{"id":3505569,"date":"2025-04-07T11:22:52","date_gmt":"2025-04-07T11:22:52","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3505569"},"modified":"2025-04-07T11:22:52","modified_gmt":"2025-04-07T11:22:52","slug":"casilla-239-declaracion-2013","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/casilla-239-declaracion-2013\/","title":{"rendered":"casilla 239 declaracion 2013"},"content":{"rendered":"La casilla 239 de la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a corresponde al importe de la base liquidable general sometida a gravamen del ejercicio 2013. Esta casilla se encuentra en la p\u00e1gina 8 de la declaraci\u00f3n y su importe es determinado a partir de la casilla 238, que corresponde a la base imponible general.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En el caso de que la casilla 239 sea negativa, significa que la base liquidable general es inferior a cero y por lo tanto, no hay impuesto a pagar en ese ejercicio. Por el contrario, si la casilla 239 es positiva, indica que hay una cantidad a pagar en concepto de IRPF. Es importante tener en cuenta que la casilla 239 no incluye las retenciones ya practicadas por el pagador durante el a\u00f1o, las cuales se reflejan en otras casillas de la declaraci\u00f3n.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>La casilla 239 de la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a corresponde&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_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":[265],"tags":[272],"class_list":["post-3505569","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2013"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La casilla 239 de la declaraci\u00f3n del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) de Espa\u00f1a corresponde...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3505569","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3505569"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3505569\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3505569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3505569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3505569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}