{"id":26782,"date":"2026-07-09T11:16:10","date_gmt":"2026-07-09T09:16:10","guid":{"rendered":"https:\/\/cgsbaleares.com\/?post_type=circulares-cgs&#038;p=26782"},"modified":"2026-07-09T13:44:46","modified_gmt":"2026-07-09T11:44:46","slug":"circular-informativa-27-2026","status":"publish","type":"circulares-cgs","link":"https:\/\/cgsbaleares.com\/ca\/circulares-cgs\/circular-informativa-27-2026\/","title":{"rendered":"Circular informativa 27\/2026"},"featured_media":0,"template":"","ano-circular":[345],"class_list":["post-26782","circulares-cgs","type-circulares-cgs","status-publish","hentry","ano-circular-circulares-2026"],"desde":"1783036800","hasta":"1783555200","texto_circular":"<p><strong>\u00a0<\/strong><\/p>\n<p><strong>BOE n\u00ba 162 de 04.07.2026 \u2013 Ministerio de Hacienda <\/strong><\/p>\n<p><a href=\"https:\/\/boe.es\/boe\/dias\/2026\/07\/04\/pdfs\/BOE-A-2026-14499.pdf\">Correcci\u00f3n de errores de la Orden HAC\/623\/2026, de 12 de junio, por la que se modifican la Orden EHA\/3316\/2010, de 17 de diciembre, por la que se aprueban los modelos de autoliquidaci\u00f3n 210, 211 y 213 del Impuesto sobre la Renta de No Residentes, que deben utilizarse para declarar las rentas obtenidas sin mediaci\u00f3n de establecimiento permanente, la retenci\u00f3n practicada en la adquisici\u00f3n de bienes inmuebles a no residentes sin establecimiento permanente y el gravamen especial sobre bienes inmuebles de entidades no residentes, y se establecen las condiciones generales y el procedimiento para su presentaci\u00f3n y otras normas referentes a la tributaci\u00f3n de no residentes; la Orden EHA\/3290\/2008, de 6 de noviembre, por la que se aprueban el modelo 216 \u00abImpuesto sobre la Renta de No Residentes. Rentas obtenidas sin mediaci\u00f3n de establecimiento permanente. Retenciones e ingresos a cuenta. Declaraci\u00f3n-documento de ingreso\u00bb y el modelo 296 \u00abImpuesto sobre la Renta de No Residentes. No residentes sin establecimiento permanente. Declaraci\u00f3n anual de retenciones e ingresos a cuenta\u00bb; y la Orden EHA\/1658\/2009, de 12 de junio, por la que se establecen el procedimiento y las condiciones para la domiciliaci\u00f3n del pago de determinadas deudas cuya gesti\u00f3n tiene atribuida la Agencia Estatal de Administraci\u00f3n Tributaria.<\/a><\/p>\n<p><strong>BOE num. 164 de 07.07.2026 \u2013 Ministerio de Trabajo y Econom\u00eda Social<\/strong><\/p>\n<p><a href=\"https:\/\/boe.es\/boe\/dias\/2026\/07\/07\/pdfs\/BOE-A-2026-14656.pdf\">Orden TES\/679\/2026, de 29 de junio, por la que se modifica la Orden TMS\/368\/2019, de 28 de marzo, por la que se desarrolla el Real Decreto 694\/2017, de 3 de julio, por el que se desarrolla la Ley 30\/2015, de 9 de septiembre, por la que se regula el Sistema de Formaci\u00f3n Profesional para el Empleo en el \u00e1mbito laboral, en relaci\u00f3n con la oferta formativa de las administraciones competentes y su financiaci\u00f3n, y se establecen las bases reguladoras para la concesi\u00f3n de subvenciones p\u00fablicas destinadas a su financiaci\u00f3n.<\/a><\/p>\n<p>&nbsp;<\/p>\n","hora_envio":"2026-07-09T14:15","texto_ciruclar":null,"texto-circular":null,"asunto_circular":null,"documentos":null,"lugar_del_evento":null,"texto_fechas_":null,"envio_circular":null,"enviar_newsletter":null,"fecha_envio":null,"estado_envio":null,"destinatarios":null,"demarcaciones":null,"pendiente":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - 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