{"id":4489,"date":"2024-05-02T08:07:52","date_gmt":"2024-05-02T08:07:52","guid":{"rendered":"https:\/\/pruymannconsulting.com\/reduccion-de-modulos-del-irpf-y-de-la-reduccion-general-para-actividades-agricolas-y-ganaderas-afectadas-por-circunstancias-excepcionales-2\/"},"modified":"2024-05-02T08:07:52","modified_gmt":"2024-05-02T08:07:52","slug":"reduccion-de-modulos-del-irpf-y-de-la-reduccion-general-para-actividades-agricolas-y-ganaderas-afectadas-por-circunstancias-excepcionales-2","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/reduccion-de-modulos-del-irpf-y-de-la-reduccion-general-para-actividades-agricolas-y-ganaderas-afectadas-por-circunstancias-excepcionales-2\/","title":{"rendered":"Reducci\u00f3n de m\u00f3dulos del IRPF y de la reducci\u00f3n general para actividades agr\u00edcolas y ganaderas afectadas por circunstancias excepcionales"},"content":{"rendered":"<p>Se ha aprobado la reducci\u00f3n de los \u00edndices de rendimiento neto y de la reducci\u00f3n general del 10 al 15 por ciento, aplicables en 2023, por las actividades agr\u00edcolas y ganaderas afectadas por circunstancias excepcionales.<\/p>\n<hr \/>\n<p>Le informamos que&nbsp; de cara a la declaraci\u00f3n del IRPF 2023, se ha publicado en el BOE del d\u00eda 19 de abril, la Orden HAC\/348\/2024 (con entrada en vigor el mismo d\u00eda 19 de abril) por la que se modifican para el per\u00edodo impositivo 2023 los \u00edndices de rendimiento neto y la reducci\u00f3n general aplicables en el m\u00e9todo de estimaci\u00f3n objetiva del IRPF para las actividades agr\u00edcolas y ganaderas afectadas por diversas circunstancias excepcionales.<\/p>\n<p>Por un lado se <strong>reducen los \u00edndices de rendimiento neto aplicables en 2023<\/strong> a las actividades agr\u00edcolas y ganaderas desarrolladas en los \u00e1mbitos territoriales definidos en el <a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2024-7804#:~:text=Jes%C3%BAs%20Montero%20Cuadrado.-,ANEXO,-Comunidad%20Aut%C3%B3noma\" target=\"_blank\" rel=\"noopener\">anexo<\/a> de esta Orden.<\/p>\n<p>Por otra parte, se eleva del <strong>10% al 15%<\/strong> la <strong>reducci\u00f3n del rendimiento neto<\/strong> calculado por el m\u00e9todo de estimaci\u00f3n objetiva de IRPF para todas las actividades agr\u00edcolas, ganaderas y forestales en el a\u00f1o 2023.<\/p>\n<p>Pueden ponerse en contacto con este despacho profesional para cualquier duda o aclaraci\u00f3n que puedan tener al respecto.<\/p>\n<p>Un cordial saludo,<\/p>","protected":false},"excerpt":{"rendered":"<p>Se ha aprobado la reducci\u00f3n de los \u00edndices de rendimiento neto y de la reducci\u00f3n general del 10 al 15 por ciento, aplicables en 2023, por las actividades agr\u00edcolas y ganaderas afectadas por circunstancias excepcionales. Le informamos que&nbsp; de cara a la declaraci\u00f3n del IRPF 2023, se ha publicado en el BOE del d\u00eda 19 [&hellip;]<\/p>","protected":false},"author":2,"featured_media":4488,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=4489"}],"version-history":[{"count":0,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/4489\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/4488"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=4489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=4489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=4489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}