{"id":2337,"date":"2021-07-13T16:12:58","date_gmt":"2012-07-13T14:12:58","guid":{"rendered":"http:\/\/www.blogrenta.com\/?p=2337"},"modified":"2021-07-13T16:12:58","modified_gmt":"2012-07-13T14:12:58","slug":"imputacion-temporal-de-los-rendimientos-del-capital-inmobiliario","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/renta\/imputacion-temporal-de-los-rendimientos-del-capital-inmobiliario\/","title":{"rendered":"Imputaci\u00f3n temporal de los rendimientos del capital inmobiliario"},"content":{"rendered":"<p><strong>La Agencia Estatal de Administraci\u00f3n Tributaria<\/strong> (<strong><a href=\"..\/www-aeat-es-pedir-cita-hacienda-por-internet\/\">AEAT<\/a><\/strong>), nos\u00a0 expli<strong>ca<\/strong><strong> La Imputaci\u00f3n temporal de los rendimientos del capital inmobiliario, <\/strong>a fin y efecto de ayudarnos a confeccionar nuestra<strong> Declaraci\u00f3n de la Renta 2011<\/strong><\/p>\n<p><strong>Imputaci\u00f3n temporal de los rendimientos del capital inmobiliario :<\/strong><\/p>\n<p>Como regla general <strong><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\">, los rendimientos del capital inmobiliario, tanto los ingresos como los gastos, deben imputarse al per\u00edodo impositivo en el que sean exigibles por su perceptor, con independencia del momento en que se haya producido el cobro de los ingresos y el pago de los gastos.<\/span><\/span><\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Las rentas estimadas del capital inmobiliario <strong><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><strong><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\">y las derivadas de operaciones vinculadas se imputar\u00e1n al per\u00edodo impositivo en que se entiendan producidas. Dicho ejercicio ser\u00e1 aqu\u00e9l en el que se hayan realizado las prestaciones de bienes o derechos susceptibles de generar los rendimientos de esta naturaleza .<\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/strong><\/p>\n<p><strong><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><strong><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\">Enlace| <\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/strong><a href=\"http:\/\/http:\/\/www.agenciatributaria.es\/static_files\/AEAT\/DIT\/Contenidos_Publicos\/CAT\/AYUWEB\/Biblioteca_Virtual\/Manuales_practicos\/Renta\/Manual_renta_patrimonio_2011_es_es.pdf\"><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\"><span style=\"font-family: Times LT Std,Times LT Std;font-size: small\">Imputaci\u00f3n temporal de los rendimientos del capital inmobiliario<\/span><\/span><\/span><\/span><\/span><\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Agencia Estatal de Administraci\u00f3n Tributaria (AEAT), nos\u00a0 explica La Imputaci\u00f3n temporal de los rendimientos del capital inmobiliario, a fin y efecto de ayudarnos a confeccionar nuestra Declaraci\u00f3n de la Renta 2011 Imputaci\u00f3n temporal de los rendimientos del capital inmobiliario : Como regla general , los rendimientos del capital inmobiliario, tanto los ingresos como los&#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-2337","post","type-post","status-publish","format-standard","hentry","category-pedir-cita"],"_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts\/2337","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=2337"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts\/2337\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/media?parent=2337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/categories?post=2337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/tags?post=2337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}