{"version":"1.0","provider_name":"avantges","provider_url":"https:\/\/avantges.com\/es\/","author_name":"Vanessa Badia","author_url":"https:\/\/avantges.com\/es\/author\/vane\/","title":"Impuesto sobre Sociedades: Reducci\u00f3n de Base Imponible - avantges","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"ys0R9NY9pm\"><a href=\"https:\/\/avantges.com\/es\/impuesto-sobre-sociedades\/\">Impuesto sobre Sociedades: Reducci\u00f3n de Base Imponible<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/avantges.com\/es\/impuesto-sobre-sociedades\/embed\/#?secret=ys0R9NY9pm\" width=\"600\" height=\"338\" title=\"\u00abImpuesto sobre Sociedades: Reducci\u00f3n de Base Imponible\u00bb \u2014 avantges\" data-secret=\"ys0R9NY9pm\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/avantges.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":null,"thumbnail_width":null,"thumbnail_height":null,"description":"17\/05\/2016 La Ley 27\/2014, de 27 de noviembre, del Impuesto sobre Sociedades, en adelante Ley del IS, ha introducido un nuevo incentivo fiscal, denominado \u201creserva de capitalizaci\u00f3n\u201d, que se traduce en la no tributaci\u00f3n de aquella parte del beneficio que se destine a la constituci\u00f3n de una reserva, indisponible por un per\u00edodo concreto de tiempo, [&hellip;]"}