{"id":3633,"date":"2025-12-31T11:50:49","date_gmt":"2025-12-31T10:50:49","guid":{"rendered":"https:\/\/apce.welox.es\/cierre-contable-fiscal-del-ejercicio-2025-y-novedades-2026\/"},"modified":"2025-12-31T11:50:49","modified_gmt":"2025-12-31T10:50:49","slug":"cierre-contable-fiscal-del-ejercicio-2025-y-novedades-2026","status":"publish","type":"post","link":"https:\/\/apce.welox.es\/es\/jornades\/cierre-contable-fiscal-del-ejercicio-2025-y-novedades-2026\/","title":{"rendered":"Cierre contable &#8211; fiscal del ejercicio 2025 y novedades 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #56a0d5;\">Mi\u00e9rcoles, 4 de febrero de 2026<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #56a0d5;\">Formato presencial y <em>Online<\/em><\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">La aplicaci\u00f3n de las oportunas correcciones en el resultado contable para obtener la base imponible en el Impuesto sobre Sociedades presenta ciertas peculiaridades del sector de la promoci\u00f3n construcci\u00f3n que deben ser analizadas.<!--more--><\/p>\n<p style=\"text-align: justify;\">Asimismo se repasar\u00e1n las principales modificaciones normativas con relevancia fiscal para el sector promotor constructor y patrimonial.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #56a0d5;\"><a style=\"color: #56a0d5;\" href=\"https:\/\/staging9.apcebcn.cat\/wp-content\/uploads\/2025\/12\/JND_Cierre-contable-fiscal-2026.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Descargar programa<\/strong><\/a><\/span><\/p>\n<p><span style=\"color: #56a0d5;\"><strong><a style=\"color: #56a0d5;\" href=\"https:\/\/staging9.apcebcn.cat\/wp-content\/uploads\/2026\/02\/Documentacion-jornada-Cierre-contable-Fiscal_2026.zip\" target=\"_blank\" rel=\"noopener\">Documentaci\u00f3n presentada<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mi\u00e9rcoles, 4 de febrero de 2026 Formato presencial y Online La aplicaci\u00f3n de las oportunas correcciones en el resultado contable para obtener la base imponible en el Impuesto sobre Sociedades presenta ciertas peculiaridades del sector de la promoci\u00f3n construcci\u00f3n que deben ser analizadas.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_piecal_is_event":false,"_piecal_start_date":"","_piecal_end_date":"","_piecal_is_allday":false,"footnotes":""},"categories":[74],"tags":[],"class_list":["post-3633","post","type-post","status-publish","format-standard","hentry","category-jornades"],"acf":[],"_links":{"self":[{"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/posts\/3633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/comments?post=3633"}],"version-history":[{"count":0,"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/posts\/3633\/revisions"}],"wp:attachment":[{"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/media?parent=3633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/categories?post=3633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apce.welox.es\/es\/wp-json\/wp\/v2\/tags?post=3633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}