r\n<a href=\"https:\/\/www.euskaltax.com\/en\/our-team\/\" class=\"btn btn-brand\">ABOUT US<\/a>\r\n\r\n<\/article>\r\n<\/div>\r\n\r\n<!-- actualidad 2 \r\n[_e_page_content id=\"17928\"] -->\r\n<!-- ultimas noticias dinamico --><section class=\"module blog-featured__block\">\n\t<header class=\"blog-featured__header\">\n\t\t\t\t\n\t\t\t<div class=\"blog-featured__header-container container\">\n\t\t\t\t<div class=\"blog-featured__claim text-center\">\n\t\t\t\t\t<h5 class=\"h2\"><\/h5>\n\t\t\t\t<\/div>\n\t\t\t<\/div><!-- \/blog-featured__header-container -->\n\t\t\t<\/header><!-- \/blog-featured__header -->\t\n\t<main class=\"blog-featured__main\">\n\t\t<div class=\"blog-featured__main-container container\">\n\t\t\t\t\t\t<section class=\"blog-featured__list blog-featured__carousel owl-carousel owl-theme \" data-dots=\"true\" data-nav=\"false\" data-margin=\"0\" data-responsive='{ \"0\" : { \"items\" : \"1\" }, \"576\" : { \"items\" : \"2\" }, \"992\" : { \"items\" : \"3\" } }'>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/euskaltax-participates-in-the-bizkaia-food-bank-donation-campaign\">\n\t\t\t\t<picture id=\"thumbnail-19808\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-550x288.png\" alt=\"banco_euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/euskaltax-participates-in-the-bizkaia-food-bank-donation-campaign\">\n\t\t\t\t\tEuskaltax participates in the Bizkaia Food Bank donation campaign\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2025\/12\/04\">4  2025<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tEuskaltax has participated once again in the annual Bizkaia Food Bank donation campaign, an initiative that celebrated its 30th anniversary this year and chose \u201cWe give it our all\u201d as its...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/euskaltax-participates-in-the-bizkaia-food-bank-donation-campaign\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19810)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(65) \"Euskaltax participates in the Bizkaia Food Bank donation campaign\"\n  [\"link\"]=&gt;\n  string(119) \"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/euskaltax-participates-in-the-bizkaia-food-bank-donation-campaign\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(194) \"Euskaltax has participated once again in the annual Bizkaia Food Bank donation campaign, an initiative that celebrated its 30th anniversary this year and chose \u201cWe give it our all\u201d as its...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(784) \"<picture id=\"thumbnail-19808\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-550x288.png\" alt=\"banco_euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_768\"]=&gt;\n  string(900) \"<picture id=\"thumbnail-19808\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-550x288.png\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-768x402.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-768x402.png\" alt=\"banco_euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_1200\"]=&gt;\n  string(1117) \"<picture id=\"thumbnail-19808\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-550x288.png\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-768x402.png\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax-992x519.png\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/banco_euskaltax.png\" alt=\"banco_euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(7) \"4  2025\"\n  [\"link_date\"]=&gt;\n  string(56) \"<a class=\"link-date\" href=\"fecha\/2025\/12\/04\">4  2025<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(2) {\n    [0]=&gt;\n    string(56) \"<a class=\"link-date\" href=\"fecha\/2025\/12\/04\">4  2025<\/a>\"\n    [1]=&gt;\n    string(82) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/\">Uncategorized<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  bool(false)\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/euskaltax-acts-as-legal-advisor-to-embalajes-echeberria-in-the-acquisition-by-nefab-group\">\n\t\t\t\t<picture id=\"thumbnail-19782\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-550x288.png\" alt=\"embalajes euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/euskaltax-acts-as-legal-advisor-to-embalajes-echeberria-in-the-acquisition-by-nefab-group\">\n\t\t\t\t\tEuskaltax acts as legal advisor to Embalajes Echeberria in the acquisition by NEFAB Group\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2025\/05\/16\">16  2025<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tThe Nefab Group, through Nefab S.A.U., Spain, has acquired Embalajes Echeberria Soluciones de Embalaje, a company based in Vitoria-Gasteiz specializing in complete customized packaging solutions and...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/euskaltax-acts-as-legal-advisor-to-embalajes-echeberria-in-the-acquisition-by-nefab-group\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19783)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(89) \"Euskaltax acts as legal advisor to Embalajes Echeberria in the acquisition by NEFAB Group\"\n  [\"link\"]=&gt;\n  string(156) \"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/euskaltax-acts-as-legal-advisor-to-embalajes-echeberria-in-the-acquisition-by-nefab-group\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(201) \"The Nefab Group, through Nefab S.A.U., Spain, has acquired Embalajes Echeberria Soluciones de Embalaje, a company based in Vitoria-Gasteiz specializing in complete customized packaging solutions and...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(812) \"<picture id=\"thumbnail-19782\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-550x288.png\" alt=\"embalajes euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_768\"]=&gt;\n  string(932) \"<picture id=\"thumbnail-19782\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-550x288.png\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-768x402.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-768x402.png\" alt=\"embalajes euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_1200\"]=&gt;\n  string(1157) \"<picture id=\"thumbnail-19782\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-550x288.png\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-768x402.png\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax-992x519.png\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/embalajes-euskaltax.png\" alt=\"embalajes euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(8) \"16  2025\"\n  [\"link_date\"]=&gt;\n  string(57) \"<a class=\"link-date\" href=\"fecha\/2025\/05\/16\">16  2025<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(2) {\n    [0]=&gt;\n    string(57) \"<a class=\"link-date\" href=\"fecha\/2025\/05\/16\">16  2025<\/a>\"\n    [1]=&gt;\n    string(105) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/\">Circulares informativas<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  bool(false)\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/provincial-law-2-2025-of-april-9-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\">\n\t\t\t\t<picture id=\"thumbnail-19657\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\" alt=\"bizkaia euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/provincial-law-2-2025-of-april-9-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\">\n\t\t\t\t\tProvincial Law 2\/2025, of April 9, approving measures for the tax review of the tax system of the Historical Territory of Bizkaia\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2025\/05\/06\">6  2025<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tOn April 22, 2025, Provincial Law 2\/2025, of April 9, was published in the BOB approving measures for the fiscal review of the tax system of the Historical Territory of Bizkaia, introducing...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/provincial-law-2-2025-of-april-9-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19785)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(129) \"Provincial Law 2\/2025, of April 9, approving measures for the tax review of the tax system of the Historical Territory of Bizkaia\"\n  [\"link\"]=&gt;\n  string(193) \"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/provincial-law-2-2025-of-april-9-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(192) \"On April 22, 2025, Provincial Law 2\/2025, of April 9, was published in the BOB approving measures for the fiscal review of the tax system of the Historical Territory of Bizkaia, introducing...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(798) \"<picture id=\"thumbnail-19657\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\" alt=\"bizkaia euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_768\"]=&gt;\n  string(916) \"<picture id=\"thumbnail-19657\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-768x402.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-768x402.png\" alt=\"bizkaia euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_1200\"]=&gt;\n  string(1137) \"<picture id=\"thumbnail-19657\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-768x402.png\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-992x519.png\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax.png\" alt=\"bizkaia euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(7) \"6  2025\"\n  [\"link_date\"]=&gt;\n  string(56) \"<a class=\"link-date\" href=\"fecha\/2025\/05\/06\">6  2025<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(2) {\n    [0]=&gt;\n    string(56) \"<a class=\"link-date\" href=\"fecha\/2025\/05\/06\">6  2025<\/a>\"\n    [1]=&gt;\n    string(103) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/\">Novedades Legislativas<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  array(1) {\n    [0]=&gt;\n    object(WP_Term)#20855 (10) {\n      [\"term_id\"]=&gt;\n      int(325)\n      [\"name\"]=&gt;\n      string(7) \"Bizkaia\"\n      [\"slug\"]=&gt;\n      string(10) \"bizkaia-en\"\n      [\"term_group\"]=&gt;\n      int(0)\n      [\"term_taxonomy_id\"]=&gt;\n      int(325)\n      [\"taxonomy\"]=&gt;\n      string(8) \"post_tag\"\n      [\"description\"]=&gt;\n      string(0) \"\"\n      [\"parent\"]=&gt;\n      int(0)\n      [\"count\"]=&gt;\n      int(3)\n      [\"filter\"]=&gt;\n      string(3) \"raw\"\n    }\n  }\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/the-cause-for-dissolution-due-to-losses-is-suspended-again\">\n\t\t\t\t<picture id=\"thumbnail-19719\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-550x288.jpg\" alt=\"euskaltax_destacda\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/the-cause-for-dissolution-due-to-losses-is-suspended-again\">\n\t\t\t\t\tThe cause for dissolution due to losses is suspended again\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2025\/04\/23\">23  2025<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tRoyal Decree-Law 4\/2025, of April 8, establishes urgent measures with the aim of addressing the tariff threat and promoting economic recovery. Among the main new developments are the extension of the...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/the-cause-for-dissolution-due-to-losses-is-suspended-again\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19787)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(58) \"The cause for dissolution due to losses is suspended again\"\n  [\"link\"]=&gt;\n  string(125) \"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/the-cause-for-dissolution-due-to-losses-is-suspended-again\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(202) \"Royal Decree-Law 4\/2025, of April 8, establishes urgent measures with the aim of addressing the tariff threat and promoting economic recovery. Among the main new developments are the extension of the...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(805) \"<picture id=\"thumbnail-19719\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-550x288.jpg\" alt=\"euskaltax_destacda\"><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_768\"]=&gt;\n  string(924) \"<picture id=\"thumbnail-19719\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-550x288.jpg\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-768x402.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-768x402.jpg\" alt=\"euskaltax_destacda\"><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_1200\"]=&gt;\n  string(1147) \"<picture id=\"thumbnail-19719\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-550x288.jpg\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-768x402.jpg\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda-992x519.jpg\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_destacda.jpg\" alt=\"euskaltax_destacda\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(8) \"23  2025\"\n  [\"link_date\"]=&gt;\n  string(57) \"<a class=\"link-date\" href=\"fecha\/2025\/04\/23\">23  2025<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(2) {\n    [0]=&gt;\n    string(57) \"<a class=\"link-date\" href=\"fecha\/2025\/04\/23\">23  2025<\/a>\"\n    [1]=&gt;\n    string(105) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/\">Circulares informativas<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  bool(false)\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/asier-guezuraga-appointed-of-counsel-partner-at-euskaltax\">\n\t\t\t\t<picture id=\"thumbnail-19697\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-550x288.jpg\" alt=\"asier_guezuraga_web\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/asier-guezuraga-appointed-of-counsel-partner-at-euskaltax\">\n\t\t\t\t\tAsier Guezuraga appointed Of Counsel partner at Euskaltax\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2025\/03\/04\">4  2025<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tEuskaltax has appointed Asier Guezuraga as Of Counsel partner at the firm. He will now be responsible for the firm\u2019s strategic planning, relieving him of the recurring advisory functions he has...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/asier-guezuraga-appointed-of-counsel-partner-at-euskaltax\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19793)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(57) \"Asier Guezuraga appointed Of Counsel partner at Euskaltax\"\n  [\"link\"]=&gt;\n  string(124) \"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/asier-guezuraga-appointed-of-counsel-partner-at-euskaltax\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(198) \"Euskaltax has appointed Asier Guezuraga as Of Counsel partner at the firm. He will now be responsible for the firm\u2019s strategic planning, relieving him of the recurring advisory functions he has...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(812) \"<picture id=\"thumbnail-19697\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-550x288.jpg\" alt=\"asier_guezuraga_web\"><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_768\"]=&gt;\n  string(932) \"<picture id=\"thumbnail-19697\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-550x288.jpg\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-768x402.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-768x402.jpg\" alt=\"asier_guezuraga_web\"><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_1200\"]=&gt;\n  string(1157) \"<picture id=\"thumbnail-19697\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-550x288.jpg\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-768x402.jpg\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web-992x519.jpg\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/asier_guezuraga_web.jpg\" alt=\"asier_guezuraga_web\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(7) \"4  2025\"\n  [\"link_date\"]=&gt;\n  string(56) \"<a class=\"link-date\" href=\"fecha\/2025\/03\/04\">4  2025<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(3) {\n    [0]=&gt;\n    string(56) \"<a class=\"link-date\" href=\"fecha\/2025\/03\/04\">4  2025<\/a>\"\n    [1]=&gt;\n    string(105) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/\">Circulares informativas<\/a>\"\n    [2]=&gt;\n    string(82) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/\">Uncategorized<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  bool(false)\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/preliminary-draft-provincial-law-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\">\n\t\t\t\t<picture id=\"thumbnail-19657\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-480x251.png\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-550x288.png\" alt=\"bizkaia euskaltax\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/preliminary-draft-provincial-law-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\">\n\t\t\t\t\tPreliminary draft Provincial Law approving measures for the tax review of the tax system of the Historical Territory of Bizkaia\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2024\/12\/09\">9  2024<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tOn November 19, the Provincial Council of Bizkaia published a Draft Provincial Law introducing certain measures for the tax review of the tax system, affecting different taxes in the tax system of...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/preliminary-draft-provincial-law-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19795)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(127) \"Preliminary draft Provincial Law approving measures for the tax review of the tax system of the Historical Territory of Bizkaia\"\n  [\"link\"]=&gt;\n  string(193) \"https:\/\/www.euskaltax.com\/en\/actualidad\/novedades-legislativas-en\/preliminary-draft-provincial-law-approving-measures-for-the-tax-review-of-the-tax-system-of-the-historical-territory-of-bizkaia\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(199) \"On November 19, the Provincial Council of Bizkaia published a Draft Provincial Law introducing certain measures for the tax review of the tax system, affecting different taxes in the tax system of...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(798) \"<picture id=\"thumbnail-19657\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-150x79.png\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-300x157.png\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/bizkaia-euskaltax-400x209.png\"><source media=\"(max-width: 480px)\" 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}\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/preliminary-draft-provincial-law-approving-tax-measures\">\n\t\t\t\t<picture id=\"thumbnail-19613\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-550x288.jpg\" alt=\"euskaltax_normas\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/preliminary-draft-provincial-law-approving-tax-measures\">\n\t\t\t\t\tPreliminary draft Provincial Law approving tax measures\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2024\/10\/25\">25  2024<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tOn September 26, 2024, the Provincial Council of Bizkaia published a preliminary draft Provincial Law introducing certain tax measures affecting various taxes, with different effects, generally...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/preliminary-draft-provincial-law-approving-tax-measures\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19797)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(55) \"Preliminary draft Provincial Law approving tax measures\"\n  [\"link\"]=&gt;\n  string(122) \"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/preliminary-draft-provincial-law-approving-tax-measures\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(196) \"On September 26, 2024, the Provincial Council of Bizkaia published a preliminary draft Provincial Law introducing certain tax measures affecting various taxes, with different effects, generally...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(791) \"<picture id=\"thumbnail-19613\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" 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id=\"thumbnail-19613\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-550x288.jpg\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-768x402.jpg\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas-992x519.jpg\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/euskaltax_normas.jpg\" alt=\"euskaltax_normas\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(8) \"25  2024\"\n  [\"link_date\"]=&gt;\n  string(57) \"<a class=\"link-date\" href=\"fecha\/2024\/10\/25\">25  2024<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(2) {\n    [0]=&gt;\n    string(57) \"<a class=\"link-date\" href=\"fecha\/2024\/10\/25\">25  2024<\/a>\"\n    [1]=&gt;\n    string(105) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/circulares-informativas-en\/\">Circulares informativas<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  bool(false)\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t<article class=\"blog-featured__item\">\n\t\t\t\t\t\t<article class=\"post post-featured\">\n\t\t\t<div class=\"post-preview\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/deadline-for-claiming-input-vat-by-non-established-persons\">\n\t\t\t\t<picture id=\"thumbnail-19562\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-550x288.jpg\" alt=\"iva consolidacion\"><\/source><\/source><\/source><\/source><\/source><\/picture>\t\t\t\n\t\t\t<\/a>\n\t\t<\/div>\n\t\t\n\t<div class=\"post-wrapper\">\n\t\t<div class=\"post-header\">\n\t\t\t<h4 class=\"post-title\">\n\t\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/deadline-for-claiming-input-vat-by-non-established-persons\">\n\t\t\t\t\tDeadline for claiming input VAT by non-established persons\t\t\t\t\t\t\n\t\t\t\t<\/a>\n\t\t\t<\/h4>\n\t\t\t<ul class=\"post-meta h5\">\n\t\t\t\t<li><a class=\"link-date\" href=\"fecha\/2024\/09\/16\">16  2024<\/a><\/li>\n\t\t\t<\/ul>\n\t\t<\/div>\n\t\t<div class=\"post-content\">\n\t\t\t<div>\n\t\t\t\tSeptember 30 is the deadline for claiming a refund of input VAT paid in the previous year by entrepreneurs or professionals not established in the territory where the tax applies (Article 31.4 of the...\t\t\t<\/div>\t\n\t\t<\/div>\n\t\t<div class=\"post-more\">\n\t\t\t<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/deadline-for-claiming-input-vat-by-non-established-persons\">Read more \u2192<\/a>\n\t\t<\/div>\n\t<\/div>\n\t<div style=\"display:none;\">\n\t\t<pre>array(14) {\n  [\"id\"]=&gt;\n  int(19799)\n  [\"type\"]=&gt;\n  string(4) \"post\"\n  [\"title\"]=&gt;\n  string(58) \"Deadline for claiming input VAT by non-established persons\"\n  [\"link\"]=&gt;\n  string(112) \"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/deadline-for-claiming-input-vat-by-non-established-persons\"\n  [\"excerpt\"]=&gt;\n  string(0) \"\"\n  [\"pseudo_excerpt\"]=&gt;\n  string(202) \"September 30 is the deadline for claiming a refund of input VAT paid in the previous year by entrepreneurs or professionals not established in the territory where the tax applies (Article 31.4 of the...\"\n  [\"content\"]=&gt;\n  string(2704) \"<p style=\"text-align: justify;\">With regard to the approval in the Historical Territory of Gipuzkoa of Provincial Law 1\/2023, of 17 January, approving certain modifications for the year 2023, we have prepared an informative note detailing the main modifications introduced, some of which are effective as of 2021 and 2022.<\/p>\n<p style=\"text-align: justify;\">Among the various tax changes, some of the extraordinary measures introduced to alleviate the effects of the energy crisis, the rise in prices and the war in Ukraine are extended exclusively for the year 2022, for example, (i) in personal income tax, the reduction percentages for deductible expenses for the determination of net income in the simplified form of the direct estimation method are extended, and (ii) in corporate income tax, the reduction in the tax base foreseen for micro-companies as tax compensation for the difficulties inherent to their size is maintained at 15%.<\/p>\n<p style=\"text-align: justify;\">On the other hand, some of the Covid-19 measures introduced in previous years are established on a permanent basis, aimed at making some of the requirements for certain tax incentives more flexible, specifically, (i) in the area of personal income tax, the requirements for the deduction for the participation of workers in the employing entity or for the incorporation of entities by workers have become more flexible, and (ii) in corporate income tax, in particular with regard to Article 64Bis (deduction for financing R&amp;D&amp;I projects), as regards the extraordinary deadline for formalising the contract and the cases in which it may be modified, subject to prior notification to the tax authorities.<\/p>\n<p style=\"text-align: justify;\">In addition, the formula for calculating values and assets not assigned to economic activities in relation to total assets is expressly included in the Corporate Income Tax, among others, in relation to asset-holding companies.<\/p>\n<p style=\"text-align: justify;\">And, in Wealth Tax, with regard to the exemption of holdings in business entities, (i) the perimeter of the family group is extended to fourth-degree relatives in the case of a joint holding of 20% and (ii) two new cases of exemption are established for those cases in which the qualifying holding for access to the exemption has been reduced (5% or 20% joint holding).<\/p>\n<p style=\"text-align: justify;\">Link to the circular: <a style=\"color: #365f7c;\" href=\"https:\/\/www.euskaltax.com\/assets\/media\/modificaciones-tributarias-territorio-historico-gipuzkoa-2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Main tax changes introduced in the Historical Territory of Gipuzkoa for 2023.<\/strong><\/a>.<\/p>\n\"\n  [\"picture_550\"]=&gt;\n  string(798) \"<picture id=\"thumbnail-19562\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-550x288.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-550x288.jpg\" alt=\"iva consolidacion\"><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"picture_768\"]=&gt;\n  string(916) \"<picture id=\"thumbnail-19562\" class=\"cb-img-thumbnail ratio-horizontal\"><source media=\"(max-width: 150px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-150x79.jpg\"><source media=\"(max-width: 300px)\" 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data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-150x79.jpg\"><source media=\"(max-width: 300px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-300x157.jpg\"><source media=\"(max-width: 400px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-400x209.jpg\"><source media=\"(max-width: 480px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-480x251.jpg\"><source media=\"(max-width: 550px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-550x288.jpg\"><source media=\"(max-width: 768px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-768x402.jpg\"><source media=\"(max-width: 992px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion-992x519.jpg\"><source media=\"(max-width: 1200px)\" data-srcset=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion.jpg\"><img class=\"lazyload \" data-src=\"https:\/\/www.euskaltax.com\/assets\/media\/iva-consolidacion.jpg\" alt=\"iva consolidacion\"><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/source><\/picture>\"\n  [\"post_date_str\"]=&gt;\n  string(8) \"16  2024\"\n  [\"link_date\"]=&gt;\n  string(57) \"<a class=\"link-date\" href=\"fecha\/2024\/09\/16\">16  2024<\/a>\"\n  [\"post_meta\"]=&gt;\n  array(2) {\n    [0]=&gt;\n    string(57) \"<a class=\"link-date\" href=\"fecha\/2024\/09\/16\">16  2024<\/a>\"\n    [1]=&gt;\n    string(82) \"<a href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/uncategorized\/\">Uncategorized<\/a>\"\n  }\n  [\"post_tags\"]=&gt;\n  bool(false)\n}\n<\/pre>\t<\/div>\t\n<\/article>\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t<\/section><!-- \/blog-featured__main-list -->\n\t\t\t<footer class=\"blog-featured__footer text-center\">\n\t\t\t\t<a class=\"btn btn-lg btn-circle btn-brand\" href=\"https:\/\/www.euskaltax.com\/en\/actualidad\/\">\t\n\t\t\t\t\tSee more 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block;\"><\/video>\r\n<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-19200","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/pages\/19200","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/comments?post=19200"}],"version-history":[{"count":4,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/pages\/19200\/revisions"}],"predecessor-version":[{"id":19578,"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/pages\/19200\/revisions\/19578"}],"wp:attachment":[{"href":"https:\/\/www.euskaltax.com\/en\/wp-json\/wp\/v2\/media?parent=19200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}