{"id":46371,"date":"2024-04-29T09:50:12","date_gmt":"2024-04-29T09:50:12","guid":{"rendered":"http:\/\/www.blogrenta.com\/renta2012\/?p=46371"},"modified":"2013-01-29T10:34:15","modified_gmt":"2013-01-29T10:34:15","slug":"articulo-95-6-2ordm-del-reglamento-del-irpf-2012","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/renta\/articulo-95-6-2ordm-del-reglamento-del-irpf-2012\/","title":{"rendered":"Articulo 95.6.2\u00ba del Reglamento del Irpf 2012"},"content":{"rendered":"El art\u00edculo 95.6.2\u00ba del Reglamento del IRPF del a\u00f1o 2012 hace referencia a un mecanismo de compensaci\u00f3n de bases imponibles negativas en el caso de transmisi\u00f3n de participaciones en entidades en el \u00e1mbito familiar.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Sin embargo, esta compensaci\u00f3n solo podr\u00e1 realizarse si se cumplen ciertos requisitos y l\u00edmites establecidos en el mismo art\u00edculo. Uno de ellos es que la transmisi\u00f3n se realice entre familiares directos, es decir, entre c\u00f3nyuges, ascendientes o descendientes. Adem\u00e1s, el importe de las bases imponibles negativas a compensar no podr\u00e1 superar el 25% de la renta positiva obtenida en la transmisi\u00f3n.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 95.6.2\u00ba del Reglamento del IRPF del a\u00f1o 2012 hace referencia a un mecanismo de compensaci\u00f3n de bases imponibles negativas en el caso de transmisi\u00f3n de participaciones en entidades en el \u00e1mbito familiar. Sin embargo, esta compensaci\u00f3n solo podr\u00e1 realizarse si se cumplen ciertos requisitos y l\u00edmites establecidos en el mismo art\u00edculo. Uno de&#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":[3],"tags":[8],"class_list":["post-46371","post","type-post","status-publish","format-standard","hentry","category-borrador","tag-renta-2012"],"_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts\/46371","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=46371"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/posts\/46371\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/media?parent=46371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/categories?post=46371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/renta\/wp-json\/wp\/v2\/tags?post=46371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}