{"id":1014,"date":"2021-05-05T15:03:44","date_gmt":"2011-05-05T13:03:44","guid":{"rendered":"http:\/\/www.blogrenta.com\/?p=1014"},"modified":"2021-05-05T15:03:44","modified_gmt":"2011-05-05T13:03:44","slug":"renta-imputable-socios-de-inversion-colectiva-declaracion-de-la-renta-2010","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/renta\/renta-imputable-socios-de-inversion-colectiva-declaracion-de-la-renta-2010\/","title":{"rendered":"Renta Imputable socios de inversi\u00f3n colectiva (Declaraci\u00f3n de la Renta 2010)"},"content":{"rendered":"<p>La <strong>Agencia Tributaria Espa\u00f1ola (AEAT<\/strong>) nos explica que es l<strong>a Renta Imputable para socios o participes de sociedades de inversi\u00f3n colectiva,<\/strong> para realizar la <strong>Declaraci\u00f3n de la Renta 2010.<a href=\"https:\/\/www.renovarpapeles.com\/renta\/wp-content\/uploads\/Banner_renta2010_es_es1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-974\" src=\"https:\/\/www.renovarpapeles.com\/renta\/wp-content\/uploads\/Banner_renta2010_es_es1.jpg\" alt=\"\" width=\"158\" height=\"64\" \/><\/a><\/strong><\/p>\n<p><strong>Renta Imputable socios de inversi\u00f3n colectiva (Declaraci\u00f3n de la Renta 2010)<\/strong><\/p>\n<p>Se consider<strong>a Renta imputable a <\/strong>la\u00a0<strong> Renta <\/strong>que cada a\u00f1o debe imputarse en la parte general de la base imponible viene determinada por la diferencia positiva entre el valor liquidativo de la participaci\u00f3n al d\u00eda del cierre del per\u00edodo impositivo y su valor de adquisici\u00f3n al inicio del citado per\u00edodo. A estos efectos, se presumir\u00e1, salvo prueba en contrario, que esta diferencia es el 15 por 100 del valor de adquisici\u00f3n de la acci\u00f3n o participaci\u00f3n. La cantidad imputada se considerar\u00e1 mayor valor de adquisici\u00f3n de la acci\u00f3n o participaci\u00f3n. Por su parte, los beneficios distribuidos por la instituci\u00f3n de inversi\u00f3n colectiva no se imputar\u00e1n<br \/>\ny minorar\u00e1n el valor de adquisici\u00f3n de la participaci\u00f3n.<\/p>\n<p>Enlace |<a href=\"http:\/\/www.aeat.es\/wps\/portal\/Home?channel=1af861cd949a1010VgnVCM100000d7005a80____&amp;ver=L&amp;site=56d8237c0bc1ff00VgnVCM100000d7005a80____&amp;idioma=es_ES&amp;menu=0&amp;img=0\" target=\"_blank\" rel=\"noopener\"> <strong>Renta Imputable Socios de Inversi\u00f3n Colectiva (Declaraci\u00f3n de la Renta 2010)<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Agencia Tributaria Espa\u00f1ola (AEAT) nos explica que es la Renta Imputable para socios o participes de sociedades de inversi\u00f3n colectiva, para realizar la Declaraci\u00f3n de la Renta 2010. Renta Imputable socios de inversi\u00f3n colectiva (Declaraci\u00f3n de la Renta 2010) Se considera Renta imputable a la\u00a0 Renta que cada a\u00f1o debe imputarse en la parte&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1014","post","type-post","status-publish","format-standard","hentry","category-pedir-cita"],"_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts\/1014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/comments?post=1014"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts\/1014\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/media?parent=1014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/categories?post=1014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/tags?post=1014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}