{"id":11426,"date":"2015-01-28T17:49:10","date_gmt":"2015-01-28T16:49:10","guid":{"rendered":"http:\/\/blog.cofb.cat\/?p=11426"},"modified":"2015-01-28T17:49:10","modified_gmt":"2015-01-28T16:49:10","slug":"novetats-a-lirpf-reforma-fiscal-2015-forum-mgof","status":"publish","type":"post","link":"https:\/\/www.cofb.org\/es\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/","title":{"rendered":"Novedades en el IRPF: reforma fiscal 2015 (Foro MGOF)"},"content":{"rendered":"<p>La fiscalidad es uno de los aspectos empresariales m\u00e1s desconocidos pero que m\u00e1s preocupan al titular de farmacia. Enfrentarse al Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de car\u00e1cter progresivo, donde no pueden separarse fiscalidad personal de fiscalidad empresarial, hace que cada decisi\u00f3n que tome el farmac\u00e9utico tenga un efecto colateral en su factura fiscal anual. Este a\u00f1o, con las <b>novedades previstas en la Reforma Fiscal<\/b> <strong>que entran en vigor en enero de 2015<\/strong>, ser\u00e1 imprescindible una actualizaci\u00f3n para conocer la nueva realidad.<\/p>\n\n<p>Con este objetivo, el Colegio organiz\u00f3 la conferencia &quot;Novedades en el IRPF (Reforma Fiscal 2015)&quot; que tuvo lugar el 2 de diciembre en el marco del Foro MGOF. El acto corri\u00f3 a cargo de Juan Antonio Sanchez, economista, asesor fiscal y Josep Maria Besalduch, economista y asesor fiscal, ambos de ASPIME, y Gonzalo de Frutos, economista, abogado e Inspector de Hacienda en excedencia. Moder\u00f3 el acto Joan Carles Serra, director del M\u00e1ster en Gesti\u00f3n de la Oficina de Farmacia (MGOF) del COFB.<\/p>\n<div class=\"box shadow\"><b>Puntos principales<\/b> que se trataron en la presentaci\u00f3n sobre la <strong>Reforma Fiscal<\/strong>:<\/p>\n<p>1. Modificaci\u00f3n y rebaja paulatina (en dos a\u00f1os -2015 y 2016-) de los tipos marginales del IRPF. Afecta a la farmacia por incluir su rendimiento en la base imponible general del IRPF.<\/p>\n<p>2. Modificaci\u00f3n y rebaja gradual (\u00eddem anterior) del tipo de gravamen de rentas del ahorro. Afecta principalmente a las transmisiones de farmacia.<\/p>\n<p>3. Queda eliminada la aplicaci\u00f3n en IRPF 2015 de la reducci\u00f3n del 20% del rendimiento de la farmacia por mantenimiento de empleo. Ni la reforma fiscal aprobada el pasado 28\/11\/2014 ni los Presupuestos Generales del Estado para 2015 mantienen su vigencia. La declaraci\u00f3n de renta 2014 ser\u00e1 la \u00faltima en la que se podr\u00e1 aplicar este incentivo, en vigor desde el ejercicio fiscal 2009.<\/p>\n<p>4. Mantenimiento de la libertad de amortizaci\u00f3n con \u201ccreaci\u00f3n de empleo\u201d. Afecta a la farmacia que inicie un proceso de reformas, etc.<\/p>\n<p>5. Mantenimiento de la deducci\u00f3n por creaci\u00f3n de empleo. Afecta sobre todo a farmacias que contraten a su primer empleado.<\/p>\n<p>6. Supresi\u00f3n de la deducci\u00f3n por inversi\u00f3n de beneficios. Posibilidad de aplicar en 2014, 2015 y 2016 (beneficios de 2013 y 2014). Afecta a la farmacia que realice reformas, etc.<\/p>\n<p>7. Mantenimiento de la deducci\u00f3n por creaci\u00f3n de empleo trabajadores discapacitados. Afecta a farmacias que contraten a estos trabajadores.<\/p>\n<p>8. Eliminaci\u00f3n de la libertad de amortizaci\u00f3n de bienes de escaso valor y sustituci\u00f3n por otros l\u00edmites (300\u20ac valor unitario y l\u00edmite 25.000 \u20ac\/a\u00f1o). Afecta a farmacias en peque\u00f1as inversiones.<\/p>\n<p>9. Modificaciones importantes en ganancias patrimoniales: supresi\u00f3n de los coeficientes de actualizaci\u00f3n y limitaci\u00f3n de los coeficientes de abatimiento. No afecta directamente a farmacia, s\u00ed a otras operaciones inmobiliarias del farmac\u00e9utico no relacionadas con el local.<\/p>\n<p>10. Nuevo supuesto de exenci\u00f3n de gravamen para mayores de 65 a\u00f1os condicionado a renta vitalicia (240.000 \u20ac). No afecta a la farmacia directamente.<\/p>\n<p>11. Nuevo l\u00edmite de 8.000\u20ac de aportaci\u00f3n a planes de pensiones. Afecta a la farmacia en v\u00edas de reducci\u00f3n con base imponible. Nuevo supuesto rescate anticipado de derechos consolidados de aportaciones de 10 a\u00f1os de antig\u00fcedad.<\/p>\n<p>12. Ajuste en la directiva de IVA. Sentencia TJUE 17\/1\/2013 ASUNTO C-360\/11.ARTICULO 8\u00ba. Reforma Fiscal IVA. Enero 2015. Afecta a determinados productos dispensados por la farmacia.<\/div>\n<p><strong>Durante el a\u00f1o el F\u00f3rum MGOF organiza diferentes conferencias relacionadas con los \u00e1mbitos de gesti\u00f3n de la oficina de farmacia para que los farmac\u00e9uticos puedan estar al d\u00eda.\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>La fiscalidad es uno de los aspectos empresariales m\u00e1s desconocidos pero que m\u00e1s preocupan al titular de farmacia. Enfrentarse al Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de car\u00e1cter progresivo, donde no pueden separarse fiscalidad personal de fiscalidad empresarial, hace que cada decisi\u00f3n que tome el farmac\u00e9utico tenga un [\u2026]<\/p>","protected":false},"author":1,"featured_media":11470,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","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":"disabled","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":"var(--ast-global-color-4)","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":[57],"tags":[2182,70],"class_list":["post-11426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mon-collegial","tag-fiscalitat","tag-formacio"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona\" \/>\n<meta property=\"og:description\" content=\"La fiscalitat \u00e9s un dels aspectes empresarials m\u00e9s desconeguts per\u00f2 que m\u00e9s preocupen al titular de farm\u00e0cia. Enfrontar-se a l&#8217;Impost sobre la Renta de les Persones F\u00edsiques (IRPF) de car\u00e0cter progressiu, on no poden separar-se fiscalitat personal de fiscalitat empresarial, fa que cada decisi\u00f3 que prengui el farmac\u00e8utic tingui un [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\" \/>\n<meta property=\"og:site_name\" content=\"Col\u00b7legi de Farmac\u00e8utics de Barcelona\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/farmaceuticsbcn\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-28T16:49:10+00:00\" \/>\n<meta name=\"author\" content=\"wpAdminCofbOrg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@farmaceuticsbcn\" \/>\n<meta name=\"twitter:site\" content=\"@farmaceuticsbcn\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"wpAdminCofbOrg\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\"},\"author\":{\"name\":\"wpAdminCofbOrg\",\"@id\":\"https:\/\/www.cofb.org\/#\/schema\/person\/22ed7eea88da74b0fa4d3154ad87ffcb\"},\"headline\":\"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF)\",\"datePublished\":\"2015-01-28T16:49:10+00:00\",\"dateModified\":\"2015-01-28T16:49:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\"},\"wordCount\":603,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.cofb.org\/#organization\"},\"image\":{\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage\"},\"thumbnailUrl\":\"\",\"keywords\":[\"fiscalitat\",\"Formaci\u00f3\"],\"articleSection\":[\"M\u00f3n col\u00b7legial\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\",\"url\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\",\"name\":\"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona\",\"isPartOf\":{\"@id\":\"https:\/\/www.cofb.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2015-01-28T16:49:10+00:00\",\"dateModified\":\"2015-01-28T16:49:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\/\/novaorg.cofb.net\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cofb.org\/#website\",\"url\":\"https:\/\/www.cofb.org\/\",\"name\":\"Col\u00b7legi de Farmac\u00e8utics de Barcelona\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.cofb.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cofb.org\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.cofb.org\/#organization\",\"name\":\"Col\u00b7legi de Farmac\u00e8utics de Barcelona\",\"url\":\"https:\/\/www.cofb.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.cofb.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.cofb.org\/wp-content\/uploads\/2023\/11\/cropped-Logotip-COFB.png\",\"contentUrl\":\"https:\/\/www.cofb.org\/wp-content\/uploads\/2023\/11\/cropped-Logotip-COFB.png\",\"width\":500,\"height\":105,\"caption\":\"Col\u00b7legi de Farmac\u00e8utics de Barcelona\"},\"image\":{\"@id\":\"https:\/\/www.cofb.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/farmaceuticsbcn\/\",\"https:\/\/twitter.com\/farmaceuticsbcn\",\"https:\/\/www.instagram.com\/farmaceuticsbcn\/\",\"https:\/\/www.linkedin.com\/company\/farmaceuticsbcn\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.cofb.org\/#\/schema\/person\/22ed7eea88da74b0fa4d3154ad87ffcb\",\"name\":\"wpAdminCofbOrg\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.cofb.org\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/1721b20b3b8ca882c3b56ec6c978c594fff670e40c0718e9190eaeeb76aae7d8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/1721b20b3b8ca882c3b56ec6c978c594fff670e40c0718e9190eaeeb76aae7d8?s=96&d=mm&r=g\",\"caption\":\"wpAdminCofbOrg\"},\"sameAs\":[\"http:\/\/192.168.64.122\/wordpress\"],\"url\":\"https:\/\/www.cofb.org\/es\/author\/wpadmincofborg\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona","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:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/","og_locale":"es_ES","og_type":"article","og_title":"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona","og_description":"La fiscalitat \u00e9s un dels aspectes empresarials m\u00e9s desconeguts per\u00f2 que m\u00e9s preocupen al titular de farm\u00e0cia. Enfrontar-se a l&#8217;Impost sobre la Renta de les Persones F\u00edsiques (IRPF) de car\u00e0cter progressiu, on no poden separar-se fiscalitat personal de fiscalitat empresarial, fa que cada decisi\u00f3 que prengui el farmac\u00e8utic tingui un [&hellip;]","og_url":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/","og_site_name":"Col\u00b7legi de Farmac\u00e8utics de Barcelona","article_publisher":"https:\/\/www.facebook.com\/farmaceuticsbcn\/","article_published_time":"2015-01-28T16:49:10+00:00","author":"wpAdminCofbOrg","twitter_card":"summary_large_image","twitter_creator":"@farmaceuticsbcn","twitter_site":"@farmaceuticsbcn","twitter_misc":{"Escrito por":"wpAdminCofbOrg","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#article","isPartOf":{"@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/"},"author":{"name":"wpAdminCofbOrg","@id":"https:\/\/www.cofb.org\/#\/schema\/person\/22ed7eea88da74b0fa4d3154ad87ffcb"},"headline":"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF)","datePublished":"2015-01-28T16:49:10+00:00","dateModified":"2015-01-28T16:49:10+00:00","mainEntityOfPage":{"@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/"},"wordCount":603,"commentCount":0,"publisher":{"@id":"https:\/\/www.cofb.org\/#organization"},"image":{"@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage"},"thumbnailUrl":"","keywords":["fiscalitat","Formaci\u00f3"],"articleSection":["M\u00f3n col\u00b7legial"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/","url":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/","name":"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF) - Col\u00b7legi de Farmac\u00e8utics de Barcelona","isPartOf":{"@id":"https:\/\/www.cofb.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage"},"image":{"@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage"},"thumbnailUrl":"","datePublished":"2015-01-28T16:49:10+00:00","dateModified":"2015-01-28T16:49:10+00:00","breadcrumb":{"@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/novaorg.cofb.net\/2015\/01\/28\/novetats-a-lirpf-reforma-fiscal-2015-forum-mgof\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/novaorg.cofb.net\/"},{"@type":"ListItem","position":2,"name":"Novetats a l\u2019IRPF: reforma fiscal 2015 (F\u00f2rum MGOF)"}]},{"@type":"WebSite","@id":"https:\/\/www.cofb.org\/#website","url":"https:\/\/www.cofb.org\/","name":"Col\u00b7legi de Farmac\u00e8utics de Barcelona","description":"","publisher":{"@id":"https:\/\/www.cofb.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cofb.org\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.cofb.org\/#organization","name":"Col\u00b7legi de Farmac\u00e8utics de Barcelona","url":"https:\/\/www.cofb.org\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.cofb.org\/#\/schema\/logo\/image\/","url":"https:\/\/www.cofb.org\/wp-content\/uploads\/2023\/11\/cropped-Logotip-COFB.png","contentUrl":"https:\/\/www.cofb.org\/wp-content\/uploads\/2023\/11\/cropped-Logotip-COFB.png","width":500,"height":105,"caption":"Col\u00b7legi de Farmac\u00e8utics de Barcelona"},"image":{"@id":"https:\/\/www.cofb.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/farmaceuticsbcn\/","https:\/\/twitter.com\/farmaceuticsbcn","https:\/\/www.instagram.com\/farmaceuticsbcn\/","https:\/\/www.linkedin.com\/company\/farmaceuticsbcn\/"]},{"@type":"Person","@id":"https:\/\/www.cofb.org\/#\/schema\/person\/22ed7eea88da74b0fa4d3154ad87ffcb","name":"wpAdminCofbOrg","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.cofb.org\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/1721b20b3b8ca882c3b56ec6c978c594fff670e40c0718e9190eaeeb76aae7d8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/1721b20b3b8ca882c3b56ec6c978c594fff670e40c0718e9190eaeeb76aae7d8?s=96&d=mm&r=g","caption":"wpAdminCofbOrg"},"sameAs":["http:\/\/192.168.64.122\/wordpress"],"url":"https:\/\/www.cofb.org\/es\/author\/wpadmincofborg\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false},"uagb_author_info":{"display_name":"wpAdminCofbOrg","author_link":"https:\/\/www.cofb.org\/es\/author\/wpadmincofborg\/"},"uagb_comment_info":0,"uagb_excerpt":"La fiscalitat \u00e9s un dels aspectes empresarials m\u00e9s desconeguts per\u00f2 que m\u00e9s preocupen al titular de farm\u00e0cia. Enfrontar-se a l&#8217;Impost sobre la Renta de les Persones F\u00edsiques (IRPF) de car\u00e0cter progressiu, on no poden separar-se fiscalitat personal de fiscalitat empresarial, fa que cada decisi\u00f3 que prengui el farmac\u00e8utic tingui un [&hellip;]","_links":{"self":[{"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/posts\/11426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/comments?post=11426"}],"version-history":[{"count":0,"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/posts\/11426\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cofb.org\/es\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/media?parent=11426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/categories?post=11426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cofb.org\/es\/wp-json\/wp\/v2\/tags?post=11426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}