{"id":7983,"date":"2021-04-13T17:38:33","date_gmt":"2021-04-13T17:38:33","guid":{"rendered":"https:\/\/sff-camara.com\/uncategorized\/dac6-en-luxemburgo-puede-un-contribuyente-ser-tambien-un-intermediario\/"},"modified":"2023-09-17T21:13:46","modified_gmt":"2023-09-17T21:13:46","slug":"dac6-en-luxemburgo-puede-un-contribuyente-ser-tambien-un-intermediario","status":"publish","type":"post","link":"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dac6-en-luxemburgo-puede-un-contribuyente-ser-tambien-un-intermediario\/","title":{"rendered":"DAC6 en Luxemburgo \u2014 \u00bfPuede un contribuyente ser tambi\u00e9n un \u201cintermediario\u201d?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7983\" class=\"elementor elementor-7983 elementor-5149\">\n\t\t\t\t\t\t<section class=\" elementor-section elementor-top-section elementor-element elementor-element-3d682da8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d682da8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d43be77 \" data-id=\"4d43be77\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6423ff9d elementor-widget elementor-widget-heading\" data-id=\"6423ff9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">DAC6 en Luxemburgo \u2014 \u00bfPuede un contribuyente ser tambi\u00e9n un \u201cintermediario\u201d?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59be4b5e elementor-widget elementor-widget-spacer\" data-id=\"59be4b5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63608827 elementor-widget elementor-widget-text-editor\" data-id=\"63608827\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/categoria\/sff-magazine-abril-2021\/\" rel=\"tag\">SFF Magazine Abril 2021<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40376acc elementor-widget elementor-widget-spacer\" data-id=\"40376acc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20cb3405 elementor-widget elementor-widget-text-editor\" data-id=\"20cb3405\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tTem\u00e1ticas: <a href=\"https:\/\/sff-camara.com\/es\/temticas\/tax-es\/\" rel=\"tag\">Tax<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/section>\r\n\t\t\t\t\t<section class=\" elementor-section elementor-top-section elementor-element elementor-element-8fb4f80 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8fb4f80\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-94dab31 \" data-id=\"94dab31\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65d36c2 elementor-widget elementor-widget-text-editor\" data-id=\"65d36c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El panorama fiscal internacional ha cambiado sustancialmente durante la \u00faltima d\u00e9cada, y la quinta enmienda a la Directiva 2011\/16\/UE relativa al intercambio autom\u00e1tico y obligatorio de informaci\u00f3n en el \u00e1mbito fiscal con relaci\u00f3n a mecanismos transfronterizos sujetos a comunicaci\u00f3n de informaci\u00f3n (\u201cDAC6\u201d, Directive on Administrative Cooperation) ha provocado otro cambio en las obligaciones de intercambio de informaci\u00f3n.<\/p>\n<p>La DAC6 tiene como objetivo recopilar informaci\u00f3n sobre los mecanismos transfronterizos sujetos a comunicaci\u00f3n de informaci\u00f3n (\u201cRCBA\u201d, reportable cross-border arrangement) para que los Estados Miembros puedan reaccionar r\u00e1pidamente ante las lagunas existentes en materia de legislaci\u00f3n fiscal y las pr\u00e1cticas fiscales nocivas. Estos datos, que los Estados miembros de la UE recopilan y comparten entre ellos, requieren que los mecanismos sean analizados en funci\u00f3n de criterios acumulativos y as\u00ed determinar si son RCBA y, por lo tanto, se requiere comunicar (\u201creport\u201d) a las autoridades fiscales.<span class=\"Apple-converted-space\"> <\/span><\/p>\n<p>De acuerdo a la trasposici\u00f3n de la DAC6 al ordenamiento luxemburgu\u00e9s, los \u201cintermediarios\u201d o \u201ccontribuyentes interesados\u201d (\u201crelevant taxpayer\u201d) deben comunicar sobre los RCBA a las autoridades fiscales de Luxemburgo a partir del 1 de enero de 2021 (esto es, la fecha de inicio de la obligaci\u00f3n de reporting que fue aplazada seis meses debido a la COVID-19).<\/p>\n<p>Los criterios acumulativos de los RCBA son:<span class=\"Apple-converted-space\"> <\/span><\/p>\n<ol>\n<li>Criterio transfronterizo. Es decir, la implicaci\u00f3n de dos Estados miembros de la UE o un Estado miembro de la UE y un tercer pa\u00eds;<\/li>\n<li>Impuestos espec\u00edficos cubiertos por la directiva (incluido el impuesto sobre sociedades, el impuesto sobre las personas f\u00edsicas<\/li>\n<li>y el impuesto sobre sucesiones); y Se\u00f1as distintivas conocidas como \u201challmark\u201d.<\/li>\n<\/ol>\n<p>Las se\u00f1as distintivas (\u201challmarks\u201d) que pueden encontrarse t\u00edpicamente en la industria de fondos de inversi\u00f3n alternativos son:<span class=\"Apple-converted-space\"> <\/span><\/p>\n<ul>\n<li><i>B2<\/i> &#8211; mecanismos que tienen el efecto de convertir renta en capital, donaciones u otras categor\u00edas de renta sujetas a un gravamen inferior o fiscalmente exentas;<\/li>\n<li><i>C1<\/i> &#8211; mecanismos que implican la deducibilidad de los pagos transfronterizos efectuados entre dos o varias \u201cempresas asociadas\u201d bajo determinadas condiciones; <\/li>\n<li><i>E3<\/i> &#8211; mecanismos que implican una transferencia transfronteriza de funciones, riesgos o activos, entre sociedades del mismo grupo con impacto en el resultado de explotaci\u00f3n (\u201cEBIT\u201d, Earnings Before Interest and Taxes). <\/li>\n<\/ul>\n<p>Algunas se\u00f1as distintivas \u2013 <i>A,<\/i> <i>B<\/i> y algunas subcategor\u00edas de <i>C<\/i> \u2013 tambi\u00e9n est\u00e1n ligadas al \u201ccriterio del beneficio principal\u201d (\u201cMBT\u201d, Main Benefit Test). Esto significa que, para que un mecanismo se considere sujeto a comunicaci\u00f3n, el beneficio principal o uno de los beneficios principales que una persona puede esperar del mecanismo debe ser la obtenci\u00f3n de una ventaja\/beneficio fiscal.<\/p>\n<p>La obligaci\u00f3n de comunicar los RCBA recae principalmente en los intermediarios establecidos en la UE. Si no hay un intermediario establecido en la UE que est\u00e9 involucrado, o todos estos intermediarios se encuentran sujetos a una prerrogativa de secreto profesional, la obligaci\u00f3n de reporting recae en el \u201ccontribuyente interesado\u201d.<span class=\"Apple-converted-space\"> <\/span><\/p>\n<p>Los intermediarios est\u00e1n divididos en dos categor\u00edas. La primera se define como cualquier persona que dise\u00f1e, comercialice, organice, ponga a disposici\u00f3n para su ejecuci\u00f3n un RCBA o que gestione su ejecuci\u00f3n. La segunda categor\u00eda, corresponde a cualquier persona que tiene conocimiento (o cabe razonablemente suponer que tiene conocimiento) de que se ha comprometido a prestar &#8211; directa o indirectamente por medio de otras personas &#8211; ayuda, asistencia o asesoramiento con respecto a las actividades mencionadas anteriormente, bas\u00e1ndose en todos los hechos y circunstancias relevantes, la informaci\u00f3n disponible, as\u00ed como la experiencia y conocimientos requeridos para prestar este servicio. Esta definici\u00f3n es lo suficientemente amplia como para incluir no solo a abogados y asesores, sino tambi\u00e9n a bancos, custodios (\u201ctrustees\u201d), compa\u00f1\u00edas de seguros, administradores de activos (\u201casset managers\u201d) y otros proveedores de servicios.<span class=\"Apple-converted-space\"> <\/span><\/p>\n<p>Un \u201ccontribuyente interesado\u201d<i>se define como \u201ccualquier persona a cuya disposici\u00f3n se haya puesto, para su ejecuci\u00f3n, un RCBA, o que se dispone a ejecutar o ha ejecutado la primera fase de dicho mecanismo\u201d.<\/i>La noci\u00f3n de contribuyente interesado (as\u00ed como para un intermediario) se refiere a la noci\u00f3n de \u201cpersona\u201d. Esta noci\u00f3n de persona se define expl\u00edcitamente como (a) personas f\u00edsicas, (b) personas jur\u00eddicas, (c) asociaciones de personas reconocidas con capacidad para realizar actos jur\u00eddicos pero que carecen de la condici\u00f3n de persona jur\u00eddica y (d) otros tipos de estructuras jur\u00eddicas de cualquier forma y naturaleza, con independencia de que tengan personalidad jur\u00eddica, que posean o que administren activos que est\u00e9n sujetos a cualquiera de los impuestos contemplados.<span class=\"Apple-converted-space\"> <\/span><\/p>\n<p>A diferencia de un intermediario, la definici\u00f3n de contribuyente no se refiere a la existencia de un nexo dentro de la UE. Sin embargo, como para los intermediarios, los contribuyentes deben tener presencia en Luxemburgo para que surja una obligaci\u00f3n de reporting en Luxemburgo.<\/p>\n<p>En ciertos casos, principalmente en la industria de inversi\u00f3n alternativa, un contribuyente tambi\u00e9n podr\u00eda ser considerado como intermediario; por ejemplo, una sociedad de gesti\u00f3n o una entidad espec\u00edfica de un grupo de entidades asociadas dedicada a asistir al grupo m\u00e1s amplio en asuntos fiscales. Se debe prestar especial atenci\u00f3n a los roles y responsabilidades para determinar si un contribuyente tambi\u00e9n podr\u00eda ser considerado como intermediario, ya que sus obligaciones pueden diferir. Se recomienda un an\u00e1lisis detallado \u201ccaso por caso\u201d.<\/p>\n<p>La DAC6 requiere que los intermediarios establecidos en la UE comuniquen los RCBA de manera oportuna y eficiente a las correspondientes autoridades fiscales de los Estados Miembros. Sin embargo, debido a la prerrogativa del secreto profesional (que incluye a abogados, auditores y contables que operan dentro de los l\u00edmites de sus respectivas profesiones en Luxemburgo), a veces la obligaci\u00f3n de comunicar los RCBA puede transferirse a otros intermediarios que no asistieron o participaron en el dise\u00f1o del RCBA (por ejemplo, bancos y gestores de activos) o directamente a los contribuyentes interesados.<span class=\"Apple-converted-space\"> <\/span><\/p>\n<p>El plazo para comunicar\/reportar el correspondiente RCBA comienza a correr cuando (i) un RCBA se ha puesto a disposici\u00f3n; (ii) un RCBA est\u00e1 listo para su ejecuci\u00f3n; o (iii) se ha ejecutado la primera fase de un RCBA. Cuando una de estas situaciones desencadenantes tiene lugar a partir del 1 de enero de 2021, los intermediarios o los contribuyentes interesados deben:<\/p>\n<ul>\n<li>Comunicar el RCBA a las autoridades fiscales luxemburguesas en un plazo m\u00e1ximo de 30 d\u00edas; o<span class=\"Apple-converted-space\"> <\/span><\/li>\n<li>Notificar al resto de intermediarios o contribuyentes en un plazo m\u00e1ximo de 10 d\u00edas en los casos de aplicaci\u00f3n de la prerrogativa del secreto profesional. <\/li>\n<\/ul>\n<p>El incumplimiento de las obligaciones establecidas por la DAC6 puede conllevar multas de hasta 250.000 EUR por RCBA en Luxemburgo.<\/p>\n<p>Dada la involucraci\u00f3n de diferentes personas, el corto per\u00edodo para comunicar los RCBAs y las multas en juego, las entidades implicadas deben anticipar y establecer procesos de identificaci\u00f3n de RCBA para evitar que los diferentes intermediarios involucrados eval\u00faen los mismos RCBA, y facilitar as\u00ed el proceso de comunicaci\u00f3n de dichos RCBAs. Los contribuyentes deben prestar mucha atenci\u00f3n a la forma en la que los intermediarios eval\u00faan las se\u00f1as distintivas (\u201cHallmarks\u201d), ya que la falta de informaci\u00f3n pueden conllevar diferentes consecuencias no deseadas. Se recomienda una buena gobernanza, as\u00ed como un punto de coordinaci\u00f3n donde se reciban y comparen todas las evaluaciones relativas a los potenciales RCBAs y, eventualmente, se comuniquen a las autoridades fiscales correspondientes.<span class=\"Apple-converted-space\"> <\/span><\/p>\n<p>El cumplimiento de la DAC6 debe justificarse documentalmente en caso de auditor\u00eda fiscal. Por lo tanto, es esencial que los registros de los an\u00e1lisis y conclusiones, ya sean internos o realizados por asesores externos, est\u00e9n debidamente documentados.<\/p>\n<p><span class=\"Apple-converted-space\"> <\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/section>\r\n\t\t\t\t\t<section class=\" elementor-section elementor-top-section elementor-element elementor-element-3a919425 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a919425\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39303aa5 \" data-id=\"39303aa5\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-535ace4c elementor-widget elementor-widget-spacer\" data-id=\"535ace4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2a8280 elementor-widget elementor-widget-heading\" data-id=\"7c2a8280\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Autores<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/section>\r\n\t\t\t\t\t<section class=\" elementor-section elementor-top-section elementor-element elementor-element-5fd30b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fd30b8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-76f5253 \" data-id=\"76f5253\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c59f892 elementor-widget elementor-widget-udesign_widget_members elementor-widget-theme-post-content\" data-id=\"c59f892\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"udesign_widget_members.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"posts members posts members row cols-lg-1 cols-md-1 cols-sm-1 cols-1 cols-xl-1\" data-post-type=\"boxed\">\r\n<div class=\"post-wrap \" data-post-image=\"medium_large\">\r\n\r\n\t\r\n\t<article class=\"post-6591 udesign_member type-udesign_member status-publish has-post-thumbnail hentry working-areas-tax-es interview-no-es udesign_member_category-deloitte-luxembourg-es post  member-boxed\">\r\n\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/profesionales\/samara-brey\/\" aria-label=\"Member Image\">\r\n\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"700\" height=\"935\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2025\/12\/Samara-Brey-1.png\" class=\"attachment-medium_large size-medium_large wp-post-image\" alt=\"\" \/>\t\t<\/a>\r\n\t\t<div class=\"member-hidden-social\"><div class=\"social-icons\"><a href=\"https:\/\/www.linkedin.com\/in\/samara-brey-137a0160\/\" class=\"social-icon framed use-hover a-icon-linkedin-in social-linkedin\" target=\"_blank\" title=\"linkedin\" rel=\"noopener noreferrer\" aria-label=\"Member Social\"><\/a><\/div><\/div>\t<\/figure>\r\n\t<div class=\"post-details\">\r\n\t<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/profesionales\/samara-brey\/\">\r\n\t\tSamara Brey\t<\/a>\r\n<\/h3>\r\n<div class=\"post-cats\"><a href=\"https:\/\/sff-camara.com\/es\/professionals_cat\/deloitte-luxembourg-es\/\" rel=\"tag\">Deloitte Luxembourg<\/a><\/div><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-84829c0 \" data-id=\"84829c0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34a7655 elementor-widget elementor-widget-image\" data-id=\"34a7655\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"681\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2023\/01\/VSC-Photo-1024x681.jpg\" class=\"attachment-large size-large wp-image-4839\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2023\/01\/VSC-Photo-1024x681.jpg 1024w, https:\/\/sff-camara.com\/wp-content\/uploads\/2023\/01\/VSC-Photo-768x511.jpg 768w, https:\/\/sff-camara.com\/wp-content\/uploads\/2023\/01\/VSC-Photo-600x399.jpg 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5aca3c1 elementor-widget elementor-widget-spacer\" data-id=\"5aca3c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccd840c elementor-widget elementor-widget-heading\" data-id=\"ccd840c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Victor Sanlorien Cobo<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-317f3c4 elementor-widget elementor-widget-spacer\" data-id=\"317f3c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c48faca elementor-widget elementor-widget-heading\" data-id=\"c48faca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Senior Consultant at Deloitte Luxembourg<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/section>\r\n\t\t\t\t\t<section class=\" elementor-section elementor-top-section elementor-element elementor-element-68505c90 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"68505c90\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d2e6022 \" data-id=\"7d2e6022\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4160cc45 elementor-widget elementor-widget-spacer\" data-id=\"4160cc45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ae5921a elementor-widget elementor-widget-shortcode\" data-id=\"4ae5921a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"sharethis-inline-share-buttons\"><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55022402 elementor-widget elementor-widget-spacer\" data-id=\"55022402\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e898963 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2e898963\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\" elementor-section elementor-inner-section elementor-element elementor-element-6de91e9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6de91e9b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-20e9ab07 \" data-id=\"20e9ab07\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7459857d elementor-widget elementor-widget-wp-widget-tag_cloud\" data-id=\"7459857d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wp-widget-tag_cloud.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"widget widget_tag_cloud widget-collapsible\"><h3 class=\"widget-title\">Buscar publicaciones por tem\u00e1ticas<\/h3><div class=\"tagcloud\"><a href=\"https:\/\/sff-camara.com\/es\/temticas\/activos-digitales\/\" class=\"tag-cloud-link tag-link-302 tag-link-position-1\" style=\"font-size: 11.559322033898pt;\" aria-label=\"Activos Digitales (3 elementos)\">Activos Digitales<span class=\"tag-link-count\"> (3)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/alternative-investment-es\/\" class=\"tag-cloud-link tag-link-291 tag-link-position-2\" style=\"font-size: 21.050847457627pt;\" aria-label=\"Alternative Investment (24 elementos)\">Alternative Investment<span class=\"tag-link-count\"> (24)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/aml-es\/\" class=\"tag-cloud-link tag-link-266 tag-link-position-3\" style=\"font-size: 8pt;\" aria-label=\"AML (1 elemento)\">AML<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/arte\/\" class=\"tag-cloud-link tag-link-247 tag-link-position-4\" style=\"font-size: 8pt;\" aria-label=\"Arte (1 elemento)\">Arte<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/asesoramiento\/\" class=\"tag-cloud-link tag-link-211 tag-link-position-5\" style=\"font-size: 15.118644067797pt;\" aria-label=\"Asesoramiento (7 elementos)\">Asesoramiento<span class=\"tag-link-count\"> (7)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/asset-management-es\/\" class=\"tag-cloud-link tag-link-213 tag-link-position-6\" style=\"font-size: 22pt;\" aria-label=\"Asset Management (29 elementos)\">Asset Management<span class=\"tag-link-count\"> (29)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/banca-digital\/\" class=\"tag-cloud-link tag-link-164 tag-link-position-7\" style=\"font-size: 15.118644067797pt;\" aria-label=\"Banca Digital (7 elementos)\">Banca Digital<span class=\"tag-link-count\"> (7)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/banking-es\/\" class=\"tag-cloud-link tag-link-161 tag-link-position-8\" style=\"font-size: 19.389830508475pt;\" aria-label=\"Banking (17 elementos)\">Banking<span class=\"tag-link-count\"> (17)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/capital-riesgo\/\" class=\"tag-cloud-link tag-link-170 tag-link-position-9\" style=\"font-size: 12.745762711864pt;\" aria-label=\"Capital Riesgo (4 elementos)\">Capital Riesgo<span class=\"tag-link-count\"> (4)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/compliance-es\/\" class=\"tag-cloud-link tag-link-264 tag-link-position-10\" style=\"font-size: 8pt;\" aria-label=\"Compliance (1 elemento)\">Compliance<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/consejero-independiente\/\" class=\"tag-cloud-link tag-link-290 tag-link-position-11\" style=\"font-size: 14.525423728814pt;\" aria-label=\"Consejero Independiente (6 elementos)\">Consejero Independiente<span class=\"tag-link-count\"> (6)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/criptoactivos\/\" class=\"tag-cloud-link tag-link-175 tag-link-position-12\" style=\"font-size: 11.559322033898pt;\" aria-label=\"Criptoactivos (3 elementos)\">Criptoactivos<span class=\"tag-link-count\"> (3)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/distribucion-de-fondos\/\" class=\"tag-cloud-link tag-link-173 tag-link-position-13\" style=\"font-size: 20.576271186441pt;\" aria-label=\"Distribuci\u00f3n de fondos (22 elementos)\">Distribuci\u00f3n de fondos<span class=\"tag-link-count\"> (22)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/diversidad\/\" class=\"tag-cloud-link tag-link-278 tag-link-position-14\" style=\"font-size: 15.71186440678pt;\" aria-label=\"Diversidad (8 elementos)\">Diversidad<span class=\"tag-link-count\"> (8)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/empresas-familiares\/\" class=\"tag-cloud-link tag-link-269 tag-link-position-15\" style=\"font-size: 12.745762711864pt;\" aria-label=\"Empresas Familiares (4 elementos)\">Empresas Familiares<span class=\"tag-link-count\"> (4)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/family-offices-es\/\" class=\"tag-cloud-link tag-link-245 tag-link-position-16\" style=\"font-size: 10.135593220339pt;\" aria-label=\"Family Offices (2 elementos)\">Family Offices<span class=\"tag-link-count\"> (2)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/finanzas-sostenibles\/\" class=\"tag-cloud-link tag-link-160 tag-link-position-17\" style=\"font-size: 21.050847457627pt;\" aria-label=\"Finanzas Sostenibles (24 elementos)\">Finanzas Sostenibles<span class=\"tag-link-count\"> (24)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/fintech-es\/\" class=\"tag-cloud-link tag-link-163 tag-link-position-18\" style=\"font-size: 16.779661016949pt;\" aria-label=\"Fintech (10 elementos)\">Fintech<span class=\"tag-link-count\"> (10)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/gestion-patrimonial\/\" class=\"tag-cloud-link tag-link-176 tag-link-position-19\" style=\"font-size: 17.610169491525pt;\" aria-label=\"Gesti\u00f3n Patrimonial (12 elementos)\">Gesti\u00f3n Patrimonial<span class=\"tag-link-count\"> (12)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/gobernanza\/\" class=\"tag-cloud-link tag-link-249 tag-link-position-20\" style=\"font-size: 16.305084745763pt;\" aria-label=\"Gobernanza (9 elementos)\">Gobernanza<span class=\"tag-link-count\"> (9)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/hr\/\" class=\"tag-cloud-link tag-link-304 tag-link-position-21\" style=\"font-size: 8pt;\" aria-label=\"HR (1 elemento)\">HR<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/internacionalizacion\/\" class=\"tag-cloud-link tag-link-280 tag-link-position-22\" style=\"font-size: 8pt;\" aria-label=\"Internacionalizaci\u00f3n (1 elemento)\">Internacionalizaci\u00f3n<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/inversiones-alternativas\/\" class=\"tag-cloud-link tag-link-297 tag-link-position-23\" style=\"font-size: 11.559322033898pt;\" aria-label=\"Inversiones Alternativas (3 elementos)\">Inversiones Alternativas<span class=\"tag-link-count\"> (3)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/latam-es\/\" class=\"tag-cloud-link tag-link-167 tag-link-position-24\" style=\"font-size: 16.305084745763pt;\" aria-label=\"LATAM (9 elementos)\">LATAM<span class=\"tag-link-count\"> (9)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/legal-es\/\" class=\"tag-cloud-link tag-link-233 tag-link-position-25\" style=\"font-size: 16.779661016949pt;\" aria-label=\"Legal (10 elementos)\">Legal<span class=\"tag-link-count\"> (10)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/mercado-de-capitales\/\" class=\"tag-cloud-link tag-link-309 tag-link-position-26\" style=\"font-size: 8pt;\" aria-label=\"Mercado de Capitales (1 elemento)\">Mercado de Capitales<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/precios-de-transferencia\/\" class=\"tag-cloud-link tag-link-271 tag-link-position-27\" style=\"font-size: 10.135593220339pt;\" aria-label=\"Precios de Transferencia (2 elementos)\">Precios de Transferencia<span class=\"tag-link-count\"> (2)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/real-estate\/\" class=\"tag-cloud-link tag-link-338 tag-link-position-28\" style=\"font-size: 10.135593220339pt;\" aria-label=\"Real Estate (2 elementos)\">Real Estate<span class=\"tag-link-count\"> (2)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/reaseguro\/\" class=\"tag-cloud-link tag-link-172 tag-link-position-29\" style=\"font-size: 10.135593220339pt;\" aria-label=\"Reaseguro (2 elementos)\">Reaseguro<span class=\"tag-link-count\"> (2)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/tag\/rrhh\/\" class=\"tag-cloud-link tag-link-178 tag-link-position-30\" style=\"font-size: 16.305084745763pt;\" aria-label=\"RRHH (9 elementos)\">RRHH<span class=\"tag-link-count\"> (9)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/seguros\/\" class=\"tag-cloud-link tag-link-180 tag-link-position-31\" style=\"font-size: 10.135593220339pt;\" aria-label=\"Seguros (2 elementos)\">Seguros<span class=\"tag-link-count\"> (2)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/seguros-de-vida-unit-linked\/\" class=\"tag-cloud-link tag-link-169 tag-link-position-32\" style=\"font-size: 13.694915254237pt;\" aria-label=\"Seguros de vida Unit-linked (5 elementos)\">Seguros de vida Unit-linked<span class=\"tag-link-count\"> (5)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/tax-es\/\" class=\"tag-cloud-link tag-link-162 tag-link-position-33\" style=\"font-size: 19.033898305085pt;\" aria-label=\"Tax (16 elementos)\">Tax<span class=\"tag-link-count\"> (16)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/tecnologia\/\" class=\"tag-cloud-link tag-link-231 tag-link-position-34\" style=\"font-size: 14.525423728814pt;\" aria-label=\"Tecnolog\u00eda (6 elementos)\">Tecnolog\u00eda<span class=\"tag-link-count\"> (6)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/tendencias\/\" class=\"tag-cloud-link tag-link-223 tag-link-position-35\" style=\"font-size: 20.101694915254pt;\" aria-label=\"Tendencias (20 elementos)\">Tendencias<span class=\"tag-link-count\"> (20)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/tic\/\" class=\"tag-cloud-link tag-link-267 tag-link-position-36\" style=\"font-size: 8pt;\" aria-label=\"TIC (1 elemento)\">TIC<span class=\"tag-link-count\"> (1)<\/span><\/a>\n<a href=\"https:\/\/sff-camara.com\/es\/temticas\/ue\/\" class=\"tag-cloud-link tag-link-222 tag-link-position-37\" style=\"font-size: 14.525423728814pt;\" aria-label=\"UE (6 elementos)\">UE<span class=\"tag-link-count\"> (6)<\/span><\/a><\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t<div class=\" elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-56195f9c \" data-id=\"56195f9c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fb47888 elementor-widget elementor-widget-sidebar\" data-id=\"5fb47888\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav id=\"categories-2\" class=\"widget widget_categories\"><h3 class=\"widget-title\">Buscar por ediciones del SFF Magazine<\/h3><form action=\"https:\/\/sff-camara.com\/es\/\" method=\"get\"><label class=\"screen-reader-text\" for=\"cat\">Buscar por ediciones del SFF Magazine<\/label><select  name='cat' aria-label='Categories to search' id='cat' class='postform'>\n\t<option value='-1'>Elegir la categor\u00eda<\/option>\n\t<option class=\"level-0\" value=\"124\">Noticias&nbsp;&nbsp;(44)<\/option>\n\t<option class=\"level-0\" 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data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7969 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/editorial-de-jose-luis-rodriguez-alvarez-vicepresidente-de-la-camara\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Editorial-image-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Editorial-image-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Editorial-image-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Editorial-image-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/editorial-de-jose-luis-rodriguez-alvarez-vicepresidente-de-la-camara\/\">\r\n\t\tEditorial de Jos\u00e9 Luis Rodr\u00edguez \u00c1lvarez, Vicepresidente de la C\u00e1mara\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/editorial-de-jose-luis-rodriguez-alvarez-vicepresidente-de-la-camara\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7973 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-finanzas-sostenibles post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/como-esta-afrontando-la-industria-de-servicios-financieros-las-nuevas-normativas-en-materia-de-sostenibilidad\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-wiediger-RYWEyXopmM4-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-wiediger-RYWEyXopmM4-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-wiediger-RYWEyXopmM4-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-wiediger-RYWEyXopmM4-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/como-esta-afrontando-la-industria-de-servicios-financieros-las-nuevas-normativas-en-materia-de-sostenibilidad\/\">\r\n\t\t\u00bfC\u00f3mo est\u00e1 afrontando la industria de servicios financieros las nuevas normativas en materia de sostenibilidad?\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/como-esta-afrontando-la-industria-de-servicios-financieros-las-nuevas-normativas-en-materia-de-sostenibilidad\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7975 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-finanzas-sostenibles post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-inversion-sostenible-en-espana-continua-registrando-datos-positivos-de-crecimiento-y-nivel-de-madurez\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Mallorca-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Mallorca-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Mallorca-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Mallorca-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-inversion-sostenible-en-espana-continua-registrando-datos-positivos-de-crecimiento-y-nivel-de-madurez\/\">\r\n\t\tLa inversi\u00f3n sostenible en Espa\u00f1a contin\u00faa registrando datos positivos de crecimiento y nivel de madurez\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-inversion-sostenible-en-espana-continua-registrando-datos-positivos-de-crecimiento-y-nivel-de-madurez\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7977 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-banking-es tag-finanzas-sostenibles post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-banca-espanola-lidera-el-compromiso-de-mitigar-los-efectos-del-cambio-climatico\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/hugh-whyte-J8bU6-tAGy8-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/hugh-whyte-J8bU6-tAGy8-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/hugh-whyte-J8bU6-tAGy8-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/hugh-whyte-J8bU6-tAGy8-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-banca-espanola-lidera-el-compromiso-de-mitigar-los-efectos-del-cambio-climatico\/\">\r\n\t\tLa banca espa\u00f1ola lidera el compromiso de mitigar los efectos del cambio clim\u00e1tico\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-banca-espanola-lidera-el-compromiso-de-mitigar-los-efectos-del-cambio-climatico\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7979 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-finanzas-sostenibles post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dossier-finanzas-sostenibles\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/brandon-lee-VDoLq_k9sPo-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/brandon-lee-VDoLq_k9sPo-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/brandon-lee-VDoLq_k9sPo-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/brandon-lee-VDoLq_k9sPo-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dossier-finanzas-sostenibles\/\">\r\n\t\tDOSSIER Finanzas Sostenibles\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dossier-finanzas-sostenibles\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7983 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-tax-es post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dac6-en-luxemburgo-puede-un-contribuyente-ser-tambien-un-intermediario\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/jean-carlo-emer-2d-RL-xa4mk-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/jean-carlo-emer-2d-RL-xa4mk-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/jean-carlo-emer-2d-RL-xa4mk-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/jean-carlo-emer-2d-RL-xa4mk-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dac6-en-luxemburgo-puede-un-contribuyente-ser-tambien-un-intermediario\/\">\r\n\t\tDAC6 en Luxemburgo \u2014 \u00bfPuede un contribuyente ser tambi\u00e9n un \u201cintermediario\u201d?\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/dac6-en-luxemburgo-puede-un-contribuyente-ser-tambien-un-intermediario\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7989 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/entrevista-con-juan-carlos-duran-senior-private-banker-en-banque-de-luxembourg\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Banque-de-Luxembourg-Fernando-Guerra-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Banque-de-Luxembourg-Fernando-Guerra-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Banque-de-Luxembourg-Fernando-Guerra-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Banque-de-Luxembourg-Fernando-Guerra-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/entrevista-con-juan-carlos-duran-senior-private-banker-en-banque-de-luxembourg\/\">\r\n\t\tEntrevista con Juan Carlos Dur\u00e1n, Senior Private Banker en Banque de Luxembourg\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/entrevista-con-juan-carlos-duran-senior-private-banker-en-banque-de-luxembourg\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7991 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-fintech-es post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/un-sandbox-para-conquistar-el-sector-fintech-europeo\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Sevilla-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Sevilla-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Sevilla-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/Sevilla-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/un-sandbox-para-conquistar-el-sector-fintech-europeo\/\">\r\n\t\tUn Sandbox para conquistar el sector Fintech europeo\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/un-sandbox-para-conquistar-el-sector-fintech-europeo\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7993 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-tax-es post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/estructuracion-de-inversiones-en-prestamos-dudosos-npls\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/stephen-dawson-qwtCeJ5cLYs-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/stephen-dawson-qwtCeJ5cLYs-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/stephen-dawson-qwtCeJ5cLYs-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/stephen-dawson-qwtCeJ5cLYs-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/estructuracion-de-inversiones-en-prestamos-dudosos-npls\/\">\r\n\t\tEstructuraci\u00f3n de inversiones en pr\u00e9stamos dudosos (NPLs)\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/estructuracion-de-inversiones-en-prestamos-dudosos-npls\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7995 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-finanzas-sostenibles post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/sfrd-la-perspectiva-luxemburguesa\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-lue-MZWBMNP7Nro-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-lue-MZWBMNP7Nro-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-lue-MZWBMNP7Nro-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/christian-lue-MZWBMNP7Nro-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/13\/\">abril 13, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/sfrd-la-perspectiva-luxemburguesa\/\">\r\n\t\tSFRD &#8211; La perspectiva luxemburguesa\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/sfrd-la-perspectiva-luxemburguesa\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7997 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-finanzas-sostenibles post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/el-reglamento-sfdr-una-oportunidad-para-las-entidades-financieras-de-contribuir-al-desarrollo-sostenible\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2022\/12\/micheile-dot-com-ZVprbBmT8QA-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2022\/12\/micheile-dot-com-ZVprbBmT8QA-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2022\/12\/micheile-dot-com-ZVprbBmT8QA-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2022\/12\/micheile-dot-com-ZVprbBmT8QA-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/07\/\">abril 7, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/el-reglamento-sfdr-una-oportunidad-para-las-entidades-financieras-de-contribuir-al-desarrollo-sostenible\/\">\r\n\t\tEl reglamento SFDR: una oportunidad para las entidades financieras de contribuir al desarrollo sostenible\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/el-reglamento-sfdr-una-oportunidad-para-las-entidades-financieras-de-contribuir-al-desarrollo-sostenible\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n\r\n<div class=\"post-wrap \" data-post-image=\"alpha-post-medium\">\r\n\r\n\t\r\n\t<article class=\"post-7999 post type-post status-publish format-standard has-post-thumbnail hentry category-sff-magazine-abril-2021 tag-banca-digital post overlay-zoom overlay-dark  post-modern\">\r\n\t\t\t\t\t<figure class=\"post-media\">\r\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-banca-digital-para-los-clientes-no-residentes-en-luxemburgo-y-las-nuevas-generaciones\/\" aria-label=\"Post Media\">\r\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"420\" src=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/firmbee-com-SpVHcbuKi6E-unsplash-600x420.jpg\" class=\"attachment-alpha-post-medium size-alpha-post-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/firmbee-com-SpVHcbuKi6E-unsplash-600x420.jpg 600w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/firmbee-com-SpVHcbuKi6E-unsplash-400x280.jpg 400w, https:\/\/sff-camara.com\/wp-content\/uploads\/2021\/04\/firmbee-com-SpVHcbuKi6E-unsplash-570x400.jpg 570w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t<\/a>\r\n\t\t\t<\/figure>\r\n\t\t\t<div class=\"post-details\">\r\n\t<div class=\"post-meta\">\r\n\t<a class=\"post-date\" href=\"https:\/\/sff-camara.com\/es\/2021\/04\/01\/\">abril 1, 2021<\/a>\r\n\r\n\t<\/div>\r\n<h3 class=\"post-title\">\r\n\t<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-banca-digital-para-los-clientes-no-residentes-en-luxemburgo-y-las-nuevas-generaciones\/\">\r\n\t\tLa banca digital para los clientes no residentes en Luxemburgo y las nuevas generaciones\t<\/a>\r\n<\/h3>\r\n<a href=\"https:\/\/sff-camara.com\/es\/sff-magazine-abril-2021\/la-banca-digital-para-los-clientes-no-residentes-en-luxemburgo-y-las-nuevas-generaciones\/\" class=\"btn btn-link btn-underline btn-primary\">Leer m\u00e1s <i class=\"a-icon-long-arrow-right\"><\/i><\/a><\/div>\r\n\t<\/article>\r\n\r\n\t\r\n<\/div>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5abf178d elementor-widget elementor-widget-spacer\" data-id=\"5abf178d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t<\/section>\r\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El panorama fiscal internacional ha cambiado sustancialmente durante la \u00faltima d\u00e9cada, y la quinta enmienda a la Directiva 2011\/16\/UE relativa al intercambio autom\u00e1tico y obligatorio de informaci\u00f3n en el \u00e1mbito 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