{"id":17609,"date":"2026-03-17T15:42:20","date_gmt":"2026-03-17T14:42:20","guid":{"rendered":"https:\/\/oves-geeb.eus\/?p=17609"},"modified":"2026-03-18T15:48:14","modified_gmt":"2026-03-18T14:48:14","slug":"la-nueva-fiscalidad-de-las-epsv","status":"publish","type":"post","link":"https:\/\/oves-geeb.eus\/es\/la-nueva-fiscalidad-de-las-epsv\/","title":{"rendered":"La Nueva Fiscalidad de las EPSV\u00a0"},"content":{"rendered":"<p><span data-contrast=\"auto\">A partir del 1 de enero del 2026, ha entrado en vigor, \u00edntegramente, la revisi\u00f3n fiscal promovida por las Diputaciones Forales de \u00c1lava, Bizkaia y Gipuzkoa, que, entre otras cuestiones, actualiza el r\u00e9gimen tributario de las aportaciones y prestaciones de las EPSV.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">L<\/span><b><span data-contrast=\"auto\">as principales novedades<\/span><\/b><span data-contrast=\"auto\"> ser\u00edan las siguientes<\/span><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:360,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Nuevos l\u00edmites de reducci\u00f3n por aportaciones y contribuciones empresariales:<\/span><\/b><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">5.000 euros<\/span><\/b><span data-contrast=\"auto\"> anuales para la suma de las aportaciones realizadas a EPSV individuales y asociadas.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">8.000 euros<\/span><\/b><span data-contrast=\"auto\"> para la suma de las contribuciones empresariales anuales y de las aportaciones realizadas por la persona asociada al sistema de empleo.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">4.000 euros<\/span><\/b><span data-contrast=\"auto\"> para personas trabajadoras por cuenta propia o aut\u00f3nomas.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0a7\" data-font=\"Wingdings\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[9642],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0a7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">El l\u00edmite conjunto de reducci\u00f3n pasa de 12.000 a <\/span><b><span data-contrast=\"auto\">10.000 euros<\/span><\/b><span data-contrast=\"auto\"> anuales.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:120,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:360,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Nuevas deducciones por aportaciones y contribuciones empresariales:<\/span><\/b><span data-contrast=\"auto\"> (i) por aportaciones a planes de previsi\u00f3n social de empleo preferentes y (ii) por aportaciones a planes de empleo de aut\u00f3nomos.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:360,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Diferenciaci\u00f3n en las prestaciones entre (i) la parte correspondiente a las aportaciones y contribuciones empresariales, y (ii) la parte relativa a la rentabilidad obtenida,<\/span><\/b><span data-contrast=\"auto\"> de tal manera que la primera parte tributar\u00e1 como rendimiento del trabajo y la rentabilidad obtenida como rendimiento del capital mobiliario.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:360,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Exenci\u00f3n, con car\u00e1cter general, de la rentabilidad de las prestaciones percibidas en forma de renta<\/span><\/b> <span data-contrast=\"auto\">siempre que la renta constituida tenga car\u00e1cter vitalicio o, si es temporal, tenga una duraci\u00f3n m\u00ednima de 15 a\u00f1os y una cuant\u00eda constante.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:360,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Nuevo porcentaje de integraci\u00f3n del 70% de las cantidades percibidas en forma de capital<\/span><\/b><b><span data-contrast=\"auto\">.<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559739&quot;:120,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559739&quot;:120}\"> Por<br \/>\nIgnacio J. Etxebarria Etxeita<br \/>\nPresidente de la Federaci\u00f3n de EPSV de Euskadi<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir del 1 de enero del 2026, ha entrado en vigor, \u00edntegramente, la revisi\u00f3n fiscal promovida por las Diputaciones Forales de \u00c1lava, Bizkaia y Gipuzkoa, que, entre otras cuestiones, actualiza el r\u00e9gimen tributario de las aportaciones y prestaciones de las EPSV.\u00a0 Las principales novedades ser\u00edan las siguientes:\u00a0 Nuevos l\u00edmites de reducci\u00f3n por aportaciones y &hellip; <a href=\"https:\/\/oves-geeb.eus\/es\/la-nueva-fiscalidad-de-las-epsv\/\">Continuar leyendo<\/a><\/p>\n","protected":false},"author":5,"featured_media":17610,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-17609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"acf":[],"_links":{"self":[{"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/posts\/17609","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/comments?post=17609"}],"version-history":[{"count":3,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/posts\/17609\/revisions"}],"predecessor-version":[{"id":17614,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/posts\/17609\/revisions\/17614"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/media\/17610"}],"wp:attachment":[{"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/media?parent=17609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/categories?post=17609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oves-geeb.eus\/es\/wp-json\/wp\/v2\/tags?post=17609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}