{"id":6174,"date":"2025-04-21T21:04:46","date_gmt":"2025-04-21T20:04:46","guid":{"rendered":"https:\/\/dev.legalallies.es\/?post_type=servicio&#038;p=6174"},"modified":"2025-06-22T17:10:46","modified_gmt":"2025-06-22T16:10:46","slug":"ispaniayum-harkayin-partavorutyunner-2025-oracyuyts","status":"publish","type":"servicio","link":"https:\/\/dev.legalallies.es\/hy\/biznes-menejer\/ispaniayum-harkayin-partavorutyunner-2025-oracyuyts\/","title":{"rendered":"\u053b\u057d\u057a\u0561\u0576\u056b\u0561\u0575\u0578\u0582\u0574 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u0580\u057f\u0561\u057e\u0578\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u0568. 2025 \u0569\u057e\u0561\u056f\u0561\u0576\u056b \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0585\u0580\u0561\u0581\u0578\u0582\u0575\u0581"},"content":{"rendered":"\n<p>\u053b\u057d\u057a\u0561\u0576\u056b\u0561\u0575\u0578\u0582\u0574 \u0562\u056b\u0566\u0576\u0565\u057d \u057e\u0561\u0580\u0565\u056c\u0576 \u0561\u0574\u0565\u0576\u0587\u056b\u0576 \u0574\u056b\u0561\u0575\u0576 \u0561\u057a\u0580\u0561\u0576\u0584 \u056f\u0561\u0574 \u056e\u0561\u057c\u0561\u0575\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u057e\u0561\u0573\u0561\u057c\u0565\u056c \u0579\u0567\u0589 \u0534\u0561 \u0576\u0577\u0561\u0576\u0561\u056f\u0578\u0582\u0574 \u0567 \u0576\u0561\u0587 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u057f\u0561\u057d\u056d\u0561\u0576\u0561\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u056f\u0580\u0565\u056c \u0565\u0580\u056f\u0580\u056b \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0574\u0561\u0580\u0574\u0576\u056b\u055d <strong>Agencia Tributaria<\/strong>-\u056b \u0576\u056f\u0561\u057f\u0574\u0561\u0574\u0562\u0589 \u0548\u0580\u057a\u0565\u057d\u0566\u056b \u056d\u0578\u0582\u057d\u0561\u0583\u0565\u0584 \u057f\u0578\u0582\u0563\u0561\u0576\u0584\u0576\u0565\u0580\u056b\u0581 \u0587 \u0561\u057a\u0561\u0570\u0578\u057e\u0565\u0584 \u0541\u0565\u0580 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0561\u0576 \u0585\u0580\u056b\u0576\u0561\u056f\u0561\u0576\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568, \u056f\u0561\u0580\u0587\u0578\u0580 \u0567 \u0570\u057d\u057f\u0561\u056f \u056b\u0574\u0561\u0576\u0561\u056c\u055d \u056b\u0576\u0579 \u0570\u0561\u0580\u056f\u0565\u0580 \u057a\u0565\u057f\u0584 \u0567 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0565\u056c, \u0565\u0580\u0562 \u0587 \u056b\u0576\u0579 \u0571\u0587\u0578\u057e\u0589 \u0531\u0575\u057d \u0563\u0578\u0580\u056e\u0576\u0561\u056f\u0561\u0576 \u0578\u0582\u0572\u0565\u0581\u0578\u0582\u0575\u0581\u0568 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0578\u0582\u0574 \u0567 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u0580\u057f\u0561\u057e\u0578\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u057c\u0578\u057f \u0576\u056f\u0561\u0580\u0561\u0563\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u0562\u0578\u056c\u0578\u0580 \u057f\u0565\u057d\u0561\u056f\u056b \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b (SL, SA \u0587 \u0561\u0575\u056c\u0576) \u0587 \u057f\u0576\u057f\u0565\u057d\u0561\u056f\u0561\u0576 \u0563\u0578\u0580\u056e\u0578\u0582\u0576\u0565\u0578\u0582\u0569\u0575\u0561\u0574\u0562 \u0566\u0562\u0561\u0572\u057e\u0578\u0572 \u0561\u0576\u0570\u0561\u057f \u0571\u0565\u057c\u0576\u0561\u0580\u056f\u0561\u057f\u0565\u0580\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u0580, \u056b\u0576\u0579\u057a\u0565\u057d \u0576\u0561\u0587\u055d \u0569\u0561\u0580\u0574\u0561\u0581\u057e\u0561\u056e 2025 \u0569\u057e\u0561\u056f\u0561\u0576\u056b \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0585\u0580\u0561\u0581\u0578\u0582\u0575\u0581\u0589<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u053b\u057d\u057a\u0561\u0576\u056b\u0561\u0575\u0578\u0582\u0574 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0570\u056b\u0574\u0576\u0561\u056f\u0561\u0576 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u0580\u057f\u0561\u057e\u0578\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u0568<\/strong><\/h2>\n\n\n\n<p>\u0541\u0565\u0580 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0561\u0576 \u0563\u0578\u0580\u056e\u0578\u0582\u0576\u0565\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u056b\u0581, \u0579\u0561\u0583\u056b\u0581 \u0587 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u056f\u0561\u057c\u0578\u0582\u0581\u057e\u0561\u056e\u0584\u056b\u0581 \u056f\u0561\u056d\u057e\u0561\u056e\u055d \u057f\u0561\u0580\u057e\u0561 \u0568\u0576\u0569\u0561\u0581\u0584\u0578\u0582\u0574 \u056f\u0561\u0580\u0578\u0572 \u0565\u0576 \u057a\u0561\u0570\u0561\u0576\u057b\u057e\u0565\u056c \u057f\u0561\u0580\u0562\u0565\u0580 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0561\u0563\u0580\u0565\u0580\u0589 \u0531\u0570\u0561 \u0561\u057c\u0561\u057e\u0565\u056c \u057f\u0561\u0580\u0561\u056e\u057e\u0561\u056e\u0576\u0565\u0580\u0568\u2024<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u053b\u0580\u0561\u057e\u0561\u0562\u0561\u0576\u0561\u056f\u0561\u0576 \u0561\u0576\u0571\u0561\u0576\u0581 \u0565\u056f\u0561\u0574\u057f\u0561\u0570\u0561\u0580\u056f (Impuesto sobre Sociedades &#8211; IS)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u054e\u0565\u0580\u0561\u0562\u0565\u0580\u0578\u0582\u0574 \u0567 \u0561\u057c\u0587\u057f\u0580\u0561\u0575\u056b\u0576 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b\u0576\u0589<\/li>\n\n\n\n<li>\u0540\u0561\u0580\u056f\u057e\u0578\u0582\u0574 \u0567 \u0563\u0578\u0580\u056e\u0578\u0582\u0576\u0565\u0578\u0582\u0569\u0575\u0561\u0576 \u0561\u0580\u0564\u0575\u0578\u0582\u0576\u0584\u0578\u0582\u0574 \u057d\u057f\u0561\u0581\u057e\u0561\u056e \u0577\u0561\u0570\u0578\u0582\u0575\u0569\u0568\u0589<\/li>\n\n\n\n<li>\u0538\u0576\u0564\u0570\u0561\u0576\u0578\u0582\u0580 \u0564\u0580\u0578\u0582\u0575\u0584\u0561\u0579\u0561\u0583\u0568\u055d 25%<\/li>\n\n\n\n<li>\u0546\u0578\u0580\u0561\u057d\u057f\u0565\u0572\u056e \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u0580\u055d 15% \u0565\u0580\u056f\u0578\u0582 \u0561\u057c\u0561\u057b\u056b\u0576 \u0577\u0561\u0570\u0578\u0582\u0569\u0561\u0562\u0565\u0580 \u057f\u0561\u0580\u056b\u0576\u0565\u0580\u056b \u0568\u0576\u0569\u0561\u0581\u0584\u0578\u0582\u0574\u0589<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u0531\u0531\u0540 (IVA &#8211; Impuesto sobre el Valor A\u00f1adido)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u053f\u056b\u0580\u0561\u057c\u057e\u0578\u0582\u0574 \u0567 \u0561\u057a\u0580\u0561\u0576\u0584\u0576\u0565\u0580\u056b \u0587 \u056e\u0561\u057c\u0561\u0575\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u057e\u0561\u0573\u0561\u057c\u0584\u056b \u057e\u0580\u0561\u0589<\/li>\n\n\n\n<li>\u0535\u057c\u0561\u0574\u057d\u0575\u0561\u056f\u0561\u0575\u056b\u0576 \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0561\u0563\u0580\u0578\u0582\u0574\u055d \u0571\u0587 303<\/li>\n\n\n\n<li>\u054f\u0561\u0580\u0565\u056f\u0561\u0576 \u0561\u0574\u0583\u0578\u0583\u0578\u0582\u0574\u055d \u0571\u0587 390<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u054a\u0561\u0570\u0578\u0582\u0574\u0576\u0565\u0580 \u0587 \u056f\u0561\u0576\u056d\u0561\u057e\u0573\u0561\u0580\u0576\u0565\u0580<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u054e\u0565\u0580\u0561\u0562\u0565\u0580\u0578\u0582\u0574 \u0567 \u0561\u0577\u056d\u0561\u057f\u0561\u057e\u0561\u0580\u0571\u0565\u0580\u056b\u0576, \u0561\u0566\u0561\u057f \u0574\u0561\u057d\u0576\u0561\u0563\u0565\u057f\u0576\u0565\u0580\u056b\u0576 \u0587 \u057e\u0561\u0580\u0571\u0561\u056f\u0561\u056c\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b\u0576\u0589<\/li>\n\n\n\n<li>\u0535\u057c\u0561\u0574\u057d\u0575\u0561\u056f\u0561\u0575\u056b\u0576 \u0571\u0587\u0565\u0580\u055d 111 (\u0561\u0577\u056d\u0561\u057f\u0561\u0576\u0584\u056b \u0565\u056f\u0561\u0574\u0578\u0582\u057f), 115 (\u057e\u0561\u0580\u0571\u0561\u056f\u0561\u056c\u0578\u0582\u0569\u0575\u0578\u0582\u0576)<\/li>\n\n\n\n<li>\u054f\u0561\u0580\u0565\u056f\u0561\u0576 \u0561\u0574\u0583\u0578\u0583\u0578\u0582\u0574\u055d 190 \u0587 180 \u0571\u0587\u0565\u0580<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u053b\u0580\u0561\u057e\u0561\u0562\u0561\u0576\u0561\u056f\u0561\u0576 \u0561\u0576\u0571\u0561\u0576\u0581 \u0570\u0561\u0580\u056f\u056b \u0574\u0561\u057d\u0576\u0561\u0562\u0561\u056a\u056b\u0576\u0576\u0565\u0580<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u054e\u0573\u0561\u0580\u057e\u0578\u0582\u0574 \u0565\u0576 \u0561\u057a\u0580\u056b\u056c\u056b\u0576, \u0570\u0578\u056f\u057f\u0565\u0574\u0562\u0565\u0580\u056b\u0576 \u0587 \u0564\u0565\u056f\u057f\u0565\u0574\u0562\u0565\u0580\u056b\u0576\u055d \u0571\u0587 202<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u054f\u0565\u0572\u0565\u056f\u0561\u057f\u057e\u0561\u056f\u0561\u0576 \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0561\u0563\u0580\u0565\u0580<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587 347\u055d \u0565\u0580\u0580\u0578\u0580\u0564 \u0561\u0576\u0571\u0561\u0576\u0581 \u0570\u0565\u057f \u0563\u0578\u0580\u056e\u0561\u0580\u0584\u0576\u0565\u0580\u055d \u0561\u057e\u0565\u056c\u056b \u0584\u0561\u0576 3.005,06 \u20ac<\/li>\n\n\n\n<li>\u0541\u0587 349\u055d \u0576\u0565\u0580\u057d\u0561\u0574\u056b\u0578\u0582\u0569\u0565\u0576\u0561\u056f\u0561\u0576 \u0563\u0578\u0580\u056e\u0561\u0580\u0584\u0576\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u0580<\/li>\n\n\n\n<li>\u0541\u0587 184\u055d \u0570\u0561\u0574\u0561\u057f\u0565\u0572 \u0565\u056f\u0561\u0574\u057f\u056b \u057c\u0565\u056a\u056b\u0574\u0578\u057e \u057d\u0578\u0582\u0562\u0575\u0565\u056f\u057f\u0576\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u0580<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"455\" src=\"https:\/\/dev.legalallies.es\/wp-content\/uploads\/2025\/04\/obligacioenes3-articulo-custom-1024x455.webp\" alt=\"Persona revisando estado de su contabilidad para cumplir con sus obligaciones fiscales en Espa\u00f1a\" class=\"wp-image-2210\" srcset=\"https:\/\/dev.legalallies.es\/wp-content\/uploads\/2025\/04\/obligacioenes3-articulo-custom-1024x455.webp 1024w, https:\/\/dev.legalallies.es\/wp-content\/uploads\/2025\/04\/obligacioenes3-articulo-custom-300x133.webp 300w, https:\/\/dev.legalallies.es\/wp-content\/uploads\/2025\/04\/obligacioenes3-articulo-custom-768x341.webp 768w, https:\/\/dev.legalallies.es\/wp-content\/uploads\/2025\/04\/obligacioenes3-articulo-custom-1536x683.webp 1536w, https:\/\/dev.legalallies.es\/wp-content\/uploads\/2025\/04\/obligacioenes3-articulo-custom.webp 1800w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2025 \u0569\u057e\u0561\u056f\u0561\u0576\u056b \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0585\u0580\u0561\u0581\u0578\u0582\u0575\u0581 \u2013 \u0570\u056b\u0574\u0576\u0561\u056f\u0561\u0576 \u0561\u0574\u057d\u0561\u0569\u057e\u0565\u0580<\/strong><\/h2>\n\n\n\n<p><strong>\u0540\u0578\u0582\u0576\u057e\u0561\u0580<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587\u0565\u0580 111, 115, 123\u055d \u0574\u056b\u0576\u0579\u0587 \u0570\u0578\u0582\u0576\u057e\u0561\u0580\u056b 20<\/li>\n\n\n\n<li>\u0541\u0587\u0565\u0580 303 (4-\u0580\u0564 \u0565\u057c\u0561\u0574\u057d\u0575\u0561\u056f), 390, 349\u055d \u0574\u056b\u0576\u0579\u0587 \u0570\u0578\u0582\u0576\u057e\u0561\u0580\u056b 30<\/li>\n\n\n\n<li>\u0541\u0587\u0565\u0580 180 \u0587 190\u055d \u0574\u056b\u0576\u0579\u0587 \u0570\u0578\u0582\u0576\u057e\u0561\u0580\u056b 31<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0553\u0565\u057f\u0580\u057e\u0561\u0580<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587 347\u055d \u0574\u056b\u0576\u0579\u0587 \u0583\u0565\u057f\u0580\u057e\u0561\u0580\u056b 28<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0531\u057a\u0580\u056b\u056c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587\u0565\u0580 111, 115, 123, 303, 349, 202 (1-\u056b\u0576 \u0565\u057c\u0561\u0574\u057d\u0575\u0561\u056f)\u055d \u0574\u056b\u0576\u0579\u0587 \u0561\u057a\u0580\u056b\u056c\u056b 20<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0540\u0578\u0582\u056c\u056b\u057d<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587\u0565\u0580 303, 111, 115, 123, 349, 202 (2-\u0580\u0564 \u0565\u057c\u0561\u0574\u057d\u0575\u0561\u056f)\u055d \u0574\u056b\u0576\u0579\u0587 \u0570\u0578\u0582\u056c\u056b\u057d\u056b 20<\/li>\n\n\n\n<li>\u0541\u0587 200 (\u057f\u0561\u0580\u0565\u056f\u0561\u0576 IS \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0561\u0563\u056b\u0580)\u055d \u0574\u056b\u0576\u0579\u0587 \u0570\u0578\u0582\u056c\u056b\u057d\u056b 25<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0540\u0578\u056f\u057f\u0565\u0574\u0562\u0565\u0580<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587\u0565\u0580 303, 111, 115, 123, 349, 202 (3-\u0580\u0564 \u0565\u057c\u0561\u0574\u057d\u0575\u0561\u056f)\u055d \u0574\u056b\u0576\u0579\u0587 \u0570\u0578\u056f\u057f\u0565\u0574\u0562\u0565\u0580\u056b 21<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0534\u0565\u056f\u057f\u0565\u0574\u0562\u0565\u0580<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0541\u0587 202 (\u057e\u0565\u0580\u057b\u056b\u0576 \u0574\u0561\u057d\u0576\u0561\u0562\u0561\u056a\u056b\u0576)\u055d \u0574\u056b\u0576\u0579\u0587 \u0564\u0565\u056f\u057f\u0565\u0574\u0562\u0565\u0580\u056b 20<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u053b\u0576\u0579\u057a\u0565\u057d \u056d\u0578\u0582\u057d\u0561\u0583\u0565\u056c \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057f\u0578\u0582\u0563\u0561\u0576\u0584\u0576\u0565\u0580\u056b\u0581<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0544\u056b\u0577\u057f \u0578\u0582\u0576\u0565\u0581\u0565\u0584 \u0569\u0561\u0580\u0574\u0561\u0581\u057e\u0561\u056e \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0585\u0580\u0561\u0581\u0578\u0582\u0575\u0581\u0568 \u057f\u0565\u057d\u0561\u0576\u0565\u056c\u056b \u057e\u0561\u0575\u0580\u0578\u0582\u0574\u0589<\/li>\n\n\n\n<li>\u0555\u0563\u057f\u0561\u0563\u0578\u0580\u056e\u0565\u0584 \u0570\u056b\u0577\u0565\u0581\u0578\u0582\u0574\u0576\u0565\u0580 \u0562\u057b\u057b\u0561\u0575\u056b\u0576\u0578\u0582\u0574 \u056f\u0561\u0574 \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u0561\u056f\u0561\u0576 \u056e\u0580\u0561\u0563\u0580\u0578\u0582\u0574\u0589<\/li>\n\n\n\n<li>\u0535\u0569\u0565 \u0579\u0565\u0584 \u056f\u0578\u0572\u0574\u0576\u0578\u0580\u0578\u0577\u057e\u0578\u0582\u0574, \u0564\u056b\u0574\u0565\u0584 \u0570\u0561\u0577\u057e\u0561\u057a\u0561\u0570\u056b\u0589<\/li>\n\n\n\n<li>\u054f\u0561\u0580\u057e\u0561 \u057d\u056f\u0566\u0562\u056b\u0576 \u057d\u057f\u0578\u0582\u0563\u0565\u0584 BOE (\u054a\u0561\u0577\u057f\u0578\u0576\u0561\u056f\u0561\u0576 \u057f\u0565\u0572\u0565\u056f\u0561\u0563\u056b\u0580), \u0583\u0578\u0583\u0578\u056d\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u0570\u0561\u0574\u0561\u0580\u0589<\/li>\n\n\n\n<li>\u0544\u056b \u0569\u0578\u0572\u0565\u0584 \u0561\u0574\u0565\u0576 \u056b\u0576\u0579 \u057e\u0565\u0580\u057b\u056b\u0576 \u057a\u0561\u0570\u056b \u2013 \u0578\u0582\u0577 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0574\u0561\u0576 \u0570\u0561\u0574\u0561\u0580 \u057d\u0561\u0570\u0574\u0561\u0576\u057e\u0578\u0582\u0574 \u0565\u0576 \u057f\u0578\u0582\u0563\u0561\u0576\u0584\u0576\u0565\u0580\u0589<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0540\u0561\u0573\u0561\u056d \u057f\u0580\u057e\u0578\u0572 \u0570\u0561\u0580\u0581\u0565\u0580<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u053b\u055e\u0576\u0579 \u056f\u056c\u056b\u0576\u056b, \u0565\u0569\u0565 \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0561\u0563\u056b\u0580\u0568 \u0579\u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0565\u0574 \u056a\u0561\u0574\u0561\u0576\u0561\u056f\u056b\u0576\u0589<\/strong><\/h3>\n\n\n\n<p>\u053f\u0563\u0578\u0580\u056e\u056b \u0586\u056b\u0576\u0561\u0576\u057d\u0561\u056f\u0561\u0576 \u057f\u0578\u0582\u0575\u056a\u0565\u0580, \u0578\u0582\u0577\u0561\u0581\u0574\u0561\u0576 \u057f\u0578\u056f\u0578\u057d\u0576\u0565\u0580 \u0587 \u0570\u0576\u0561\u0580\u0561\u057e\u0578\u0580 \u0565\u0576 \u057e\u0561\u0580\u0579\u0561\u056f\u0561\u0576 \u057a\u0561\u057f\u0561\u057d\u056d\u0561\u0576\u0561\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0589 \u0546\u0578\u0582\u0575\u0576\u056b\u057d\u056f \u0561\u057c\u0561\u0576\u0581 \u0563\u0578\u0580\u056e\u0578\u0582\u0576\u0565\u0578\u0582\u0569\u0575\u0561\u0576, \u0578\u0580\u0578\u0577 \u0571\u0587\u0565\u0580 \u057a\u0561\u0580\u057f\u0561\u0564\u056b\u0580 \u0565\u0576\u0589<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0531\u0580\u0564\u0575\u0578\u055e\u0584 \u0566\u0580\u0578\u0575\u0561\u056f\u0561\u0576 \u0565\u056f\u0561\u0574\u0578\u0582\u057f \u0578\u0582\u0576\u0565\u0581\u0578\u0572 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u0576 \u0567\u056c \u057a\u0565\u057f\u0584 \u0567 \u0570\u0561\u0575\u057f\u0561\u0580\u0561\u0580\u0561\u0563\u0580\u0565\u0576\u0589<\/strong><\/h3>\n\n\n\n<p>\u0531\u0575\u0578, \u0574\u0561\u057d\u0576\u0561\u057e\u0578\u0580\u0561\u057a\u0565\u057d\u055d IS \u0587 \u0571\u0587 303, \u0576\u0578\u0582\u0575\u0576\u056b\u057d\u056f \u0565\u0569\u0565 \u0563\u0578\u0582\u0574\u0561\u0580\u0568 \u0566\u0580\u0578 \u0567\u0589<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u053f\u0561\u0580\u0578\u0572 \u0565\u0574 \u0574\u0565\u0576\u0561\u056f \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0565\u056c \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0571\u0587\u0565\u0580\u0568\u0589<\/strong><\/h3>\n\n\n\n<p>\u0535\u0569\u0565 \u0578\u0582\u0576\u0565\u0584 \u0570\u0561\u0574\u0561\u057a\u0561\u057f\u0561\u057d\u056d\u0561\u0576 \u0563\u056b\u057f\u0565\u056c\u056b\u0584\u0576\u0565\u0580\u055d \u0561\u0575\u0578\u0589 \u054d\u0561\u056f\u0561\u0575\u0576 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u056d\u0578\u0580\u0570\u0580\u0564\u0561\u057f\u0578\u0582 \u0578\u0582\u0576\u0565\u0576\u0561\u056c\u0568 \u056f\u0585\u0563\u0576\u056b \u056d\u0578\u0582\u057d\u0561\u0583\u0565\u056c \u0569\u0561\u0576\u056f\u0561\u0580\u056a\u0565\u0584 \u057d\u056d\u0561\u056c\u0576\u0565\u0580\u056b\u0581\u0589<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u053b\u055e\u0576\u0579 \u0561\u0576\u0565\u056c, \u0565\u0569\u0565 \u057e\u0561\u0573\u0561\u057c\u0584 \u0578\u0582\u0576\u0565\u0574 \u0535\u0544-\u0578\u0582\u0574 \u056f\u0561\u0574 \u0561\u0580\u057f\u0565\u0580\u056f\u0580\u0578\u0582\u0574\u0589<\/strong><\/h3>\n\n\n\n<p>\u054a\u0565\u057f\u0584 \u0567 \u0563\u0580\u0561\u0576\u0581\u057e\u0565\u0584 ROI-\u0578\u0582\u0574 (\u0576\u0565\u0580\u0561\u0574\u056b\u0578\u0582\u0569\u0565\u0576\u0561\u056f\u0561\u0576 \u0563\u0578\u0580\u056e\u0561\u0580\u0584\u0576\u0565\u0580\u056b \u057c\u0565\u0563\u056b\u057d\u057f\u0580) \u0587 \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0576\u0565\u0584 \u0571\u0587 349\u0589 \u0540\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057c\u0565\u056a\u056b\u0574\u0568 \u056f\u0561\u056d\u057e\u0561\u056e \u0567\u055d \u0563\u0576\u0578\u0580\u0564\u0568 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u0567, \u0569\u0565 \u057e\u0565\u0580\u057b\u0576\u0561\u056f\u0561\u0576 \u057d\u057a\u0561\u057c\u0578\u0572\u0589<\/p>\n\n\n\n<p>\u0540\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u0580\u057f\u0561\u057e\u0578\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u056b \u057a\u0561\u057f\u0577\u0561\u0573 \u056f\u0561\u057f\u0561\u0580\u0578\u0582\u0574\u0568 \u0578\u0579 \u0574\u056b\u0561\u0575\u0576 \u056d\u0578\u0582\u057d\u0561\u0583\u0578\u0582\u0574 \u0567 \u057f\u0578\u0582\u0563\u0561\u0576\u0584\u0576\u0565\u0580\u056b\u0581, \u0561\u0575\u056c\u0587 \u0561\u0574\u0580\u0561\u057a\u0576\u0564\u0578\u0582\u0574 \u0567 \u0541\u0565\u0580 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0561\u0576 \u057e\u057d\u057f\u0561\u0570\u0565\u056c\u056b\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0568\u0589 <strong>Legal Allies<\/strong>-\u0578\u0582\u0574 \u0574\u0565\u0576\u0584 \u056f\u0585\u0563\u0576\u0565\u0576\u0584 \u0541\u0565\u0566 \u0570\u0561\u057d\u056f\u0561\u0576\u0561\u056c \u0541\u0565\u0580 \u057a\u0561\u0580\u057f\u0561\u056f\u0561\u0576\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u0576\u0565\u0580\u0568, \u0561\u057e\u057f\u0578\u0574\u0561\u057f\u0561\u0581\u0576\u0565\u056c \u0571\u0587\u0565\u0580\u056b \u0576\u0565\u0580\u056f\u0561\u0575\u0561\u0581\u0578\u0582\u0574\u0568 \u0587 \u0574\u0577\u057f\u0561\u057a\u0565\u057d \u0569\u0561\u0580\u0574 \u0574\u0576\u0561\u056c\u055d \u0574\u0565\u0580 \u0562\u0561\u0566\u0574\u0561\u056c\u0565\u0566\u0578\u0582 \u0570\u0561\u057e\u0565\u056c\u057e\u0561\u056e\u056b \u0577\u0576\u0578\u0580\u0570\u056b\u057e\u0589 \u0531\u0576\u056f\u0561\u056d \u0576\u0580\u0561\u0576\u056b\u0581\u055d \u0534\u0578\u0582\u0584 startup \u0565\u0584, \u0553\u0544\u0541, \u0569\u0565 \u0585\u057f\u0561\u0580\u0565\u0580\u056f\u0580\u0575\u0561 \u0568\u0576\u056f\u0565\u0580\u0578\u0582\u0569\u0575\u0578\u0582\u0576\u055d \u053b\u057d\u057a\u0561\u0576\u056b\u0561\u0575\u0578\u0582\u0574 \u0563\u0578\u0580\u056e\u0578\u0572, \u0574\u0565\u0576\u0584 \u0561\u0575\u057d\u057f\u0565\u0572 \u0565\u0576\u0584 \u0541\u0565\u0580 \u0570\u0561\u0574\u0561\u0580\u0589<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u053b\u057d\u057a\u0561\u0576\u056b\u0561\u0575\u0578\u0582\u0574 \u0562\u056b\u0566\u0576\u0565\u057d \u057e\u0561\u0580\u0565\u056c\u0576 \u0561\u0574\u0565\u0576\u0587\u056b\u0576 \u0574\u056b\u0561\u0575\u0576 \u0561\u057a\u0580\u0561\u0576\u0584 \u056f\u0561\u0574 \u056e\u0561\u057c\u0561\u0575\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u057e\u0561\u0573\u0561\u057c\u0565\u056c \u0579\u0567\u0589 \u0534\u0561 \u0576\u0577\u0561\u0576\u0561\u056f\u0578\u0582\u0574 \u0567 \u0576\u0561\u0587 \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u057a\u0561\u057f\u0561\u057d\u056d\u0561\u0576\u0561\u057f\u057e\u0578\u0582\u0569\u0575\u0578\u0582\u0576 \u056f\u0580\u0565\u056c \u0565\u0580\u056f\u0580\u056b \u0570\u0561\u0580\u056f\u0561\u0575\u056b\u0576 \u0574\u0561\u0580\u0574\u0576\u056b\u055d Agencia Tributaria-\u056b \u0576\u056f\u0561\u057f\u0574\u0561\u0574\u0562\u0589 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