{"id":2699,"date":"2026-10-19T17:56:48","date_gmt":"2026-10-19T17:56:48","guid":{"rendered":"https:\/\/sacesa.es\/?page_id=2699"},"modified":"2026-10-24T12:46:29","modified_gmt":"2026-10-24T12:46:29","slug":"blog","status":"publish","type":"page","link":"https:\/\/sacesa.es\/en\/blog\/","title":{"rendered":"BLOG"},"content":{"rendered":"\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n    <style>\n        .listado-categorias {\n            width: 100%;\n            font-family: inherit;\n        }\n\n        .listado-categorias .listado-categoria {\n            margin: 0 0 38px;\n            padding: 0 0 25px;\n            border-bottom: 1px solid #e5e7eb;\n        }\n\n        .listado-categorias .listado-categoria-titulo {\n            margin: 0 0 20px;\n            padding: 0 0 10px;\n            font-size: 25px;\n            line-height: 1.3;\n            font-weight: 700;\n            border-bottom: 3px solid #6c90a6;\n        }\n\n        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         }\n\n            .listado-categorias .tarjeta-titulo {\n                font-size: 16px;\n                line-height: 1.35;\n            }\n\n            .listado-categorias .tarjeta-fecha {\n                font-size: 11px;\n                margin-bottom: 5px;\n            }\n\n            .listado-categorias .tarjeta-extracto {\n                font-size: 12px;\n                line-height: 1.45;\n            }\n        }\n    <\/style><div class=\"listado-categorias\"><section class=\"listado-categoria\"><h2 class=\"listado-categoria-titulo\"><a href=\"https:\/\/sacesa.es\/en\/category\/impuesto-sobre-sociedades\/\">Impuesto sobre Sociedades<\/a><\/h2><article class=\"tarjeta-entrada\"><a class=\"tarjeta-imagen\" href=\"https:\/\/sacesa.es\/en\/reserva-de-capitalizacion-fecha-del-acuerdo-de-junta\/\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"188\" src=\"https:\/\/sacesa.es\/wp-content\/uploads\/2016\/10\/RESERVA-DE-CAPITALIZACION-300x188.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"RESERVA DE CAPITALIZACI\u00d3N: FECHA DEL ACUERDO DE JUNTA\" loading=\"lazy\" srcset=\"https:\/\/sacesa.es\/wp-content\/uploads\/2016\/10\/RESERVA-DE-CAPITALIZACION-300x188.jpg 300w, https:\/\/sacesa.es\/wp-content\/uploads\/2016\/10\/RESERVA-DE-CAPITALIZACION.jpg 600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a><div class=\"tarjeta-contenido\"><h3 class=\"tarjeta-titulo\"><a href=\"https:\/\/sacesa.es\/en\/reserva-de-capitalizacion-fecha-del-acuerdo-de-junta\/\">RESERVA DE CAPITALIZACI\u00d3N: FECHA DEL ACUERDO DE JUNTA<\/a><\/h3><time class=\"tarjeta-fecha\" datetime=\"2016-10-18T20:45:15+00:00\">18\/10\/2016<\/time><p class=\"tarjeta-extracto\">Como viene siendo habitual en los \u00faltimos a\u00f1os, los contribuyentes (y sus asesores) tienen que esperar a que la Administraci\u00f3n tributaria emita su criterio sobre alg\u00fan punto normativo, de reciente puesta en vigor, que el legislador (seguramente, el pre-legislador) no ha sido capaz de expresar con suficiente claridad para que su aplicaci\u00f3n no genere conflictos, [&hellip;]<\/p><\/div><\/article><\/section><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","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 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