{"id":3513918,"date":"2025-04-08T10:06:51","date_gmt":"2025-04-08T10:06:51","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3513918"},"modified":"2025-04-08T16:15:44","modified_gmt":"2025-04-08T16:15:44","slug":"contabilizar-inversiones-de-escaso-valor","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/contabilizar-inversiones-de-escaso-valor\/","title":{"rendered":"CONTABILIZAR INVERSIONES DE ESCASO VALOR"},"content":{"rendered":"Las inversiones de escaso valor son aquellos valores patrimoniales cuyo valor de adquisici\u00f3n es inferior a 3.000 euros, y que pueden incluir acciones, participaciones sociales, bonos, entre otros. Seg\u00fan el Art\u00edculo 14 de la Ley del Impuesto sobre la Renta de las Personas F\u00edsicas (IRPF), estas inversiones deben ser contabilizadas en el patrimonio del contribuyente a su valor nominal o de adquisici\u00f3n.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En cuanto a la tributaci\u00f3n de estas inversiones, los rendimientos obtenidos se integrar\u00e1n en la base imponible del ahorro del IRPF y se gravar\u00e1n al tipo correspondiente seg\u00fan la franja en la que se encuentre el contribuyente. Adem\u00e1s, en caso de que se produzca una ganancia patrimonial en su enajenaci\u00f3n, esta se considerar\u00e1 como una ganancia patrimonial no sujeta a retenci\u00f3n y se deber\u00e1 incluir en la declaraci\u00f3n de la renta correspondiente.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>Las inversiones de escaso valor son aquellos valores patrimoniales cuyo valor de adquisici\u00f3n es inferior a 3.000 euros, y&#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-3513918","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":"Las inversiones de escaso valor son aquellos valores patrimoniales cuyo valor de adquisici\u00f3n es inferior a 3.000 euros, y...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3513918","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=3513918"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3513918\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3513918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3513918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3513918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}