{"id":6308,"date":"2018-06-27T10:06:14","date_gmt":"2018-06-27T10:06:14","guid":{"rendered":"http:\/\/rmvalencia.com\/?page_id=6308"},"modified":"2018-06-27T10:06:14","modified_gmt":"2018-06-27T10:06:14","slug":"retencions","status":"publish","type":"page","link":"https:\/\/rmvalencia.com\/val\/mercantil\/informacio-general\/retencions\/","title":{"rendered":"Retencions"},"content":{"rendered":"<div  class=\"tatsu-S1-GBsCi1X tatsu-section    tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"10px 0px 10px 0px \"}' data-padding-top='10px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-HklfSjAjk7\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-column-no-bg tatsu-one-col tatsu-column-image- tatsu-column-effect-  tatsu-HyfSsAikQ\" data-animation=\"fadeIn\"   data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"component component-fullwidth loaded fxSoftScale  tatsu-ByfRaCRikm   \"  data-height=\"360\" data-mobile-height=\"360\" data-current=\"0\" style=\"height: 360px;\"><ul class=\"itemwrap\"><li><div class=\"be-slide-bg-holder\">\n\t\t\t\t\t\t\t\t<div class=\"be-slide-bg be-bg-cover be-bg-parallax \" data-image=\"http:\/\/rmvalencia.com\/wp-content\/uploads\/2018\/05\/old-calculator-190544.jpg\"><i class=\"font-icon loader-style4-wrap loader-icon\"><\/i><\/div>\n\t\t\t\t\t\t\t\t<div class=\"be-wrap\">\n\t\t\t\t\t\t\t\t\t<div class=\"be-slider-content-wrap\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"be-slider-content clearfix\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"be-slider-content-inner-wrap\" style=\"width: 80%;\"><div class=\"be-animate fadeIn animated be-slider-content-inner\">\n<h5><\/h5>\n<h5><\/h5>\n<h5><span style=\"font-size: 18pt; color: #ffffff;\"><strong>RETENCIONS<\/strong><\/span><\/h5>\n<\/div><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div><\/li><\/ul><nav class=\"component-nav\"><a class=\"prev be-slider-prev\" href=\"#\"><i class=\"font-icon icon-arrow_carrot-left\"><\/i><\/a><a class=\"next be-slider-next\" href=\"#\"><i class=\"font-icon icon-arrow_carrot-right\"><\/i><\/a><\/nav><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><\/div><style>.tatsu-HyfSsAikQ.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: none;}.tatsu-HyfSsAikQ > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-HyfSsAikQ > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-HyfSsAikQ > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-HyfSsAikQ > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}.tatsu-HyfSsAikQ.tatsu-column{transform: translate3d(0px,0px, 0);}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><style>.tatsu-S1-GBsCi1X.tatsu-section{background-color: rgba(255,247,247,1);margin: 0px 0px 0px 0px;}.tatsu-S1-GBsCi1X .tatsu-section-pad{padding: 10px 0px 10px 0px ;}.tatsu-S1-GBsCi1X > .tatsu-bottom-divider{z-index: 9999;}.tatsu-S1-GBsCi1X > .tatsu-top-divider{z-index: 9999;}<\/style><\/div><div  class=\"tatsu-ryZ_iyy2Jm tatsu-section    tatsu-clearfix\" data-title=\"\"  data-headerscheme=\"background--dark\"><div class='tatsu-section-pad clearfix' data-padding='{\"d\":\"10px 0px 10px 0px \"}' data-padding-top='10px'><div class=\"tatsu-row-wrap  tatsu-wrap tatsu-row-one-col tatsu-row-has-one-cols tatsu-medium-gutter tatsu-reg-cols  tatsu-clearfix tatsu-rkxOoyJn1X\" ><div  class=\"tatsu-row \" ><div  class=\"tatsu-column  tatsu-column-no-bg tatsu-one-col tatsu-column-image- tatsu-column-effect-  tatsu-S1uokyh1m\" data-animation=\"fadeIn\"   data-parallax-speed=\"0\" style=\"\"><div class=\"tatsu-column-inner \" ><div class=\"tatsu-column-pad-wrap\"><div class=\"tatsu-column-pad\" ><div  class=\"tatsu-module tatsu-divider-wrap tatsu-animate tatsu-rkOn11hyQ   \"  ><style>.tatsu-rkOn11hyQ .tatsu-divider{height: 10px;width: 100%;background: rgba(175,30,45,1);}.tatsu-rkOn11hyQ.tatsu-divider-wrap{text-align: left;}<\/style><hr class=\"tatsu-divider\"\/><\/div><div  class=\"tatsu-module tatsu-text-block-wrap tatsu-Skk2yy2km  \"><div class=\"tatsu-text-inner tatsu-align-center  clearfix\" data-animation=\"fadeIn\"  ><style>.tatsu-Skk2yy2km.tatsu-text-block-wrap .tatsu-text-inner{width: 100%;}<\/style>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt; color: #af2d1e;\">Informaci\u00f3 sobre Retencions<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt;\">Obligaci\u00f3 de retindre:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Dels Articles 82 i 87 de la Llei 40\/1998, de 9 de desembre de l&#8217;Impost sobre la Renda de les Persones F\u00edsiques i dels Articles 69, 71 i 101 del seu Reglament, segons redacci\u00f3 donada a aquest \u00faltim pel Reial decret 594\/2002 , resulta:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Les persones jur\u00eddiques i els empresaris individuals i professionals estan obligats a retindre i ingressar a compte la quota que es determine respecte de les quantitats que abonen en l&#8217;exercici de les seues activitats empresarials i professionals.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Els subjectes obligats a retindre assumiran l&#8217;obligaci\u00f3 d&#8217;efectuar l&#8217;ingr\u00e9s en el tresor, sense que l&#8217;incompliment d&#8217;aquella obligaci\u00f3 puga excusar-los d&#8217;aquesta.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">L&#8217;obligaci\u00f3 de retindre incumbeix, per punt, a l&#8217;obligat el pagament de la factura, de manera que \u00e9s a ell mateix a qui correspon apreciar si escau aquesta o no, sense comptar amb la conformitat del professional que suporte la retenci\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Aquelles persones que per estar obligades a practicar la retenci\u00f3 desitgen que se&#8217;ls fa\u00e7a constar aquesta en la factura <strong>hauran d&#8217;indicar-ho<\/strong> en el moment de la presentaci\u00f3 del document.<\/span><\/p>\n<\/div><\/div><\/div><\/div><div class = \"tatsu-column-bg-image-wrap\"><div class = \"tatsu-column-bg-image\" ><\/div><\/div><\/div><style>.tatsu-S1uokyh1m.tatsu-column > .tatsu-column-inner > .tatsu-column-overlay{mix-blend-mode: none;}.tatsu-S1uokyh1m > .tatsu-column-inner > .tatsu-top-divider{z-index: 9999;}.tatsu-S1uokyh1m > .tatsu-column-inner > .tatsu-bottom-divider{z-index: 9999;}.tatsu-S1uokyh1m > .tatsu-column-inner > .tatsu-left-divider{z-index: 9999;}.tatsu-S1uokyh1m > .tatsu-column-inner > .tatsu-right-divider{z-index: 9999;}.tatsu-S1uokyh1m.tatsu-column{transform: translate3d(0px,0px, 0);}<\/style><\/div><\/div><\/div><\/div><div class=\"tatsu-section-background-wrap\"><div class = \"tatsu-section-background\" ><\/div><\/div><style>.tatsu-ryZ_iyy2Jm.tatsu-section{background-color: rgba(255,247,247,1);margin: 0px 0px 0px 0px;}.tatsu-ryZ_iyy2Jm .tatsu-section-pad{padding: 10px 0px 10px 0px ;}.tatsu-ryZ_iyy2Jm > .tatsu-bottom-divider{z-index: 9999;}.tatsu-ryZ_iyy2Jm > .tatsu-top-divider{z-index: 9999;}<\/style><\/div>\n","protected":false},"excerpt":{"rendered":"<p><a href=\"https:\/\/rmvalencia.com\/val\/mercantil\/informacio-general\/retencions\/\" class=\"more-link style3-button\">Read More<\/a><\/p>","protected":false},"author":8,"featured_media":0,"parent":6302,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-with-title.php","meta":{"footnotes":""},"class_list":["post-6308","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages\/6308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/comments?post=6308"}],"version-history":[{"count":0,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages\/6308\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/pages\/6302"}],"wp:attachment":[{"href":"https:\/\/rmvalencia.com\/val\/wp-json\/wp\/v2\/media?parent=6308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}