{"id":9032756,"date":"2023-01-04T00:00:35","date_gmt":"2023-01-04T00:00:35","guid":{"rendered":"https:\/\/gremicat.es\/?p=9032756"},"modified":"2023-02-27T12:16:12","modified_gmt":"2023-02-27T12:16:12","slug":"personal-income-tax-vat-modules-for-the-year-2023","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/","title":{"rendered":"Personal income tax\/VAT modules for the year 2023"},"content":{"rendered":"\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Order HFP\/1172\/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 the objective assessment method for Personal Income Tax and the special simplified VAT regime (“Modules”).
<\/span><\/span><\/p>

The development for 2023 of the objective estimation method of personal income tax and the special simplified VAT regime (Modules) maintains the structure applied in 2022.<\/b><\/strong><\/p>

Order HFP\/1172\/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 the objective assessment method for Personal Income Tax and the special simplified VAT regime (“Modules”).<\/span><\/p>

Order HFP\/1172\/2022 has been approved with effect from December 2, 2022 and for the year 2023, which develops for the year 2023 the objective assessment method for Personal Income Tax and the special simplified VAT regime, maintaining the structure of Order HFP\/1335\/2021, of December 1, which has been applicable for the year 2022.<\/span><\/p>

Before starting to outline the most significant aspects of this regulation, it should be recalled that Law 48\/2015, of October 29, on the General State Budget for 2016, introduced a <\/span>transitional regime for 2016 and 2017 <\/strong>(extended for <\/span>2018<\/strong> by Royal Decree-Law 20\/2018, of December 29; for <\/span>2019<\/strong> by Royal Decree-Law 27\/2018, of December 28;\u00a0 for <\/span>2020<\/strong> by Royal Decree-Law 18\/2019, of December 27; for <\/span>2021<\/strong> by Law 11\/2020, of December 30 and for 2022, by Law 22\/2021, of December 28), with respect to the <\/span>limits for the application of both the objective estimation method for personal income tax and for the simplified special VAT regime<\/strong>,<\/strong> consisting of a lower reduction of these limits than that provided for in Law 26\/2014 for the 2016 financial year, resulting in:<\/span><\/p>

–<\/strong> Limits for the application of the objective estimation method in the years 2016 to 2022<\/strong><\/span><\/i>.<\/strong> In the referred fiscal years, the magnitude that determines the exclusion from the objective estimation method, related to the full income obtained in all economic activities, except agricultural, livestock and forestry activities, and the limit related to the operations for which there is an obligation to issue an invoice when the recipient is a businessman or professional acting as such in application of the Regulation regulating the invoicing obligations, are set at 250. 000 and 125,000 euros,<\/strong> respectively, compared to the magnitudes initially established as from 2016 by Law 26\/2014 of 150,000 euros and 75,000 euros. Likewise, and with the same temporal scope of application, the magnitude referring to the volume of purchases, initially set as from 2016 at \u20ac150,000, is established at \u20ac250,000 for the years 2016 to 2022.<\/span><\/p>

– Limits for the application of the simplified regime and the special regime for agriculture, livestock and fishing in the years 2016 to 2022<\/strong><\/span><\/i>.<\/strong> In line with the transitional regime referring to the limits for the application of the objective estimation method in Personal Income Tax in the aforementioned years, a transitional regime is also provided regarding the limits that determine the exclusion of the simplified regime and the special VAT regime for agriculture, livestock and fishing, raising the magnitude from 150,000 euros to 250,000 euros.<\/strong><\/span><\/p>

Although <\/span>this transitional regime would no longer be applicable to 2023<\/strong>,<\/strong> which would mean a decrease in the amount of these limits, <\/span>the General State Budget Bill for 2023 contemplates the extension for the 2023 tax period<\/strong> of the quantitative limits that delimit in Personal Income Tax the scope of application of the objective estimation method, with the exception of agricultural, livestock and forestry activities, which have their own quantitative limit by volume of income. Likewise, the limits for the application of the simplified regime and the special regime for agriculture, livestock, and fishing, in VAT, are extended for the 2023 tax period.<\/span><\/p>

Once this clarification has been made, the following is the most significant aspect of this Order which, as we have pointed out, <\/span>provides some interesting new features, even applicable also for the 2022 tax period.<\/strong><\/p>

PERSONAL INCOME TAX<\/strong><\/p>

For the 2022 tax period:<\/strong><\/p>

1.<\/strong> The general reduction on the net return of modules is increased from 5% to 15% for all taxpayers who determine the net return of their activity according to the objective estimation method.<\/span><\/p>

2.<\/strong> The reduction that is taken into account to quantify the installment payment corresponding to the fourth quarter of 2022 increases from 5% to 15%.<\/span><\/p>

3.<\/strong> Agricultural and livestock farming activities will be able to reduce the previous net yield:<\/span><\/p>

–<\/strong> By 35% of the purchase price of agricultural diesel fuel.<\/span><\/p>

–<\/strong> By 15% of the acquisition price of fertilizers.<\/span><\/p>

In both cases, the acquisitions must be necessary for the development of such activities,<\/strong> must have been made in the fiscal year 2022 and must be documented in invoices issued in such period that comply with the requirements set forth in the Regulation regulating invoicing obligations.<\/span><\/p>

4.<\/strong> The corrective index for feed purchased from third parties is set at 0.5 and the index for crops on irrigated land that use, for this purpose, electrical energy is set at 0.75.<\/p>

5.<\/strong> The taxpayers who develop economic activities in the Island of La Palma will be able to reduce the net yield of modules corresponding to those activities by 20%.<\/p>

This reduction will be taken into account to quantify the net yield for the purposes of the fractioned payment corresponding to the fourth quarter of 2022.<\/span><\/p>

For the 2023 tax period:<\/b><\/p>

1.<\/strong> The general reduction on the net return of modules is increased from 5% to 10% for all taxpayers who determine the net return of their activity according to the objective estimation method.<\/span><\/p>

2.<\/strong> The reduction that is taken into account to quantify the installment payments corresponding to 2023 increases from 5% to 10%.<\/span><\/p>

3.<\/strong> Agricultural and livestock farming activities will be able to reduce the previous net income:<\/span><\/p>

–<\/strong> By 35% of the purchase price of agricultural diesel fuel.<\/span><\/p>

–<\/strong> By 15% of the acquisition price of fertilizers.<\/span><\/p>

In both cases, the acquisitions must be necessary for the development of such activities, must have been made in the fiscal year 2023<\/strong> and must be documented in invoices issued in such period that comply with the requirements set forth in the Regulation regulating the invoicing obligations.<\/span><\/p>

4.<\/strong> The corrective index for feed purchased from third parties is set at 0.5 and the index for crops on irrigated land that use, for this purpose, electrical energy is set at 0.75.<\/span><\/p>

5.<\/strong> The taxpayers who develop economic activities in the Island of La Palma will be able to reduce the net yield of modules corresponding to those activities by 20%.<\/span><\/p>

This reduction will be considered to quantify the net yield for the purposes of the fractioned payments corresponding to 2023.<\/span><\/p>

6.<\/strong> The direct aids decoupled from the Common Agricultural Policy, (basic income support for sustainability, redistributive aid complementary to the income, schemes in favor of the climate and the environment or complementary aid for young farmers) will be accumulated to the income from the crops or farms of the beneficiary in proportion to their respective amounts.<\/span><\/p>

However, when the recipient of direct aid has obtained income from agricultural and livestock activities, other than direct aid, for an amount less than 25% of the total amount of income from such activities, the net yield index to be applied to the direct aid will be 0.56.<\/span><\/p>

VAT<\/strong><\/p>

Regarding the <\/span>simplified VAT regime:<\/strong><\/p>

–<\/strong> Maintains for 2023 the modules, as well as the instructions for their application, applicable in the special simplified regime in 2022.<\/span><\/p>

–<\/strong> Reduces, as in previous years, the percentage applicable in 2023 for the calculation of the amount due for current operations in the simplified VAT regime for certain livestock activities affected by sectorial crises, specifically for beekeeping activities (0.070) and poultry breeding, keeping and fattening services (0.06625).<\/span><\/p>

DEADLINES FOR WAIVERS OR REVOCATIONS\u00a0<\/strong><\/p>

Regarding the deadlines for waivers or revocations to the objective estimation method as well as to the simplified regime, it should be noted that taxpayers wishing to waive the regime or revoke their waiver for the year 2023 will have to exercise such option from December 2, 2022 and until December 31, 2022.<\/strong><\/span><\/p>

Notwithstanding the above, the waiver will also be deemed to have been made when the tax return-settlement corresponding to the first quarter of the calendar year (2023) in which the general regime is to take effect is filed on time.<\/span><\/p>

In the case of commencement of the activity, the waiver will also be deemed to have been made when the first return to be filed by the taxpayer after the commencement of the activity is filed on time applying the general regime.<\/span><\/p>

For further information, please contact <\/span>Tax consulting<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Order HFP\/1172\/2022, dated November 29, was published in the Official State Gazette of December 1, 2022, which develops for 2023 …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9032759,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9032756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"\nPersonal income tax\/VAT modules for the year 2023 - gremicat<\/title>\n<meta name=\"description\" content=\"If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Personal income tax\/VAT modules for the year 2023 - gremicat\" \/>\n<meta property=\"og:description\" content=\"If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-04T00:00:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-27T12:16:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gremicat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gremicat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/\"},\"author\":{\"name\":\"gremicat\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\"},\"headline\":\"Personal income tax\\\/VAT modules for the year 2023\",\"datePublished\":\"2023-01-04T00:00:35+00:00\",\"dateModified\":\"2023-02-27T12:16:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/\"},\"wordCount\":1328,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg\",\"articleSection\":[\"Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/\",\"name\":\"Personal income tax\\\/VAT modules for the year 2023 - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg\",\"datePublished\":\"2023-01-04T00:00:35+00:00\",\"dateModified\":\"2023-02-27T12:16:12+00:00\",\"description\":\"If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE).\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/personal-income-tax-vat-modules-for-the-year-2023\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg\",\"width\":2560,\"height\":1707,\"caption\":\"M\u00f3dulos IRPF\\\/IVA para el a\u00f1o 2023\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/person\\\/ac1bfa0959d68dd45407bf1627d17534\",\"name\":\"gremicat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g\",\"caption\":\"gremicat\"},\"sameAs\":[\"https:\\\/\\\/gremicat.es\"],\"url\":\"https:\\\/\\\/www.gremicat.es\\\/en\\\/author\\\/gremicat\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Personal income tax\/VAT modules for the year 2023 - gremicat","description":"If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/","og_locale":"en_US","og_type":"article","og_title":"Personal income tax\/VAT modules for the year 2023 - gremicat","og_description":"If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE).","og_url":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/","og_site_name":"gremicat","article_published_time":"2023-01-04T00:00:35+00:00","article_modified_time":"2023-02-27T12:16:12+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg","type":"image\/jpeg"}],"author":"gremicat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gremicat","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/#article","isPartOf":{"@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/"},"author":{"name":"gremicat","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534"},"headline":"Personal income tax\/VAT modules for the year 2023","datePublished":"2023-01-04T00:00:35+00:00","dateModified":"2023-02-27T12:16:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/"},"wordCount":1328,"publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg","articleSection":["Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/","url":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/","name":"Personal income tax\/VAT modules for the year 2023 - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg","datePublished":"2023-01-04T00:00:35+00:00","dateModified":"2023-02-27T12:16:12+00:00","description":"If your customer is declared bankrupt, you must carry out the VAT recovery procedures within three months of the publication of this circumstance in the Official State Gazette (BOE).","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/en\/personal-income-tax-vat-modules-for-the-year-2023\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-scaled.jpeg","width":2560,"height":1707,"caption":"M\u00f3dulos IRPF\/IVA para el a\u00f1o 2023"},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.gremicat.es\/#\/schema\/person\/ac1bfa0959d68dd45407bf1627d17534","name":"gremicat","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7032791978c46238bb2b28214e2c07a9db46483b6055e41ac41c027687c709ff?s=96&d=mm&r=g","caption":"gremicat"},"sameAs":["https:\/\/gremicat.es"],"url":"https:\/\/www.gremicat.es\/en\/author\/gremicat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9032756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/comments?post=9032756"}],"version-history":[{"count":5,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9032756\/revisions"}],"predecessor-version":[{"id":9032773,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/posts\/9032756\/revisions\/9032773"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media\/9032759"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/media?parent=9032756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/categories?post=9032756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gremicat.es\/en\/wp-json\/wp\/v2\/tags?post=9032756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}