{"id":42766,"date":"2023-02-17T09:54:41","date_gmt":"2023-02-17T08:54:41","guid":{"rendered":"https:\/\/www.escura.com\/?p=42766"},"modified":"2023-03-02T09:27:02","modified_gmt":"2023-03-02T08:27:02","slug":"irpf-a-partir-de-febrero-2023","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/irpf-a-partir-de-febrero-2023\/","title":{"rendered":"IRPF a partir de Febrero 2023"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"2000\" height=\"600\" alt=\"IRPF a partir de Febrero 2023\" title=\"Circular Escura\" src=\"http:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10.png\" class=\"img-responsive wp-image-38826\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-200x60.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-400x120.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-600x180.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-800x240.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10-1200x360.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2022\/10\/Diseno-sin-titulo-10.png 2000w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 2000px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: right;\"><a href=\"http:\/\/www.escura.com\/wp-content\/uploads\/2023\/02\/21-23-IRPF-a-partir-de-Febrero-2023.pdf\">Consulte pdf<\/a><\/p>\n<h1>IRPF a partir de Febrero 2023<\/h1>\n<p><strong>Se modifica la cuant\u00eda de rendimientos \u00edntegros del trabajo, lo que conlleva que<\/strong><strong> el mes de febrero de 2023 se deber\u00e1 realizar una regularizaci\u00f3n del porcentaje de retenci\u00f3n a aplicar.<\/strong><\/p>\n<p>La Ley 31\/2022, de 23 de diciembre, de Presupuestos Generales del Estado para el a\u00f1o 2023 y el Real Decreto 1039\/2022, de 27 de diciembre, han introducido modificaciones en materia de retenciones e ingresos a cuenta del IRPF para el a\u00f1o 2023.<\/p>\n<p>Una de las m\u00e1s significativas, comporta que con efectos del <strong>1 de enero de 2023,\u00a0se modifica la cuant\u00eda de rendimientos \u00edntegros del trabajo a partir del cual se practica retenci\u00f3n e ingreso a cuenta de IRPF al trabajador<\/strong>, quedando fijado en 15.000\u20ac (anteriormente estaba situado en 14.000\u20ac) y en consecuencia se actualizan las cuant\u00edas de los rendimientos de trabajo.<\/p>\n<p>Tambi\u00e9n con efectos del 1 de enero de 2023,\u00a0se fija en 35.200 euros\u00a0el umbral de rendimientos del trabajo a los que resulta aplicable el l\u00edmite de la cuota de retenci\u00f3n previsto en el art\u00edculo 85.3 del RIRPF y que anteriormente se situaba en 22.000\u20ac.<\/p>\n<p>Adem\u00e1s, se ha a\u00f1adido un nuevo apartado 3 a la disposici\u00f3n adicional cuadrag\u00e9sima s\u00e9ptima de la LIRPF, que distingue dos situaciones de cara a la determinaci\u00f3n del tipo de retenci\u00f3n o ingreso a cuenta sobre los rendimientos del trabajo en enero y a partir de febrero de 2023.<\/p>\n<p>Este establece que:<\/p>\n<ul>\n<li>Los\u00a0rendimientos del trabajo abonados en el mes de enero de 2023, deber\u00e1 calcular el tipo de retenci\u00f3n seg\u00fan la\u00a0normativa vigente a 31 de diciembre de 2022.<\/li>\n<li>Y para los\u00a0rendimientos del trabajo que se abonen<strong> a partir del 1 de febrero de 2023, se deber\u00e1 calcular el tipo de retenci\u00f3n seg\u00fan a la\u00a0normativa vigente a partir de 1 de enero de 2023.<\/strong><\/li>\n<\/ul>\n<p>Esto supone que en el mes de febrero de 2023 se deber\u00e1 realizar una <strong>regularizaci\u00f3n del porcentaje de retenci\u00f3n a aplicar.<\/strong><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><p style=\"text-align: left;\">\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><h3><span style=\"color: #000080;\">Nuestras \u00c1reas<\/span><\/h3>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-color6);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<div class=\"fusion-text fusion-text-1\">\n<p data-fontsize=\"26\" data-lineheight=\"31.46px\"><a href=\"https:\/\/www.escura.com\/es\/compliance-penal\/\">Compliance Penal<\/a><\/p>\n<\/div>\n<div class=\"fusion-text fusion-text-2\"><\/div>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon 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style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:#e5e5e5;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-8\"><h3><span style=\"color: #000000;\"><a href=\"https:\/\/www.escura.com\/es\/recursos-humanos\/\">Consulta el \u00e1rea de Recursos Humanos<\/a><br \/>\n<\/span><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":38821,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[233,637,417,213],"class_list":["post-42766","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-recursos-humanos","tag-declaracion-de-la-renta","tag-impuesto-sobre-la-renta","tag-irpf","tag-recursos-humanos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>IRPF a partir de Febrero 2023<\/title>\n<meta name=\"description\" content=\"La presente circular creada por el equipo de profesionales de Escura habla sobre IRPF a partir de Febrero 2023.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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