{"id":3510341,"date":"2025-04-08T10:06:51","date_gmt":"2025-04-08T10:06:51","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3510341"},"modified":"2025-04-08T10:52:15","modified_gmt":"2025-04-08T10:52:15","slug":"art-97-6-ley-352006","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/art-97-6-ley-352006\/","title":{"rendered":"art. 97.6 ley 35\/2006"},"content":{"rendered":"El art\u00edculo 97.6 de la Ley 35\/2006 se refiere a la tributaci\u00f3n de las rentas obtenidas por personas f\u00edsicas no residentes en Espa\u00f1a, tanto por sus actividades econ\u00f3micas como por sus inversiones en el pa\u00eds.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En cuanto a las rentas obtenidas por actividades econ\u00f3micas, el art\u00edculo establece que se computar\u00e1n como base imponible los ingresos brutos obtenidos en territorio espa\u00f1ol, rest\u00e1ndoles los gastos relacionados directamente con dicha actividad. Adem\u00e1s, se permite a los no residentes deducir los gastos generales y los gastos financieros, siempre que estos \u00faltimos est\u00e9n directamente relacionados con la actividad econ\u00f3mica desarrollada en Espa\u00f1a.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>Es importante se\u00f1alar que adem\u00e1s de las normas generales establecidas en el art\u00edculo 97.6, existen una serie de reg\u00edmenes espec\u00edficos que pueden resultar de aplicaci\u00f3n a los no residentes, como el r\u00e9gimen de las Entidades de Tenencia de Valores Extranjeros (ETVE) o el r\u00e9gimen de impatriados.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>El art\u00edculo 97.6 de la Ley 35\/2006 se refiere a la tributaci\u00f3n de las rentas obtenidas por personas f\u00edsicas&#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-3510341","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 35\/2006 se refiere a la tributaci\u00f3n de las rentas obtenidas por personas f\u00edsicas...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3510341","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=3510341"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3510341\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3510341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3510341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3510341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}