{"id":3508161,"date":"2025-04-07T11:22:52","date_gmt":"2025-04-07T11:22:52","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3508161"},"modified":"2025-04-07T11:22:52","modified_gmt":"2025-04-07T11:22:52","slug":"articulo-97-6-ley-irpf-2","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/articulo-97-6-ley-irpf-2\/","title":{"rendered":"ARTICULO 97.6 lEY IRPF"},"content":{"rendered":"El art\u00edculo 97.6 de la Ley de Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es una disposici\u00f3n que establece una deducci\u00f3n en la base imponible del impuesto para aquellas personas que sean declaradas en situaci\u00f3n de dependencia o discapacidad.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Adem\u00e1s, esta deducci\u00f3n se aplica tanto a las personas con discapacidad f\u00edsica, ps\u00edquica o sensorial, como a los mayores de 65 a\u00f1os con dependencia reconocida. En ambos casos, deber\u00e1 estar acreditada por el Organismo competente correspondiente.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>En resumen, el art\u00edculo 97.6 de la Ley de IRPF tiene como objetivo incentivar el cuidado y la atenci\u00f3n de las personas con discapacidad o dependencia, otorgando una reducci\u00f3n en la base imponible del impuesto a aquellos contribuyentes que se encuentren en esta situaci\u00f3n.<\/p><!-- \/wp:paragraph -->","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 97.6 de la Ley de Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es una disposici\u00f3n&#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-3508161","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":"El art\u00edculo 97.6 de la Ley de Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF) es una disposici\u00f3n...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3508161","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=3508161"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3508161\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3508161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3508161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3508161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}