﻿<table id="wp-calendar" class="wp-calendar-table">
	<caption>abril 2026</caption>
	<thead>
	<tr>
		<th scope="col" title="lunes">L</th>
		<th scope="col" title="martes">M</th>
		<th scope="col" title="miércoles">X</th>
		<th scope="col" title="jueves">J</th>
		<th scope="col" title="viernes">V</th>
		<th scope="col" title="sábado">S</th>
		<th scope="col" title="domingo">D</th>
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		<td colspan="2" class="pad">&nbsp;</td><td>1</td><td>2</td><td>3</td><td>4</td><td>5</td>
	</tr>
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		<td>6</td><td>7</td><td>8</td><td>9</td><td>10</td><td>11</td><td>12</td>
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	<tr>
		<td>13</td><td>14</td><td>15</td><td>16</td><td>17</td><td>18</td><td>19</td>
	</tr>
	<tr>
		<td>20</td><td>21</td><td>22</td><td>23</td><td>24</td><td>25</td><td id="today">26</td>
	</tr>
	<tr>
		<td>27</td><td>28</td><td>29</td><td>30</td>
		<td class="pad" colspan="3">&nbsp;</td>
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	</nav>{"id":2,"date":"2015-08-19T04:23:47","date_gmt":"2015-08-19T03:23:47","guid":{"rendered":"http:\/\/planificacionfiscal.es\/blog\/?page_id=2"},"modified":"2018-12-26T23:15:53","modified_gmt":"2018-12-26T22:15:53","slug":"blog","status":"publish","type":"page","link":"https:\/\/planificacionfiscal.es\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content&#8221; el_id=&#8221;wpb_row.standard_section_2&#8243;][vc_column width=&#8221;1\/6&#8243; el_class=&#8221;menu_freire_no_mobile&#8221; css=&#8221;.vc_custom_1458167193949{padding-top: 20px !important;}&#8221;][vc_column_text]<a href=\"..\/\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-284 size-full\" src=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2016\/06\/logo2x.png\" alt=\"\" width=\"212\" height=\"330\" srcset=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2016\/06\/logo2x.png 212w, https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2016\/06\/logo2x-193x300.png 193w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/a>[\/vc_column_text][vc_column_text el_class=&#8221;mainmenu&#8221;]<div class=\" megamenu_container\"><ul id=\"menu-main\" class=\"menu codeless_megemenu\"><li id=\"menu-item-10\" class=\"menu-item menu-item-type-custom menu-item-object-custom\" data-bg=\"\"><a href=\"http:\/\/planificacionfiscal.es\/jose-freire.html\">JOS\u00c9 FREIRE<\/a><\/li>\n<li id=\"menu-item-12\" class=\"menu-item menu-item-type-custom menu-item-object-custom\" data-bg=\"\"><a href=\"http:\/\/planificacionfiscal.es\/equipo.html\">EQUIPO<\/a><\/li>\n<li id=\"menu-item-11\" class=\"menu-item menu-item-type-custom menu-item-object-custom\" data-bg=\"\"><a href=\"http:\/\/planificacionfiscal.es\/servicios.html\">SERVICIOS<\/a><\/li>\n<li id=\"menu-item-13\" class=\"menu-item menu-item-type-custom menu-item-object-custom\" data-bg=\"\"><a href=\"http:\/\/planificacionfiscal.es\/contacto.html\">CONTACTO<\/a><\/li>\n<li id=\"menu-item-701\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home\" data-bg=\"\"><a href=\"https:\/\/planificacionfiscal.es\/blog\">BLOG<\/a><\/li>\n<\/ul><\/div>[\/vc_column_text][\/vc_column][vc_column width=&#8221;5\/6&#8243; offset=&#8221;vc_hidden-xs&#8221;]\n<div id=\"rev_slider_1_1_wrapper\" class=\"rev_slider_wrapper fullwidthbanner-container\" style=\"margin:0px auto;background-color:transparent;padding:0px;margin-top:0px;margin-bottom:0px;\">\n<!-- START REVOLUTION SLIDER 5.1.6 auto mode -->\n\t<div id=\"rev_slider_1_1\" class=\"rev_slider fullwidthabanner\" style=\"display:none;\" data-version=\"5.1.6\">\n<ul>\t<!-- SLIDE  -->\n\t<li data-index=\"rs-1\" data-transition=\"fade\" data-slotamount=\"default\" data-hideafterloop=\"0\" data-hideslideonmobile=\"off\"  data-easein=\"default\" data-easeout=\"default\" data-masterspeed=\"300\"  data-rotate=\"0\"  data-saveperformance=\"off\"  data-title=\"Slide\" data-param1=\"\" data-param2=\"\" data-param3=\"\" data-param4=\"\" data-param5=\"\" data-param6=\"\" data-param7=\"\" data-param8=\"\" data-param9=\"\" data-param10=\"\" data-description=\"\">\n\t\t<!-- MAIN IMAGE -->\n\t\t<img src=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2016\/03\/blog_960.jpg\"  alt=\"\"  width=\"792\" height=\"400\" data-bgposition=\"center center\" data-bgfit=\"cover\" data-bgrepeat=\"no-repeat\" class=\"rev-slidebg\" data-no-retina>\n\t\t<!-- LAYERS -->\n\t<\/li>\n<\/ul>\n<div class=\"tp-bannertimer tp-bottom\" style=\"visibility: hidden !important;\"><\/div>\t<\/div>\n<script>var htmlDiv = document.getElementById(\"rs-plugin-settings-inline-css\"); 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box-sizing:border-box; -moz-box-sizing:border-box; -webkit-box-sizing:border-box;\">\n<!-- ############################ -->\n<!-- THE GRID ITSELF WITH ENTRIES -->\n<!-- ############################ -->\n<ul>\n<!-- PORTFOLIO ITEM 45 -->\n<li class=\"filterall filter-actualidad filter-fiscalidad-general filter-planificacion-fiscal filter-uncategorized eg-freire-wrapper eg-post-id-905\" data-date=\"1742380750\">\n    <!-- THE CONTAINER FOR THE MEDIA AND THE COVER EFFECTS -->\n    <div class=\"esg-media-cover-wrapper\">\n            <!-- THE MEDIA OF THE ENTRY -->\n<div class=\"esg-entry-media\"><img src=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/plugins\/essential-grid\/public\/assets\/images\/300x200transparent.png\" data-lazysrc=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2025\/02\/impuesto-sobre-bienes-inmuebles.jpeg\" alt=\"\"><\/div>\n\n            <!-- THE CONTENT OF THE ENTRY -->\n                <div class=\"esg-overlay eg-freire-container\"><\/div>\n\n<!-- THE CONTENT PART OF THE ENTRIES -->\n<div class=\"esg-entry-content eg-freire-content\">\n\t\t\t\t<div class=\"esg-content eg-post-905 eg-freire-element-0-a\"><a class=\"eg-freire-element-0 eg-post-905\" href=\"https:\/\/planificacionfiscal.es\/blog\/se-avecinan-cambios-fiscales-para-las-sociedades-patrimoniales-el-supremo-tiene-la-ultima-palabra\/\" target=\"_self\">\u00bfSe avecinan cambios fiscales para las sociedades patrimoniales? El Supremo tiene la \u00faltima palabra<\/a><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-905 eg-freire-element-6\">Las empresas patrimoniales dedicadas al alquiler de inmuebles podr\u00edan estar a punto de beneficiarse de...<\/div>\n\t\t\t\t<div class=\"esg-content eg-post-905 eg-freire-element-3\">19\/03\/2025<\/div>\n              <div class=\"esg-content eg-freire-element-22 esg-none esg-clear\" style=\"height: 5px; visibility: hidden;\"><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-905 eg-freire-element-24-a\"><a class=\"eg-freire-element-24 eg-post-905\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/actualidad\/\" title=\"View all posts in Actualidad\" rel=\"category tag\">Actualidad<\/a>, <a class=\"eg-freire-element-24 eg-post-905\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/fiscalidad-general\/\" title=\"View all posts in Fiscalidad general\" rel=\"category tag\">Fiscalidad general<\/a>, <a class=\"eg-freire-element-24 eg-post-905\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/planificacion-fiscal\/\" title=\"View all posts in Planificaci\u00f3n Fiscal\" rel=\"category tag\">Planificaci\u00f3n Fiscal<\/a>, <a class=\"eg-freire-element-24 eg-post-905\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/uncategorized\/\" title=\"View all posts in Uncategorized\" rel=\"category tag\">Uncategorized<\/a><\/div>\n<\/div><!-- END OF CONTENR PART OF THE ENTRIES -->\n   <\/div><!-- END OF THE CONTAINER FOR THE MEDIA AND COVER\/HOVER EFFECTS -->\n\n<\/li><!-- END OF PORTFOLIO ITEM -->\n<!-- PORTFOLIO ITEM 45 -->\n<li class=\"filterall filter-actualidad filter-contencioso-tributario filter-fiscalidad-empresa-familiar filter-fiscalidad-general filter-planificacion-fiscal eg-freire-wrapper eg-post-id-893\" data-date=\"1714081348\">\n    <!-- THE CONTAINER FOR THE MEDIA AND THE COVER EFFECTS -->\n    <div class=\"esg-media-cover-wrapper\">\n            <!-- THE MEDIA OF THE ENTRY -->\n<div class=\"esg-entry-media\"><img src=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/plugins\/essential-grid\/public\/assets\/images\/300x200transparent.png\" data-lazysrc=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2024\/04\/calendar-925109_1280.jpg\" alt=\"\"><\/div>\n\n            <!-- THE CONTENT OF THE ENTRY -->\n                <div class=\"esg-overlay eg-freire-container\"><\/div>\n\n<!-- THE CONTENT PART OF THE ENTRIES -->\n<div class=\"esg-entry-content eg-freire-content\">\n\t\t\t\t<div class=\"esg-content eg-post-893 eg-freire-element-0-a\"><a class=\"eg-freire-element-0 eg-post-893\" href=\"https:\/\/planificacionfiscal.es\/blog\/deducibilidad-de-un-gasto-devengado-en-un-ejercicio-prescrito\/\" target=\"_self\">Deducibilidad de un gasto devengado en un ejercicio prescrito<\/a><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-893 eg-freire-element-6\">Deducibilidad de un gasto devengado en un ejercicio prescrito contabilizado en un ejercicio posterior.<\/div>\n\t\t\t\t<div class=\"esg-content eg-post-893 eg-freire-element-3\">25\/04\/2024<\/div>\n              <div class=\"esg-content eg-freire-element-22 esg-none esg-clear\" style=\"height: 5px; visibility: hidden;\"><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-893 eg-freire-element-24-a\"><a class=\"eg-freire-element-24 eg-post-893\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/actualidad\/\" title=\"View all posts in Actualidad\" rel=\"category tag\">Actualidad<\/a>, <a class=\"eg-freire-element-24 eg-post-893\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/contencioso-tributario\/\" title=\"View all posts in Contencioso tributario\" rel=\"category tag\">Contencioso tributario<\/a>, <a class=\"eg-freire-element-24 eg-post-893\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/fiscalidad-empresa-familiar\/\" title=\"View all posts in Fiscalidad empresa familiar\" rel=\"category tag\">Fiscalidad empresa familiar<\/a>, <a class=\"eg-freire-element-24 eg-post-893\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/fiscalidad-general\/\" title=\"View all posts in Fiscalidad general\" rel=\"category tag\">Fiscalidad general<\/a>, <a class=\"eg-freire-element-24 eg-post-893\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/planificacion-fiscal\/\" title=\"View all posts in Planificaci\u00f3n Fiscal\" rel=\"category tag\">Planificaci\u00f3n Fiscal<\/a><\/div>\n<\/div><!-- END OF CONTENR PART OF THE ENTRIES -->\n   <\/div><!-- END OF THE CONTAINER FOR THE MEDIA AND COVER\/HOVER EFFECTS -->\n\n<\/li><!-- END OF PORTFOLIO ITEM -->\n<!-- PORTFOLIO ITEM 45 -->\n<li class=\"filterall filter-actualidad filter-fiscalidad-general filter-planificacion-fiscal eg-freire-wrapper eg-post-id-890\" data-date=\"1713216120\">\n    <!-- THE CONTAINER FOR THE MEDIA AND THE COVER EFFECTS -->\n    <div class=\"esg-media-cover-wrapper\">\n            <!-- THE MEDIA OF THE ENTRY -->\n<div class=\"esg-entry-media\"><img src=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/plugins\/essential-grid\/public\/assets\/images\/300x200transparent.png\" data-lazysrc=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2024\/04\/senior-3336451_1280.jpg\" alt=\"\"><\/div>\n\n            <!-- THE CONTENT OF THE ENTRY -->\n                <div class=\"esg-overlay eg-freire-container\"><\/div>\n\n<!-- THE CONTENT PART OF THE ENTRIES -->\n<div class=\"esg-entry-content eg-freire-content\">\n\t\t\t\t<div class=\"esg-content eg-post-890 eg-freire-element-0-a\"><a class=\"eg-freire-element-0 eg-post-890\" href=\"https:\/\/planificacionfiscal.es\/blog\/devolucion-irpf-mutualistas\/\" target=\"_self\">Devoluci\u00f3n IRPF mutualistas<\/a><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-890 eg-freire-element-6\">La campa\u00f1a de la declaraci\u00f3n de la Renta correspondiente a 2023, iniciada el pasado 3...<\/div>\n\t\t\t\t<div class=\"esg-content eg-post-890 eg-freire-element-3\">15\/04\/2024<\/div>\n              <div class=\"esg-content eg-freire-element-22 esg-none esg-clear\" style=\"height: 5px; visibility: hidden;\"><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-890 eg-freire-element-24-a\"><a class=\"eg-freire-element-24 eg-post-890\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/actualidad\/\" title=\"View all posts in Actualidad\" rel=\"category tag\">Actualidad<\/a>, <a class=\"eg-freire-element-24 eg-post-890\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/fiscalidad-general\/\" title=\"View all posts in Fiscalidad general\" rel=\"category tag\">Fiscalidad general<\/a>, <a class=\"eg-freire-element-24 eg-post-890\" href=\"https:\/\/planificacionfiscal.es\/blog\/category\/planificacion-fiscal\/\" title=\"View all posts in Planificaci\u00f3n Fiscal\" rel=\"category tag\">Planificaci\u00f3n Fiscal<\/a><\/div>\n<\/div><!-- END OF CONTENR PART OF THE ENTRIES -->\n   <\/div><!-- END OF THE CONTAINER FOR THE MEDIA AND COVER\/HOVER EFFECTS -->\n\n<\/li><!-- END OF PORTFOLIO ITEM -->\n<!-- PORTFOLIO ITEM 45 -->\n<li class=\"filterall filter-actualidad filter-contencioso-tributario filter-fiscalidad-general filter-fiscalidad-internacional filter-planificacion-fiscal eg-freire-wrapper eg-post-id-886\" data-date=\"1711642839\">\n    <!-- THE CONTAINER FOR THE MEDIA AND THE COVER EFFECTS -->\n    <div class=\"esg-media-cover-wrapper\">\n            <!-- THE MEDIA OF THE ENTRY -->\n<div class=\"esg-entry-media\"><img src=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/plugins\/essential-grid\/public\/assets\/images\/300x200transparent.png\" data-lazysrc=\"https:\/\/planificacionfiscal.es\/blog\/wp-content\/uploads\/2024\/04\/europe-155191_1280.png\" alt=\"\"><\/div>\n\n            <!-- THE CONTENT OF THE ENTRY -->\n                <div class=\"esg-overlay eg-freire-container\"><\/div>\n\n<!-- THE CONTENT PART OF THE ENTRIES -->\n<div class=\"esg-entry-content eg-freire-content\">\n\t\t\t\t<div class=\"esg-content eg-post-886 eg-freire-element-0-a\"><a class=\"eg-freire-element-0 eg-post-886\" href=\"https:\/\/planificacionfiscal.es\/blog\/imputacion-temporal-en-el-is-de-la-devolucion-de-un-tributo-contrario-al-derecho-de-la-ue\/\" target=\"_self\">Imputaci\u00f3n temporal en el IS de la devoluci\u00f3n de un tributo contrario al Derecho de la UE<\/a><\/div>\n\t\t\t\t<div class=\"esg-content eg-post-886 eg-freire-element-6\">De especial inter\u00e9s para quienes hayan recibido la devoluci\u00f3n del \"c\u00e9ntimo sanitario\" y la \"plusval\u00eda...<\/div>\n\t\t\t\t<div class=\"esg-content eg-post-886 eg-freire-element-3\">28\/03\/2024<\/div>\n              <div class=\"esg-content eg-freire-element-22 esg-none esg-clear\" style=\"height: 5px; 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