{"id":97671,"date":"2023-02-09T11:17:23","date_gmt":"2023-02-09T10:17:23","guid":{"rendered":"https:\/\/musikabulegoa.eus\/hub\/noticias\/actualidad\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/"},"modified":"2023-09-06T12:32:33","modified_gmt":"2023-09-06T10:32:33","slug":"nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra","status":"publish","type":"post","link":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/","title":{"rendered":"Nuevo incentivo fiscal a las artes en vivo en Navarra"},"content":{"rendered":"<p>El Parlamento de Navarra aprob\u00f3 el pasado 22 de diciembre la Ley Foral de modificaci\u00f3n de diversos impuestos y otras medidas tributarias en la que se incorpora la nueva deducci\u00f3n en la cuota l\u00edquida por la inversi\u00f3n en espect\u00e1culos en vivo de artes esc\u00e9nicas y musicales. Esta norma entr\u00f3 en vigor el pasado 1 de enero.<\/p>\n<p>En concreto, la norma dice que los <strong>gastos realizados en la producci\u00f3n y exhibici\u00f3n de espect\u00e1culos en vivo de artes esc\u00e9nicas y musicales tendr\u00e1n una deducci\u00f3n en la cuota l\u00edquida del 30%<\/strong>; que el porcentaje de deducci\u00f3n ser\u00e1 el <strong>40% si se trata de un espect\u00e1culo que forme parte de una gira internacional<\/strong>; y que la base de la deducci\u00f3n estar\u00e1 constituida por los costes directos de car\u00e1cter art\u00edstico, t\u00e9cnico y promocional incurridos en las referidas actividades.<\/p>\n<p>En cualquier caso, <strong>la deducci\u00f3n generada en cada periodo impositivo no podr\u00e1 superar el importe de 500.000 euros por contribuyente<\/strong>. Asimismo, el importe de la deducci\u00f3n junto con las subvenciones percibidas no podr\u00e1 superar el 80 por ciento de los costes incurridos.<\/p>\n<p>Para la aplicaci\u00f3n de esta deducci\u00f3n, ser\u00e1 necesario que el contribuyente haya obtenido un certificado al efecto por el Instituto Nacional de las Artes Esc\u00e9nicas y de la M\u00fasica (INAEM); y que, de los beneficios obtenidos en el desarrollo de estas actividades en el ejercicio en el que se genere el derecho a la deducci\u00f3n, el contribuyente destine al menos el 50 por ciento a la realizaci\u00f3n de actividades que dan derecho a la aplicaci\u00f3n de la deducci\u00f3n prevista.<\/p>\n<p>Puedes consultar la noticia completa a trav\u00e9s de <a href=\"https:\/\/www.navarra.es\/es\/-\/nota-prensa\/la-consejera-esnaola-define-el-nuevo-incentivo-fiscal-a-las-artes-en-vivo-como-un-generador-de-cultura-e-industria-\">este enlace<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Parlamento de Navarra aprob\u00f3 el pasado 22 de diciembre la Ley Foral de modificaci\u00f3n de diversos impuestos y otras [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":97672,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[256],"tags":[],"class_list":["post-97671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prensa"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nuevo incentivo fiscal a las artes en vivo en Navarra - Musika Bulegoa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nuevo incentivo fiscal a las artes en vivo en Navarra - Musika Bulegoa\" \/>\n<meta property=\"og:description\" content=\"El Parlamento de Navarra aprob\u00f3 el pasado 22 de diciembre la Ley Foral de modificaci\u00f3n de diversos impuestos y otras [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/\" \/>\n<meta property=\"og:site_name\" content=\"Musika Bulegoa\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-09T10:17:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-06T10:32:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"nu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"nu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/\",\"url\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/\",\"name\":\"Nuevo incentivo fiscal a las artes en vivo en Navarra - Musika Bulegoa\",\"isPartOf\":{\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg\",\"datePublished\":\"2023-02-09T10:17:23+00:00\",\"dateModified\":\"2023-09-06T10:32:33+00:00\",\"author\":{\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/#\/schema\/person\/481aba636998127bf1b06f1f70534c08\"},\"breadcrumb\":{\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#primaryimage\",\"url\":\"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg\",\"contentUrl\":\"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/hub\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Nuevo incentivo fiscal a las artes en vivo en Navarra\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/#website\",\"url\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/\",\"name\":\"Musika Bulegoa\",\"description\":\"La Oficina de la M\u00fasica de Euskal Herria\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/#\/schema\/person\/481aba636998127bf1b06f1f70534c08\",\"name\":\"nu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/35c862e58dd566edb3ea4c54e317aeec?s=96&d=blank&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/35c862e58dd566edb3ea4c54e317aeec?s=96&d=blank&r=g\",\"caption\":\"nu\"},\"url\":\"https:\/\/musikabulegoa.eus\/hub\/fr\/author\/pedrositio-nu\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Nuevo incentivo fiscal a las artes en vivo en Navarra - Musika Bulegoa","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/","og_locale":"fr_FR","og_type":"article","og_title":"Nuevo incentivo fiscal a las artes en vivo en Navarra - Musika Bulegoa","og_description":"El Parlamento de Navarra aprob\u00f3 el pasado 22 de diciembre la Ley Foral de modificaci\u00f3n de diversos impuestos y otras [&hellip;]","og_url":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/","og_site_name":"Musika Bulegoa","article_published_time":"2023-02-09T10:17:23+00:00","article_modified_time":"2023-09-06T10:32:33+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg","type":"image\/jpeg"}],"author":"nu","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"nu","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/","url":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/","name":"Nuevo incentivo fiscal a las artes en vivo en Navarra - Musika Bulegoa","isPartOf":{"@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#primaryimage"},"image":{"@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#primaryimage"},"thumbnailUrl":"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg","datePublished":"2023-02-09T10:17:23+00:00","dateModified":"2023-09-06T10:32:33+00:00","author":{"@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/#\/schema\/person\/481aba636998127bf1b06f1f70534c08"},"breadcrumb":{"@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#primaryimage","url":"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg","contentUrl":"https:\/\/musikabulegoa.eus\/hub\/wp-content\/uploads\/2023\/09\/070223cu-3-scaled-1.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/nuevo-incentivo-fiscal-a-las-artes-en-vivo-en-navarra\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/musikabulegoa.eus\/hub\/fr\/hub\/"},{"@type":"ListItem","position":2,"name":"Nuevo incentivo fiscal a las artes en vivo en Navarra"}]},{"@type":"WebSite","@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/#website","url":"https:\/\/musikabulegoa.eus\/hub\/fr\/","name":"Musika Bulegoa","description":"La Oficina de la M\u00fasica de Euskal Herria","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/musikabulegoa.eus\/hub\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/#\/schema\/person\/481aba636998127bf1b06f1f70534c08","name":"nu","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/musikabulegoa.eus\/hub\/fr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/35c862e58dd566edb3ea4c54e317aeec?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/35c862e58dd566edb3ea4c54e317aeec?s=96&d=blank&r=g","caption":"nu"},"url":"https:\/\/musikabulegoa.eus\/hub\/fr\/author\/pedrositio-nu\/"}]}},"_links":{"self":[{"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/posts\/97671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/comments?post=97671"}],"version-history":[{"count":0,"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/posts\/97671\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/media\/97672"}],"wp:attachment":[{"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/media?parent=97671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/categories?post=97671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/musikabulegoa.eus\/hub\/fr\/wp-json\/wp\/v2\/tags?post=97671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}