{"id":13501,"date":"2016-10-05T00:00:00","date_gmt":"2016-10-05T00:00:00","guid":{"rendered":"https:\/\/lawants.com\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/"},"modified":"2024-05-09T10:34:52","modified_gmt":"2024-05-09T10:34:52","slug":"el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion","status":"publish","type":"post","link":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/","title":{"rendered":"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#%C2%BFLos_gastos_de_formacion_son_RETRIBUCION_EN_ESPECIE_No_siempre\" >\u00bfLos gastos de formaci\u00f3n son RETRIBUCI\u00d3N EN ESPECIE? No siempre.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#%C2%BFCual_es_el_tratamiento_FISCAL_de_los_cursos_de_formacion\" >\u00bfCu\u00e1l es el tratamiento FISCAL de los cursos de formaci\u00f3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#%C2%BFCOTIZAN_los_cursos_de_formacion\" >\u00bfCOTIZAN los cursos de formaci\u00f3n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#CONCLUSIONES\" >CONCLUSIONES:<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFLos_gastos_de_formacion_son_RETRIBUCION_EN_ESPECIE_No_siempre\"><\/span><strong>\u00bfLos gastos de formaci\u00f3n son RETRIBUCI\u00d3N EN ESPECIE? No siempre.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Constituyen <strong>rentas en especie<\/strong> la utilizaci\u00f3n, consumo u obtenci\u00f3n, para fines particulares, de bienes, derechos o servicios de forma gratuita o por precio inferior al normal de mercado, aun cuando no supongan un gasto real para quien las conceda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando el pagador de las rentas entregue al contribuyente importes en met\u00e1lico para que \u00e9ste adquiera los bienes, derechos o servicios, la renta tendr\u00e1 la <strong>consideraci\u00f3n de dineraria<\/strong>. En ning\u00fan caso, el salario en especie podr\u00e1 superar el 30% de las percepciones salariales del trabajador, ni dar lugar a una minoraci\u00f3n de la cuant\u00eda \u00edntegra en efectivo del salario m\u00ednimo interprofesional.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCual_es_el_tratamiento_FISCAL_de_los_cursos_de_formacion\"><\/span><strong>\u00bfCu\u00e1l es el tratamiento FISCAL de los cursos de formaci\u00f3n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando los <strong>cursos de formaci\u00f3n<\/strong> vengan exigidos por el desarrollo de sus actividades, o caracter\u00edsticas de los puestos de trabajo, no tendr\u00e1n la consideraci\u00f3n de rendimientos del trabajo en especie, por lo que estar\u00e1n exentos de tributaci\u00f3n en el IRPF.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%C2%BFCOTIZAN_los_cursos_de_formacion\"><\/span><strong>\u00bfCOTIZAN los cursos de formaci\u00f3n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cuando la empresa financie directamente y totalmente los cursos de formaci\u00f3n al trabajador, estar\u00e1n <strong>exentos de cotizaci\u00f3n a la Seguridad Social<\/strong> cuando vengan exigidos por el desarrollo de sus actividades o las caracter\u00edsticas de los puestos de trabajo. En cambio, cuando los cursos de formaci\u00f3n no est\u00e9n totalmente financiados por el empresario, s\u00ed que se cotizar\u00e1 por el importe total a la Seguridad Social.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para obtener m\u00e1s informaci\u00f3n sobre c\u00f3mo estas regulaciones se enmarcan dentro de la <strong>legislaci\u00f3n laboral vigente en Espa\u00f1a<\/strong>, consulte nuestro art\u00edculo detallado sobre <a href=\"https:\/\/www.lawants.com\/es\/derecho-laboral-espana\/\" target=\"_blank\" rel=\"noreferrer noopener\">derecho <\/a><a href=\"URL_DEL_ART\u00cdCULO_SOBRE_DERECHO_LABORAL\" target=\"_blank\" rel=\"noopener\">laboral en Espa\u00f1a<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"CONCLUSIONES\"><\/span><strong>CONCLUSIONES:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Cuando la empresa se hace cargo del importe total del curso de formaci\u00f3n, y el curso se considera formaci\u00f3n necesaria para el puesto de trabajo, la formaci\u00f3n estar\u00e1 exenta de tributaci\u00f3n en el IRPF y tampoco cotizar\u00e1 en Seguridad Social.<\/li>\n\n\n\n<li>Cuando es el trabajador qui\u00e9n asume el coste del curso de formaci\u00f3n, pero la empresa se hace cargo anticipadamente del pago, la empresa tendr\u00e1 que descontar de la n\u00f3mina el importe del curso financiado. En este caso, el trabajador conservar\u00e1 la misma base de cotizaci\u00f3n, el mismo porcentaje de IRPF, pero en cambio el neto de su n\u00f3mina resultar\u00e1 m\u00e1s elevado puesto ahorrar\u00e1 (el trabajador) la parte proporcional de la tributaci\u00f3n de IRPF.<\/li>\n\n\n\n<li>Cuando la empresa y el trabajador se distribuyen la asunci\u00f3n del gasto, considerando que la formaci\u00f3n es exigida para el desarrollo de sus actividades, estar\u00e1 exenta de tributaci\u00f3n, pero cotizar\u00e1 por la totalidad a la Seguridad Social. La base de cotizaci\u00f3n se ver\u00e1 aumentada por el importe que la empresa asume.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Ante cualquiera duda, quedamos a su disposici\u00f3n.&nbsp;<a href=\"https:\/\/www.lawants.com\/\/contacto\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #7a2f2b;\">CONTACTO<\/span><\/strong>.<\/a><\/p>\n\n\n<div id=\"simple-translate\">\n<div>\n<div class=\"simple-translate-button isShow\" style=\"background-image: url('moz-extension:\/\/0b3a9a38-1830-4509-8c3f-da86e438b469\/icons\/512.png'); height: 22px; width: 22px; top: 179px; left: 935px;\">&nbsp;<\/div>\n<div class=\"simple-translate-panel \" style=\"width: 300px; height: 200px; top: 0px; left: 0px; font-size: 13px; background-color: #ffffff;\">\n<div class=\"simple-translate-result-wrapper\" style=\"overflow: hidden;\">\n<div class=\"simple-translate-move\" draggable=\"true\">&nbsp;<\/div>\n<div class=\"simple-translate-result-contents\">\n<p class=\"simple-translate-result\" dir=\"auto\" style=\"color: #000000;\">\n<p class=\"simple-translate-candidate\" dir=\"auto\" style=\"color: #737373;\">\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfLos gastos de formaci\u00f3n son RETRIBUCI\u00d3N EN ESPECIE? No siempre. Constituyen rentas en especie la utilizaci\u00f3n, consumo u obtenci\u00f3n, para [&#8230;]<\/p>\n<p><a class=\"btn btn-secondary understrap-read-more-link\" href=\"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/\">Leer m\u00e1s&#8230;<span class=\"screen-reader-text\"> from El tratamiento laboral y fiscal de los cursos de formaci\u00f3n<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":18127,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[31],"tags":[],"class_list":["post-13501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos"],"acf":[],"featured_image_src":"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg","author_info":{"display_name":"Lawants","author_link":"https:\/\/www.lawants.com\/es\/author\/lawants\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El tratamiento laboral y fiscal de los cursos de formaci\u00f3n - Lawants<\/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:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n - Lawants\" \/>\n<meta property=\"og:description\" content=\"\u00bfLos gastos de formaci\u00f3n son RETRIBUCI\u00d3N EN ESPECIE? No siempre. Constituyen rentas en especie la utilizaci\u00f3n, consumo u obtenci\u00f3n, para [...]Leer m\u00e1s... from El tratamiento laboral y fiscal de los cursos de formaci\u00f3n\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/\" \/>\n<meta property=\"og:site_name\" content=\"Lawants\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-05T00:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-09T10:34:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"870\" \/>\n\t<meta property=\"og:image:height\" content=\"455\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lawants\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lawants\" \/>\n<meta name=\"twitter:site\" content=\"@lawants\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lawants\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/\"},\"author\":{\"name\":\"Lawants\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#\\\/schema\\\/person\\\/f21309642c940f81050a36dddacaa3a7\"},\"headline\":\"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n\",\"datePublished\":\"2016-10-05T00:00:00+00:00\",\"dateModified\":\"2024-05-09T10:34:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/\"},\"wordCount\":490,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.lawants.com\\\/wp-content\\\/uploads\\\/2016\\\/10\\\/tratamiento-laboral-fiscal-cursos-formaciones.jpg\",\"articleSection\":[\"Articulos\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/\",\"url\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/\",\"name\":\"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n - Lawants\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.lawants.com\\\/wp-content\\\/uploads\\\/2016\\\/10\\\/tratamiento-laboral-fiscal-cursos-formaciones.jpg\",\"datePublished\":\"2016-10-05T00:00:00+00:00\",\"dateModified\":\"2024-05-09T10:34:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.lawants.com\\\/wp-content\\\/uploads\\\/2016\\\/10\\\/tratamiento-laboral-fiscal-cursos-formaciones.jpg\",\"contentUrl\":\"https:\\\/\\\/www.lawants.com\\\/wp-content\\\/uploads\\\/2016\\\/10\\\/tratamiento-laboral-fiscal-cursos-formaciones.jpg\",\"width\":870,\"height\":455},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/\",\"name\":\"Lawants\",\"description\":\"Avvocati e Commercialisti Italiani in Spagna - Studio Lawants\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#organization\",\"name\":\"LaWants\",\"url\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lawants.com\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Logo-cuadrado.png\",\"contentUrl\":\"https:\\\/\\\/www.lawants.com\\\/wp-content\\\/uploads\\\/2021\\\/04\\\/Logo-cuadrado.png\",\"width\":300,\"height\":300,\"caption\":\"LaWants\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/lawants\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/#\\\/schema\\\/person\\\/f21309642c940f81050a36dddacaa3a7\",\"name\":\"Lawants\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9293a2c181a8c5d074f6fe82b27243e1fe9f4cf00dcb847d5fc7edb1f25f67fc?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9293a2c181a8c5d074f6fe82b27243e1fe9f4cf00dcb847d5fc7edb1f25f67fc?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9293a2c181a8c5d074f6fe82b27243e1fe9f4cf00dcb847d5fc7edb1f25f67fc?s=96&d=mm&r=g\",\"caption\":\"Lawants\"},\"url\":\"https:\\\/\\\/www.lawants.com\\\/es\\\/author\\\/lawants\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n - Lawants","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:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/","og_locale":"es_ES","og_type":"article","og_title":"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n - Lawants","og_description":"\u00bfLos gastos de formaci\u00f3n son RETRIBUCI\u00d3N EN ESPECIE? No siempre. Constituyen rentas en especie la utilizaci\u00f3n, consumo u obtenci\u00f3n, para [...]Leer m\u00e1s... from El tratamiento laboral y fiscal de los cursos de formaci\u00f3n","og_url":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/","og_site_name":"Lawants","article_published_time":"2016-10-05T00:00:00+00:00","article_modified_time":"2024-05-09T10:34:52+00:00","og_image":[{"width":870,"height":455,"url":"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg","type":"image\/jpeg"}],"author":"Lawants","twitter_card":"summary_large_image","twitter_creator":"@lawants","twitter_site":"@lawants","twitter_misc":{"Escrito por":"Lawants","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#article","isPartOf":{"@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/"},"author":{"name":"Lawants","@id":"https:\/\/www.lawants.com\/es\/#\/schema\/person\/f21309642c940f81050a36dddacaa3a7"},"headline":"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n","datePublished":"2016-10-05T00:00:00+00:00","dateModified":"2024-05-09T10:34:52+00:00","mainEntityOfPage":{"@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/"},"wordCount":490,"commentCount":0,"publisher":{"@id":"https:\/\/www.lawants.com\/es\/#organization"},"image":{"@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#primaryimage"},"thumbnailUrl":"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg","articleSection":["Articulos"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/","url":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/","name":"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n - Lawants","isPartOf":{"@id":"https:\/\/www.lawants.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#primaryimage"},"image":{"@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#primaryimage"},"thumbnailUrl":"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg","datePublished":"2016-10-05T00:00:00+00:00","dateModified":"2024-05-09T10:34:52+00:00","breadcrumb":{"@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#primaryimage","url":"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg","contentUrl":"https:\/\/www.lawants.com\/wp-content\/uploads\/2016\/10\/tratamiento-laboral-fiscal-cursos-formaciones.jpg","width":870,"height":455},{"@type":"BreadcrumbList","@id":"https:\/\/www.lawants.com\/es\/el-tratamiento-laboral-y-fiscal-de-los-cursos-de-formacion\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lawants.com\/es\/"},{"@type":"ListItem","position":2,"name":"El tratamiento laboral y fiscal de los cursos de formaci\u00f3n"}]},{"@type":"WebSite","@id":"https:\/\/www.lawants.com\/es\/#website","url":"https:\/\/www.lawants.com\/es\/","name":"Lawants","description":"Avvocati e Commercialisti Italiani in Spagna - Studio Lawants","publisher":{"@id":"https:\/\/www.lawants.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lawants.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.lawants.com\/es\/#organization","name":"LaWants","url":"https:\/\/www.lawants.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.lawants.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.lawants.com\/wp-content\/uploads\/2021\/04\/Logo-cuadrado.png","contentUrl":"https:\/\/www.lawants.com\/wp-content\/uploads\/2021\/04\/Logo-cuadrado.png","width":300,"height":300,"caption":"LaWants"},"image":{"@id":"https:\/\/www.lawants.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/lawants"]},{"@type":"Person","@id":"https:\/\/www.lawants.com\/es\/#\/schema\/person\/f21309642c940f81050a36dddacaa3a7","name":"Lawants","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/9293a2c181a8c5d074f6fe82b27243e1fe9f4cf00dcb847d5fc7edb1f25f67fc?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9293a2c181a8c5d074f6fe82b27243e1fe9f4cf00dcb847d5fc7edb1f25f67fc?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9293a2c181a8c5d074f6fe82b27243e1fe9f4cf00dcb847d5fc7edb1f25f67fc?s=96&d=mm&r=g","caption":"Lawants"},"url":"https:\/\/www.lawants.com\/es\/author\/lawants\/"}]}},"_links":{"self":[{"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/posts\/13501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/comments?post=13501"}],"version-history":[{"count":1,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/posts\/13501\/revisions"}],"predecessor-version":[{"id":18131,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/posts\/13501\/revisions\/18131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/media\/18127"}],"wp:attachment":[{"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/media?parent=13501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/categories?post=13501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.lawants.com\/es\/wp-json\/wp\/v2\/tags?post=13501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}