{"id":1397,"date":"2012-05-02T09:52:09","date_gmt":"2012-05-02T09:52:09","guid":{"rendered":"http:\/\/sicgfyp.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/"},"modified":"2026-10-27T13:10:01","modified_gmt":"2026-10-27T12:10:01","slug":"circulares-de-cierre-y-apertura-del-ejercicio","status":"publish","type":"page","link":"https:\/\/sicgef.umh.es\/ca\/informacion-contable\/circulares-de-cierre-y-apertura-del-ejercicio\/","title":{"rendered":"Circulares de apertura y cierre del ejercicio"},"content":{"rendered":"<p><\/p>\n<div>\n<div class=\"col\">\n<div class=\"text-cuerpo\">\n<p><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Aqu\u00ed podeu consultar totes les instruccions d&#8217;obertura i tancament dels darrers exercicis.<\/span><\/span><\/p>\n<p><strong><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Circulars de Tancament<\/span><\/span><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"_mcePaste\">\n<ul>\n<li><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/sicgef.umh.es\/files\/2026\/10\/Circular-CIERRE-2026_firmado.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2026 (PDF 311KB<\/span><\/span><\/span><\/a><\/span><span style=\"color: #3366ff\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"> )<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/sicgef.umh.es\/files\/2025\/10\/Circular-CIERRE-2025-firmado.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2025 (PDF 369<\/span><\/span><\/span><\/a><\/span><span style=\"color: #3366ff\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"> KB)<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/sicgef.umh.es\/files\/2024\/10\/Circular-CIERRE-2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2024 (PDF 355<\/span><\/span><\/span><\/a><\/span><span style=\"color: #3366ff\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"> KB)<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/sicgef.umh.es\/files\/2023\/10\/Circular-CIERRE-2023-firmado.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2023 (PDF 364<\/span><\/span><\/span><\/a><\/span><span style=\"color: #3366ff\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"> KB)<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/sicgef.umh.es\/files\/2022\/10\/Circular-02-22_CIERRE-2022-firmado.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2022 (PDF 383<\/span><\/span><\/span><\/a><\/span><span style=\"color: #3366ff\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\"> KB)<\/span><\/span><\/span><\/span><\/li>\n<li><span style=\"color: #3366ff\"><a style=\"color: #3366ff\" href=\"https:\/\/sicgef.umh.es\/files\/2021\/10\/Circular-CIERRE-2021-04_2021_Fdo.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2021 (PDF 345KB)<\/span><\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2020\/11\/Circular-CIERRE-2020-.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2020 (PDF 370KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2019\/11\/Circular_02_19_Cierre.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2019 (PDF IMG 2,8MB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2018\/11\/CIRCULAR-5_2018-CIERRE-OPERACIONES-PRESUPUESTARIAS-EJERCICIO-2018_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2018 (PDF IMG 1.594 KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2018\/03\/Circular-de-cierre-2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2017 (PDF IMG 1.536 KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2018\/12\/CIRCULAR-DE-CIERRE-2016.pdf\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2016 (PDF IMG 817 KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2015\/11\/Circular-de-cierre-Noviembre-2015-.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2015 (PDF IMG 1.195 KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" title=\"Circular Tancament 2.014\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-cierre-2-014\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2014<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/circular-cierre-2013\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2013<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/cierre-ejercicio-2012\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2012<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/cierre-ejercicio-2011\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2011<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/cierre-ejercicio-2010\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2010<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/cierre-ejercicio-2009\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2009<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/cierre-ejercicio-2008\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2008<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/cierre-ejercicio-2007\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2007<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/cierre-ejercicio-2006\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2006<\/span><\/span><\/a><\/span><\/li>\n<\/ul>\n<\/div>\n<div id=\"_mcePaste\"><strong><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Circulars d&#8217;obertura<\/span><\/span><\/strong><\/div>\n<div id=\"_mcePaste\">\n<ul>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-de-apertura-2026\/\" target=\"_blank\" rel=\"noopener\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2026<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-de-apertura-2025\/\" target=\"_blank\" rel=\"noopener\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2025<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-de-apertura-2024\/\" target=\"_blank\" rel=\"noopener\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2024<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-de-apertura-2023\/\" target=\"_blank\" rel=\"noopener\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2023<\/span><\/span><\/a><\/span><\/li>\n<li><a href=\"https:\/\/sicgef.umh.es\/2022\/01\/25\/circular-de-apertura-2022\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #0000ff\"><span style=\"color: #3366ff\"><span style=\"color: #000080\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2022<\/span><\/span><\/span><\/span><\/span><\/a><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2021\/01\/CIRCULAR-DE-APERTURA-2021.pdf\" rel=\"noopener noreferrer\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2021<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-de-apertura-2019-2\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2020<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/circular-de-apertura-2019\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2019<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/circular-de-apertura-2018\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2018<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2018\/12\/Circular-Apertura-2017.pdf\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2017 (PDF IMG 804 KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/files\/2018\/12\/CIRCULAR-DE-APERTURA-2016.pdf\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2016 (PDF IMG 1.038 KB)<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/circular-apertura-2015\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2015<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" title=\"Circular d'obertura 2014\" href=\"https:\/\/sicgef.umh.es\/circular-de-apertura-2014\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2014<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/circular-de-apertura-2013\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2013<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" title=\"Exercici 2012\" href=\"https:\/\/sicgef.umh.es\/apertura-ejercicio-2012\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2012<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/apertura-ejercicio-2011\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2011<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/apertura-ejercicio-2010\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2010<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/apertura-ejercicio-2009\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2009<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/apertura-ejercicio-2008\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2008<\/span><\/span><\/a><\/span><\/li>\n<li><span style=\"color: #000080\"><a style=\"color: #000080\" href=\"https:\/\/sicgef.umh.es\/informacion-contable\/normativa-de-gestion\/circulares-de-cierre-y-apertura-del-ejercicio\/apertura-ejercicio-2007\/\"><span dir=\"auto\" style=\"vertical-align: inherit\"><span dir=\"auto\" style=\"vertical-align: inherit\">Exercici 2007<\/span><\/span><\/a><\/span><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Aqu\u00ed podeu consultar totes les instruccions d&#8217;obertura i tancament dels darrers exercicis.<br \/>\nCirculars de Tancament<\/p>\n<p>Exercici 2026 (PDF 311KB )<br \/>\nExercici 2025 (PDF 369 KB)<br \/>\nExercici 2024 (PDF 355 KB)<br \/>\nExercici 2023 (PDF 364 KB)<br \/>\nExercici 2022 (PDF 383 KB)<br \/>\nExercici 2021 (PDF 345KB)<br \/>\nExercici 2020 (PDF 370KB)<br \/>\nExercici 2019 (PDF IMG 2,8MB)<br \/>\nExercici 2018 (PDF IMG 1.594 KB)<br \/>\nExercici 2017 (PDF IMG 1.536 KB)<br \/>\nExercici 2016 [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1264,"menu_order":1,"comment_status":"closed","ping_status":"open","template":"","meta":{"ngg_post_thumbnail":0,"_links_to":"","_links_to_target":""},"_links":{"self":[{"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/pages\/1397"}],"collection":[{"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/comments?post=1397"}],"version-history":[{"count":0,"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/pages\/1397\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/pages\/1264"}],"wp:attachment":[{"href":"https:\/\/sicgef.umh.es\/ca\/wp-json\/wp\/v2\/media?parent=1397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}